Legal Opinion
Helvering v. Gordon
Court of Appeals for the Eighth Circuit
Decided January 29, 1937No. 10697PublishedCited by 44 opinions
1Opinion of the Court
THOMAS, Circuit Judge.
This case comes here on the petition of the Commissioner of Internal Revenue to review a decision of the United States Board of Tax Appeals, which redetermined an alleged deficiency in respondent’s income tax for 1930.
The Commissioner determined a deficiency for that year in respondent’s income tax in the amount of $2,096.38 for failure to include in his gross income alleged unreported dividend distributions of the Gordon Can Company, a corporation owned by respondent and his wife, Almyra B. Gordon.
The capital stock of the Gordon Can Company, a corporation engaged in…
2Cases cited13 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Corliss v. BowersSupreme Court of the United States · 1930
- Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
- United States v. PhellisSupreme Court of the United States · 1921
- Shoenberg v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1935
8 more not listed; retrieve them via the Exa API.
3Cited by44 opinions
- Irving Sachs v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1960
- Federbush v. CommissionerUnited States Tax Court · 1960
- Thomas Worcester v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1966
- Eva D. Bradbury v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1962
- United States v. PfisterCourt of Appeals for the Eighth Circuit · 1953
39 more not listed; retrieve them via the Exa API.