Legal Opinion
Helvering v. Helmholz
Court of Appeals for the D.C. Circuit
Decided December 31, 1934No. 6219PublishedCited by 8 opinions
1Opinion of the Court
GRONER, Associate Justice.
This case involves a deficiency assessment of estate taxes on the estate of Irene C. Helmholz, deceased.
Mrs. Helmholz died a resident of Wisconsin in 1927, and the applicable statute is the Revenue Act of 1926 (44 Stat. 9, §§ 301, 302 [26 USCA §§ 1092-1094]).
By a trust indenture dated June 7, 1918, and a supplemental indenture dated June 11, 1918, Mrs. Helmholz transferred to a corporate trustee 999 shares of the capital stock of the Patrick Cudahy Family Company, a corporation organized under the laws of Wisconsin. Patrick Cudahy (her father), his wife, and his…
2Cases cited7 opinions
- United States v. WellsSupreme Court of the United States · 1931
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- Porter v. CommissionerSupreme Court of the United States · 1933
- Bromley v. McCaughnSupreme Court of the United States · 1929
- Cyrus H. McCormick v. David BurnetSupreme Court of the United States · 1931
2 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Democratic Central Committee of the District of Columbia v. Washington Metropolitan Area Transit Commission, D. C. Transit System, Inc., IntervenorCourt of Appeals for the D.C. Circuit · 1973
- Commissioner of Int. Rev. v. Bridgeport City Trust Co.Court of Appeals for the Second Circuit · 1941
- Pazianos v. SchenkerDistrict of Columbia Court of Appeals · 1976
- Parry-Hill v. DownsDistrict of Columbia Court of Appeals · 1959
- Commissioner of Internal Revenue v. StevensCourt of Appeals for the Third Circuit · 1935
3 more not listed; retrieve them via the Exa API.