Legal Opinion
Fidelity-Bankers Trust Co. v. Helvering
Court of Appeals for the D.C. Circuit
Decided March 4, 1940No. 7271, 7272PublishedCited by 13 opinions
1Opinion of the Court
RUTLEDGE, Associate Justice.
Fidelity-Bankers Trust Company (the Trust Company) appeals from a decision of the United States Board of Tax Appeals 1 holding it liable, as trustee for Fidelity Realty Company (the syndicate), to pay tax on $4,474.06 income for the year 1933. The Commissioner of Internal Rev■enue appeals from the Board’s refusal in the same decision to hold the Trust Company liable to pay tax on $10,009.69 and $13,041.94, alleged to have been income of the syndicate during the years 1932 and 1933 respectively. The principal questions to be decided are: (1) Whether the syndicate is…
2Cases cited36 opinions
- Morrissey v. CommissionerSupreme Court of the United States · 1935
- Hecht v. MalleySupreme Court of the United States · 1924
- Helvering v. Coleman-Gilbert AssociatesSupreme Court of the United States · 1935
- Hecht v. MalleySupreme Court of the United States · 1924
- Swanson v. CommissionerSupreme Court of the United States · 1935
31 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Nee v. Main Street BankCourt of Appeals for the Eighth Circuit · 1949
- Porter v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1942
- Helvering v. Jewel Mining Co.Court of Appeals for the Eighth Circuit · 1942
- Pennsylvania Co. for Insurances on Lives & Granting Annuities v. United StatesCourt of Appeals for the Third Circuit · 1943
- Sherman v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1944
8 more not listed; retrieve them via the Exa API.