Legal Opinion
Flanagan v. Helvering
Court of Appeals for the D.C. Circuit
Decided October 14, 1940No. 7448PublishedCited by 113 opinions
1Opinion of the Court
VINSON, Associate Justice.
The question presented by this appeal is whether the Board of Tax Appeals erred in its ultimate determination that moneys received by the McCaffrey estate, in redemption of a part of its stock in F. Archibald, Inc., was “essentially equivalent to the distribution of a taxable dividend”.
From a stipulation of facts and the testimony of Michael A. Flanagan, the Board made its findings in narrative form. An excerpt of the relevant facts follows:
“Michael A. Flanagan is co-executor of the estate of John J. McCaffrey, who died, a resident of Haverhill, Massachusetts, June…
2Cases cited22 opinions
- McGuire v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1936
- Hyman v. HelveringCourt of Appeals for the D.C. Circuit · 1934
- Brown v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1935
- Commissioner of Internal Revenue v. QuackenbosCourt of Appeals for the Second Circuit · 1935
- Commissioner of Internal Revenue v. BabsonCourt of Appeals for the Seventh Circuit · 1934
17 more not listed; retrieve them via the Exa API.
3Cited by113 opinions
- Towers v. CommissionerUnited States Tax Court · 1955
- Boyle v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1951
- Elizabeth N. B. Ferro v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1957
- United States v. John H. FewellCourt of Appeals for the Fifth Circuit · 1958
- Heman v. CommissionerUnited States Tax Court · 1959
108 more not listed; retrieve them via the Exa API.