Legal Opinion
Schafer v. Helvering
Court of Appeals for the D.C. Circuit
Decided March 2, 1936No. 6549-6551PublishedCited by 25 opinions
1Opinion of the Court
GRONER, Associate Justice.
This is a petition to review an order of the Board of Tax Appeals finding deficiencies for the calendar year 1929. The question is whether petitioners are entitled to have their income for the taxable year computed by reference to inventories of securities taken at market, value át the beginning and end of the year.
Petitioners were general partners in the partnership of Schafer Bros., New York City. The partnership was engaged in the general stock brokerage business. One of the partners owned a Stock Exchange seat and was the floor member. The other two were the…
2Cases cited4 opinions
- Helvering v. New York Trust Co.Supreme Court of the United States · 1934
- Seeley v. HelveringCourt of Appeals for the Second Circuit · 1935
- Commissioner of Internal Revenue v. CharavayCourt of Appeals for the Third Circuit · 1935
- Commissioner of Internal Revenue v. StevensCourt of Appeals for the Second Circuit · 1935
3Cited by25 opinions
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Graff v. CommissionerUnited States Tax Court · 1980
- Turks Head Club v. BroderickCourt of Appeals for the First Circuit · 1948
- Gruver v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1944
- United States Fidelity & Guaranty Co. v. State Board of EqualizationCalifornia Supreme Court · 1956
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