Legal Opinion
Helvering v. Bok
Court of Appeals for the Third Circuit
Decided December 9, 1942No. 8147PublishedCited by 11 opinions
1Opinion of the Court
GOODRICH, Circuit Judge.
This is a proceeding to review a decision of the Tax Court of the United States, at the time of the decision the Board of Tax Appeals. It concerns an alleged deficiency in the taxpayer’s income taxes for the year 1937 and arises under § 22(a) of the Revenue Act of 1936, 26 U.S.C.A. Int.Rev.Acts, page 825. The point in controversy is whether the income of a trust called the “Caledonia Trust” is to be included as part of the gross income of the taxpayer. The trust was originally created in 1932 for a period of three years with reversion of the corpus to the taxpayer. In…
2Cases cited6 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Brown v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1942
- Cory v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1942
- Commissioner of Internal Revenue v. LamontCourt of Appeals for the Second Circuit · 1942
- Commissioner of Internal Revenue v. BrownCourt of Appeals for the Third Circuit · 1941
1 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- United States v. PierceCourt of Appeals for the Eighth Circuit · 1943
- Central Nat. Bank v. Com'r of Internal RevenueCourt of Appeals for the Sixth Circuit · 1944
- J. Russell Parsons and Margaret C. Parsons v. United StatesCourt of Appeals for the Third Circuit · 1955
- Clark v. CommissionerUnited States Tax Court · 1952
- Boscio v. Secretario de HaciendaSupreme Court of Puerto Rico · 1962
6 more not listed; retrieve them via the Exa API.