Helvering v. Supplee
U.S. Court of Appeals for the Third Circuit
Helvering v. Supplee, 118 F.2d 347 (3d Cir. 1941)
26 A.F.T.R. (P-H) 703; 1941 U.S. App. LEXIS 4006
Helvering v. Supplee
Opinion of the Court
The sole question presented by the appeals at bar is ruled by the decision of the Supreme Court in the case of Guggenheim v. Rasquin, 61 S.Ct. 507, 85 L.Ed. -, in favor of the contention of the petitioner.
Accordingly, the decisions of the Board of Tax Appeals are reversed and the causes are remanded for determination of taxes in accordance with the decision of the Supreme Court which we have cited.
Reference
- Full Case Name
- Guy T. HELVERING, Com'r of Internal Revenue v. Flora Day SUPPLEE, Respondent SAME v. Elizabeth S. KIRK, Marie Supplee Dickson and Henderson Supplee, Jr., Executrices and of C. Henderson Supplee's Will
- Status
- Published