HELVERING, COMMISSIONER OF INTERNAL REVENUE,

v.

HORST

Citator

Cited By

• Helvering v. Horst, 311 U.S. 112 (U.S. 1940)
  …n the years when paid, to the respondent donor who reported his income on the cash receipts basis. The Circuit Court of Appeals reversed the order of the Board of Tax Appeals sustaining the tax. 107 F. 2d 906; 39 B. T. A. 757. We granted certiorari, 309 U. S. 650, because of the importance of the question in the administration of the revenue laws and because of an asserted conflict in principle of the decision below with that of Lucas v. Earl, 281 U. S. 111, and with that of decisions by other circuit courts…
• Vearn v. Crane, 114 F.2d 896 (7th Cir. 1940)
  …a motion for a directed verdict, it, in effect, denies the accompanying alternative motion for a new trial, so that the appellate court, upon reversal, should merely order re [*898] instatement of the verdict. Certiorari was granted, April 8, 1940, 309 U.S. 650, 60 S. Ct. 809, 84 L.Ed. 1001. In Pessagno v. Euclid Investment Co., App.D.C., 112 F. 2d 577, the opposite view prevailed. The court expressed doubt as to correctness of the decision in the Duncan case, pointing out that a motion for a directed ver…