Legal Opinion
Heinz v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided February 11, 1938No. Nos. 6427-6429PublishedCited by 10 opinions
1Opinion of the Court
DICKINSON, District Judge.
An income tax was assessed against Howard Heinz for the year 1931 and deductions allowed from the tax assessments for the years 1931 and 1932. The Commissioner is asking for a review of the ruling of the Board of Tax Appeals on the tax assessment, and Heinz from the ruling on the deductions. There are thus three petitions for review;’ one by the Commissioner and two by the taxpayer.
The fact situation out of which the questions of law which are raised arise is a very simple one. The taxpayer has owned for more than two years shares of stock in corporations. This he…
2Cases cited6 opinions
- Helvering v. New York Trust Co.Supreme Court of the United States · 1934
- Helvering v. BlissSupreme Court of the United States · 1934
- Cederberg v. GunstromSupreme Court of Minnesota · 1935
- Avery v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1936
- Lockhart v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1937
1 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- United States v. PleasantsSupreme Court of the United States · 1939
- Hanlin v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1939
- United States v. Chesapeake & O. Ry. Co.Court of Appeals for the Fourth Circuit · 1942
- Pleasants v. United StatesUnited States Court of Claims · 1938
- Commissioner v. NeylanCourt of Appeals for the Ninth Circuit · 1938
5 more not listed; retrieve them via the Exa API.