1. Home
  2. Browse Decisions
  3. F.2d
  4. 89 F.2d
  5. 89 F.2d 711 (1937)
 

HELVERING v. MINNESOTA TEA CO.

No. 10763.

89 F.2d 711 (1937)

HELVERING, Com'r of Internal Revenue, v. MINNESOTA TEA CO.

Circuit Court of Appeals, Eighth Circuit.

April 7, 1937.

Attorney(s) appearing for the Case

Maurice J. Mahoney, Sp. Asst. to Atty. Gen. (Robert H. Jackson, Asst. Atty. Gen., and Sewall Key, Sp. Asst. to Atty. Gen., on the brief), for petitioner.

James G. Nye, of Duluth, Minn. (Oscar Mitchell and Mitchell, Gillette, Nye & Harries, all of Duluth, Minn., on the brief), for respondent.

Before STONE, GARDNER, and WOODROUGH, Circuit Judges.

STONE, Circuit Judge.

This is a petition for review of an order of the Board of Tax Appeals denying a redetermination of income tax for 1928 assessed against respondent by the Commissioner of Internal Revenue.

For years prior to 1928, respondent corporation had been engaged in retail business. On June 18, 1928, the stockholders of respondent (three in number) resolved to form a corporation to be known as the Peterson...

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