Legal Opinion
Helvering v. Stormfeltz
Court of Appeals for the Eighth Circuit
Decided June 3, 1944No. 12797PublishedCited by 48 opinions
1Opinion of the Court
GARDNER, Circuit Judge.
•This matter is before us on petition to review a decision of the United States Tax Court, which on redetermination of a deficiency in respondent’s income tax for 1939 found no tax due.
The facts are not -in dispute and were stipulated. So far as here material, they are as follows: T. W. Ballew, respondent’s grandfather, died intestate in 1911, leaving respondent as one of his four heirs at law. As respondent was then a minor, a guardian of his property was appointed. In 1931, respondent, who in the meantime had reached his majority, commenced an action against his…
2Cases cited11 opinions
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Higgins v. CommissionerSupreme Court of the United States · 1941
- Security Flour Mills Co. v. CommissionerSupreme Court of the United States · 1944
- United States v. PyneSupreme Court of the United States · 1941
- Bowers v. LumpkinCourt of Appeals for the Fourth Circuit · 1944
6 more not listed; retrieve them via the Exa API.
3Cited by48 opinions
- Harrison E. Spangler and Myrtle B. Spangler v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Hochschild v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1947
- Daniel S. W. Kelly v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1956
- Industrial Aggregate Company, a Corporation v. United StatesCourt of Appeals for the Eighth Circuit · 1960
- Kelly v. CommissionerUnited States Tax Court · 1955
43 more not listed; retrieve them via the Exa API.