HELVERING, COMMISSIONER OF INTERNAL REVENUE,

v.

WALLACE, EXECUTRIX

Citator

Cited By

• Helvering v. ST. Louis Union Tr. Co., 296 U.S. 39 (U.S. 1935)
  …Tax Appeals, 13 B. T. A. 423, 437; Duke v. Helvering, 23 B. T. A. 1104, 1113, aff’d 62 F. (2d) 1057, and affirmed by an equally divided court in 290 U. S. 591; Wallace v. Helvering, 27 B. T. A. 902, 910, 913, aff’d 71 F. (2d) 1002, certiorari denied 293 U. S. 600; St. Louis Union Trust Co. v. Becker, 76 F. (2d) 851. The case of Klein v. United States, 283 U. S. 231, which is strongly relied upon by the Government, does not support its position. There the grantor, 15 months prior to his wife’s death, conveye…
• Hartford-Empire Co. v. Hazel-Atlas Glass Co., 137 F.2d 764 (3d Cir. 1943)
  …g the decree in the Shawkee case. Shawkee petitioned for a rehearing, which was denied on February 21, 1934. Certiorari was thereafter asked for and denied, 292 U.S. 640, 54 S.Ct. 773, 78 L.Ed. 1492, as was also a subsequent petition for certiorari, 293 U.S. 600, 55 S.Ct. 117, 79 L.Ed. 693. In its petition to this court for a rehearing, Shawkee had again set forth “ * * * that the [Clarke] article was a publication instigated by the plaintiff [Hartford] and published at the plaintiff’s urgent request * * T…
• New Jersey Worsted Mills v. Gnichtel, 116 F.2d 338 (3d Cir. 1940)
  …f 1917 (§ 210). Duquesne Steel Foundry Co. v. Commissioner, 3 Cir., 41 F. 2d 995, affirmed per curiam by the Supreme Court 283 U.S. 799, 51 S.Ct. 491, 75 L.Ed. 1422; Joseph Joseph & Bros. Co. v. United States, 6 Cir., 71 F. 2d 389, certiorari denied 293 U.S. 600, 55 S.Ct. 117, 79 L.Ed. 693. Section 210 of the Revenue Act of 1917 is similar in its intended purpose to Sections 327 and 328 of the Revenue Act of 1918 which “were intended to broaden the powers of relief first conferred by section 210” of the e…