U.S. Court of Appeals for the D.C. Circuit, 1936

Hale v. Helvering

U.S. Court of Appeals for the D.C. Circuit · Decided August 17, 1936 · Stephens

85 F.2d 822; 66 App. D.C. 245; 18 A.F.T.R. (P-H) 523; 1936 U.S. App. LEXIS 4251 (Federal Reporter, Second Series)

Counsel

Eugene Meacham, of Washington, D. C., for petitioner., Frank J. Wideman, Asst. Atty. Gen., Sewall Key, Robert H. Jackson, Robert L. Williams, Norman D. Keller, Francis I. Howley, and E. W. Pavenstedt, all of Washington, D.C., for respondent.

Cases that cite this one

2 later published cases cite this decision.

Billy Rose's Diamond Horseshoe, Inc. v. United States (District Court, S.D. New York 1971)
Hale v. Helvering (D.C. Cir. 1936)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

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.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.