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Hale v. Helvering

W. T. HALE, JR. v. Guy T. HELVERING, Commissioner of Internal Revenue

Hale v. Helvering, 85 F.2d 822 (D.C. Cir. 1936)
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Court
Court of Appeals for the D.C. Circuit · U.S. Courts of Appeals
Decided
August 17, 1936
Docket
No. 6609
Judges
Stephens
Citations
85 F.2d 82266 App. D.C. 24518 A.F.T.R. (P-H) 5231936 U.S. App. LEXIS 4251

Opinion of the Court — Stephens

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STEPHENS, Associate Justice.

This case was by stipulation consolidated for review with R. W. Hale, Petitioner, v. Guy T. Helvering, Commissioner of Internal Revenue, 66 App.D.C. 242 , 85 F.(2d) 819 . The facts and the issue in this case are admittedly identical with those in that case, decided this day, and the conclusion must, therefore, be the same. Accordingly.that part of the decision of the Board of Tax Appeals appealed from is,

Affirmed.

How later courts describe this case

No later court has written an explanatory parenthetical about this case yet.

1936: 11971: 119362026peak 1936 · 1

Relies on it most ⓘ

  1. Hale v. Helvering85 F.2d 819 (D.C. Cir. 1936)
  2. Billy Rose's Diamond Horseshoe, Inc. v. United States322 F. Supp. 76 (S.D.N.Y. 1971)

Most recent

  1. Billy Rose's Diamond Horseshoe, Inc. v. United States322 F. Supp. 76 (S.D.N.Y. 1971)
  2. Hale v. Helvering85 F.2d 819 (D.C. Cir. 1936)

Citing references are not a citator: they show that a later opinion cites this case, not whether it followed, distinguished, or overruled it. Check negative history before relying on this case.

Authorities cited 1

DepthCaseCited by
Hale v. Helvering, 85 F.2d 819 (D.C. Cir. 1936) 54

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