HELVERING, COMMISSIONER OF INTERNAL REVENUE

v.

O'DONNELL

Citator

Cited By

• Lindsey v. Leavy, 149 F.2d 899 (9th Cir. 1945)
  …ion, are unsound and void of merit. His attempts to secure a review of this question in the Supreme Court have failed. See Ex parte Lindsey, 303 U.S. 617, 58 S.Ct. 520, 82 L.Ed. 1083; Lindsey v. State, 303 U.S. 654, 58 S.Ct. 761, 82 L.Ed. 1114; Id., 303 U.S. 669, 58 S.Ct. 830, 82 L.Ed. 1135; Id., 304 U.S. 559, 58 S.Ct. 947, 82 L. Ed. 1526; Id., 305 U.S. 637, 59 S.Ct. 108, 83 L.Ed. 409. See also, 194 Wash. 129, 77 P. 2d 596, supra. Failing to secure such a review in the Supreme Court, appellant, in 1940 and…

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• Yeaman v. United States, 584 F.2d 322 (9th Cir. 1978)
  …gains treatment on the funds received annually from Crow’s Nest. In plaintiffs’ opening brief, only one case is cited to support this contention, Helvering v. Elbe Oil Land Development Co., 303 U.S. 372, 58 S.Ct. 621, 82 L.Ed. 904 (1938) reh. denied 303 U.S. 669, 58 S.Ct. 762, 82 L.Ed. 1125 (1938). It is claimed by plaintiffs that the facts of Elbe Oil are identical to those of the instant case. Without any further association to the case at bar, plaintiffs summarized the holding of Elbe Oil: That the tra…