Legal Opinion
Kurrle v. Helvering
Court of Appeals for the Eighth Circuit
Decided March 14, 1942No. 12082PublishedCited by 12 opinions
1Opinion of the Court
REEVES, District Judge.
This is a proceeding to review an order of the Board of Tax Appeals sustaining a deficiency determination for the year 1936. It is agreed that, during that year, the petitioner embezzled $78,247.05 from the First National Bank, Burlington, Iowa, and that, in addition thereto, he received from market operations on the funds thus embezzled the further sum of $40,673.23. The deficiency determination was predicated upon the aggregate of the sums above mentioned. It is the contention of the petitioner that the funds thus admittedly embezzled, together with the earnings…
2Cases cited16 opinions
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- United States v. SullivanSupreme Court of the United States · 1927
- National City Bank of New York v. HelveringCourt of Appeals for the Second Circuit · 1938
- Board v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1931
- Chicago, RI & P. Ry. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1931
11 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Commissioner v. WilcoxSupreme Court of the United States · 1946
- Estate of Wallace P. Geiger, Deceased, Warren G. Dunkle, and Burnice I. Geiger v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1966
- McKnight v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1942
- Nerem v. CommissionerUnited States Tax Court · 1963
- Wilcox v. CommissionerCourt of Appeals for the Ninth Circuit · 1945
7 more not listed; retrieve them via the Exa API.