Legal Opinion

Helvering v. Center Investment Co.

Supreme Court of the United States

Decided April 22, 1940No. 768PublishedCited by 4 opinions

1Opinion of the Court

Per.Cwriam:

The petition for writ of certiorari is granted. The judgment is reversed and the cause is remanded to the Circuit Court of Appeals with directions to remand to the Board of Tax Appeals for findings in the light of the principles established in Helvering v. Bruun, ante, p. 461, and for findings and decision on the other questions left undetermined by the Board.

2Cited by4 opinions

  1. Commissioner of Internal Revenue v. Hills Corp.Court of Appeals for the Tenth Circuit · 1940
  2. Lewis v. Pope Estate Co.Court of Appeals for the Ninth Circuit · 1940
  3. Estate of Alexander v. CommissionerUnited States Board of Tax Appeals · 1942
  4. Alexander v. CommissionerUnited States Board of Tax Appeals · 1942