Legal Opinion
Helvering v. Hormel
Court of Appeals for the Eighth Circuit
Decided April 25, 1940No. 11565PublishedCited by 50 opinions
1Opinion of the Court
SANBORN, Circuit Judge.
This is a petition to review a decision of the Board of Tax Appeals (39 B.T.A. 244) determining that there were no deficiencies in income taxes of the respondent for the years 1934 and 1935.
Respondent, a resident of Minnesota (hereinafter referred to as the taxpayer), on July 16, 1934, created three irrevocable short-term trusts for the benefit of his three minor sons. To himself and another, as trustees of each of the'trusts, he conveyed shares of stock of Geo A. Hormel & Co., of which he was an officer. Each trust instrument recited that the trust was created for the…
2Cases cited19 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Helvering v. GowranSupreme Court of the United States · 1937
- Douglas v. WillcutsSupreme Court of the United States · 1935
- Burnet v. Commonwealth Improvement Co.Supreme Court of the United States · 1932
- Helvering v. RankinSupreme Court of the United States · 1935
14 more not listed; retrieve them via the Exa API.
3Cited by50 opinions
- Hormel v. HelveringSupreme Court of the United States · 1941
- Abourezk v. ReaganCourt of Appeals for the D.C. Circuit · 1986
- White v. HigginsCourt of Appeals for the First Circuit · 1940
- Sunshine Development, Inc. v. Federal Deposit Insurance Corporation, as Liquidating Agent for First Service Bank for SavingsCourt of Appeals for the First Circuit · 1994
- Jack Stanley, Thomas A. Warren, Isom Meyers, and Hubert Stanley v. United StatesCourt of Appeals for the Sixth Circuit · 1957
45 more not listed; retrieve them via the Exa API.