HELVERING v. LOUIS

No. 6333.

77 F.2d 386 (1935)

HELVERING v. LOUIS.

United States Court of Appeals for the District of Columbia.

Decided April 1, 1935.


Attorney(s) appearing for the Case

Robert H. Jackson, Frank J. Wideman, Sewall Key, and Helen R. Carloss, all of Washington, D. C., for petitioner.

Theodore B. Benson, of Washington, D. C., for respondent.

Before MARTIN, Chief Justice, and VAN ORSDEL, HITZ, and GRONER, Associate Justices.


MARTIN, Chief Justice.

A petition for the review of a decision of the United States Board of Tax Appeals granting the taxpayer a deduction from gross income for a loss which she claims to have sustained under section 213 and 214, Revenue Act of 1926 (44 Stat. 9, 23, 26, 26 USCA §§ 954, 955).

A motion was made in this court to dismiss the petition upon a charge that it had not been filed within three months after the date of the final decision of...

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