Legal Opinion
Helvering v. Smith
Court of Appeals for the Fourth Circuit
Decided December 23, 1942No. 5011PublishedCited by 9 opinions
1Opinion of the Court
SOPER, Circuit Judge.
In 1936 Levin Smith, the taxpayer, was required tó pay an assessment on bank stock held by him in a West Virginia bank, and later in that year and again in 1937 and in 1938 portions of the assessment were returned, so that in 1938 the precise amount of his loss in this respect seems to have been finally and definitely ascertained. He deducted his net payment in 1936 from his income in making up his tax return for that year, and added the amounts returned to him in 1937 and in 1938 to his income in making up his returns for those years. He now seeks a redetermination of…
2Cases cited18 opinions
- Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
- Helvering v. RankinSupreme Court of the United States · 1935
- Bingham v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1939
- Mahler v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1941
- Underwood v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1932
13 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- W. R. Grace & Co. v. California Employment CommissionCalifornia Supreme Court · 1944
- Iowa Southern Utilities Company v. The United StatesUnited States Court of Claims · 1965
- Acheson v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1946
- Díaz González v. Tribunal de Contribuciones de Puerto RicoSupreme Court of Puerto Rico · 1949
- Michael P. v. United StatesDistrict Court, D. South Carolina · 1966
4 more not listed; retrieve them via the Exa API.