Legal Opinion
Irvine v. Helvering
Court of Appeals for the Eighth Circuit
Decided November 3, 1938No. 11152PublishedCited by 19 opinions
1Opinion of the Court
SANBORN, Circuit Judge.
This is a petition to review an order of the Board of Tax Appeals (36 B.T.A. 653) affirming a determination by the Commissioner that for the year 1929 there was a deficiency of $2,728.05 in income taxes of C. G. Irvine (now deceased). for which Myrtle M. Irvine, his wife, as a transferee, was liable under Sec. 311 of the Revenue Act of 1928, c. 852, 45 Stat. 791, 860, 26 U.S.C.A. § 311. 1
The facts out of which this controversy arises are stipulated. A detailed statement of them would be more confusing than helpful. It is enough to say that, at the time of C. G. Irvine’s…
2Cases cited36 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Tyler v. United StatesSupreme Court of the United States · 1930
- McDonald v. WilliamsSupreme Court of the United States · 1899
- Hulburd v. CommissionerSupreme Court of the United States · 1935
- In Re the Transfer Tax Upon the Estate of KlatzlNew York Court of Appeals · 1915
31 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Scott v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1941
- Estate of Emmet Awtry, Deceased, Nellie Awtry v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1955
- Tooley v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1941
- Switzer v. PrattSupreme Court of Iowa · 1946
- Coffee Pot Holding Corp. v. CommissionerCourt of Appeals for the Fifth Circuit · 1940
14 more not listed; retrieve them via the Exa API.