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Helvering Vs. Taylor

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  • US Supreme Court
  • Jan 07, 1935

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43 entries 6 linked 37 unlinked
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  1. Reinecke Vs. Spalding US Supreme Court · Jan 06, 1930
  2. Wickwire Vs. Reinecke US Supreme Court · Nov 21, 1927
  3. Welch Vs. Helvering US Supreme Court · Nov 06, 1933
  4. Gunning Vs. Cooley US Supreme Court · Mar 12, 1930
  5. United States Vs. Rindskopf US Supreme Court · Jan 01, 1881
  6. Burnet Vs. Houston US Supreme Court · Apr 13, 1931
  7. U.S. 507 (1935) U.S. Supreme Court Helvering v. Taylor
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  8. U.S. 507 (1935) Helvering v. Taylor
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  9. The only question for consideration is that stated in the petition for the writ of certiorari. Gunning v. Cooley
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  10. price is susceptible of fair apportionment, and that, upon another hearing, the correct amount may be found. Taylor v. Commissioner
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  11. Appeal of Index Notion Co., 3 B.T.A. 90. The Commissioner cites United States v. Rindskopf
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  12. United States v. Anderson
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  13. was entitled. For like reason, the burden is upon the taxpayer to establish the amount of a deduction claimed. Burnet v. Houston
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  14. Helvering v. Independent
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  15. New Colonial Co. v. Helvering
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  16. Unquestionably the burden of proof is on the taxpayer to show that the Commissioner's determination is invalid. Lucas v. Structural
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  17. the Commissioner's finding is also sufficient to show the correct amount, if any, that is due. See, e.g., Darcy v. Commissioner
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  18. Hubinger v. Commissioner
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  19. Sanderson v. Commissioner
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  20. Autosales Corp. v. Commissioner
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  21. Onondaga Co. v. Commissioner
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  22. Darcy v. Commissioner
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  23. Saxman Coal & Coke Co. v. Commissioner
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  24. Williams v. Commissioner
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  25. Alexander Sprunt & Son v. Commissioner
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  26. Atlantic Bank & Trust Co. v. Commissioner
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  27. Lightsey v. Commissioner
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  28. Matern v. Commissioner
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  29. Atlanta Casket Co. v. Rose
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  30. Becker v. United
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  31. States, 21 F.2d 1003. Cf. Collin v. Commissioner
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  32. Citrus Soap Co. of California v. Lucas
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  33. Russell v. Commissioner
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  34. Strother v. Commissioner
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  35. F.2d 626, 632. And see, involving deduction, Underwood v. Commissioner
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  36. Senate Report No. 398, pp. 8-9, 68th Congress, 1st Session. Warren Mfg. Co. v. Tait
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  37. U.S. Supreme Court Helvering v. Taylor
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  38. Taylor v. Commissioner
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  39. Lucas v. Structural
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  40. Cf. Collin v. Commissioner
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  41. Underwood v. Commissioner
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  42. Session. Warren Mfg. Co. v. Tait
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  43. Old Colony Trust Co. v. Commissioner
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