1. Home
  2. Browse Decisions
  3. F.2d
  4. 88 F.2d
  5. 88 F.2d 650 (1937)
 

OLSEN v. HELVERING

No. 229.

88 F.2d 650 (1937)

OLSEN v. HELVERING.

Circuit Court of Appeals, Second Circuit.

March 8, 1937.

Attorney(s) appearing for the Case

Cravath, de Gersdorff, Swaine & Wood, of New York City (Wm. D. Whitney, of New York City, Richard H. Wilmer, of Washington, D. C., and George G. Tyler, of New York City, of counsel), for petitioner.

James W. Morris, Asst. Atty. Gen., and Sewall Key, J. Louis Monarch, and John J. Pringle, Jr., Sp. Assts. to the Atty. Gen., for respondent.

Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.

L. HAND, Circuit Judge.

This is an appeal from an order of the Board of Tax Appeals, determining a deficiency in income tax for the year 1931 against Robert M. Olsen, as administrator of Neal S. Olsen. The deceased had been one of the beneficiaries of the distribution to employees of the Universal Oil Products Company, made by the Unopco Corporation in January, 1931, the taxability of which is decided in Bogardus v. Helvering...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases