Legal Opinion
Helvering v. Post & Sheldon Corp.
Court of Appeals for the Second Circuit
Decided June 18, 1934No. 343PublishedCited by 5 opinions
1Opinion of the Court
L. HAND, Circuit Judge.
This appeal involves a deficiency fixed by the Commissioner in the respondent’s income tax for its fiscal year ending October 31,1928. The facts are as follows: During the years 192C> 1927 and 1928, the respondent was a corporation affiliated with a subsidiary through ownership of all its shares. It filed a single return of the consolidated income of both for each of the three years. The loss of the respondent in 3926 was $183,173.28', of the subsidiary $0,053.88; in 1927 the respondent had an income of $55,940.37, the subsidiary of $5,207.14; in 1928, their incomes…
2Cases cited2 opinions
- Woolford Realty Co. v. RoseSupreme Court of the United States · 1932
- Burnet v. Aluminum Goods Manufacturing Co.Supreme Court of the United States · 1933
3Cited by5 opinions
- Hertz Drivurself Stations, Inc. v. RitterCourt of Appeals for the Ninth Circuit · 1937
- S. Slater & Sons, Inc. v. WhiteCourt of Appeals for the First Circuit · 1941
- Founders General Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1935
- Simms Oil Co. v. CommissionerCourt of Appeals for the Second Circuit · 1935
- Theodore Tiedemann & Sons, Inc. v. CommissionerCourt of Appeals for the Second Circuit · 1934