Helvering v. Leonard , 60 S. Ct. 780 ( 1940 )

Document Info

Docket Number： 426

Citation Numbers： 310 U.S. 80, 60 S. Ct. 780, 84 L. Ed. 1087, 1940 U.S. LEXIS 1235

Judges： Douglas, Fuller, Helvering, McReynolds, Reed, Roberts

Filed Date： 4/22/1940

Precedential Status： Precedential

Modified Date： 8/2/2023

Authorities (5)

Old Colony Trust Co. v. Commissioner , 49 S. Ct. 499 ( 1929 )

Douglas v. Willcuts , 56 S. Ct. 59 ( 1935 )

United States v. Boston & Maine Railroad , 49 S. Ct. 505 ( 1929 )

Helvering v. Fitch , 60 S. Ct. 427 ( 1940 )

Erie Railroad v. Tompkins , 58 S. Ct. 817 ( 1938 )

View All Authorities »

Cited By (36)

Lucas v. Commissioner , 44 B.T.A. 212 ( 1941 )

Clark v. Commissioner , 44 B.T.A. 32 ( 1941 )

Garland v. Commissioner , 43 B.T.A. 731 ( 1941 )

Zukor v. Commissioner , 43 B.T.A. 825 ( 1941 )

Irvine v. Commissioner , 46 B.T.A. 246 ( 1942 )

Gillette v. Commissioner , 46 B.T.A. 573 ( 1942 )

Commissioner of Internal Revenue v. Berolzheimer , 116 F.2d 628 ( 1940 )

Chase Nat. Bank v. United States , 116 F.2d 625 ( 1940 )

Donahue v. Commissioner , 44 B.T.A. 329 ( 1941 )

Letts v. Commissioner , 41 B.T.A. 1172 ( 1940 )

Sharp v. Commissioner , 42 B.T.A. 336 ( 1940 )

Innes v. Commissioner , 42 B.T.A. 93 ( 1940 )

Nicolai v. Commissioner , 42 B.T.A. 899 ( 1940 )

Bush v. Commissioner , 45 B.T.A. 609 ( 1941 )

Innes v. McColgan , 47 Cal. App. 2d 781 ( 1941 )

Tooley v. Commissioner of Internal Revenue , 121 F.2d 350 ( 1941 )

Theodore C. Bonney v. Commissioner of Internal Revenue , 247 F.2d 237 ( 1957 )

Bush v. Commissioner of Internal Revenue , 133 F.2d 1005 ( 1943 )

Spruance v. Director of Revenue , 277 A.2d 695 ( 1971 )

Lombard Brothers, Inc. v. United States , 893 F.2d 520 ( 1990 )

View All Citing Opinions »