CASS v. HELVERING

No. 10466.

83 F.2d 841 (1936)

CASS v. HELVERING, Commissioner of Internal Revenue.

Circuit Court of Appeals, Eighth Circuit.

June 6, 1936.


Attorney(s) appearing for the Case

C. Powell Fordyce, of St. Louis, Mo. (Henry J. Richardson, of Washington, D. C., on the brief), for petitioner.

Howard P. Locke, Sp. Asst. to Atty. Gen. (Robert H. Jackson, Asst. Atty. Gen., and Sewall Key, Sp. Asst. to Atty. Gen., on the brief), for respondent.

Before GARDNER, SANBORN, and BOOTH, Circuit Judges.


SANBORN, Circuit Judge.

This is a petition to review a decision of the Board of Tax Appeals approving the Commissioner's determination of a deficiency in petitioner's income tax for the year 1931.

In the view we take of the case, the following summary of the facts as disclosed by the Board's findings is sufficient:

The petitioner, a resident of Iowa, prior to March 1, 1913, acquired stock in the Waterloo, Cedar Falls & Northern Railway Company...

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