HELVERING, COMMISSIONER OF INTERNAL REVENUE,

v.

JOHNSON

Citator

Cited By (13 total)

• Tyson v. Commissioner of Internal Revenue, 146 F.2d 50 (8th Cir. 1944)
  …icting or because, the facts being undisputed, fair-minded men may honestly draw different conclusions from such facts, the question is one of fact to be determined by the Tax Court. Compare Helvering v. Johnson, 8 Cir., 104 F. 2d 140, 144; affirmed 308 U.S. 523, 60 S.Ct. 293, 84 L.Ed. 443. If opposing inferences reasonably may be drawn from undisputed facts, the judgment of the Tax Court as to what inference shall be drawn is controlling. Helvering v. Johnson, supra, page 144 of 104 F. 2d; Elmhurst Cemete…
• Green v. Obergfell, 121 F.2d 46 (D.C. Cir. 1941)
  …peals, and held that the inhibition of Section 20 of the Clayton Act [29 U.S.C.A. § 52] only related to those occupying the position of employer or employee and no others.” 70 App.D.C. 122, 127, 105 F. 2d 1, 6, affirmed, 308 U.S. 522, 60 S.Ct. 292, 84 L.Ed. 443. Stephens, J., in the Fur Workers case, said further [70 App.D.C. at page 129, 105 F. 2d at page 8]: “In the brief of the appellee union, the instant case is compared to United Electric Coal Companies v. Rice, 7 Cir., 1935, 80 F. 2d 1, and it is so…
• Cont'l Oil Co. v. Jones, 113 F.2d 557 (10th Cir. 1940)
  …rtiorari denied, 302 U.S. 701, 58 S.Ct. 20, 82 L.Ed. 542; Jones v. Page, 5 Cir., 102 F. 2d 144, certiorari denied, 308 U.S. 562, 60 S.Ct. 93, 84 L.Ed.-; Helvering v. Johnson, 8 Cir., 104 F. 2d 140, affirmed by an equally divided court, 308 U.S. 523, 60 S.Ct. 293, 84 L.Ed.-. But where evasion or avoidance of taxes is the intent and purpose of a transaction the forms used for its accomplishment will be scrutinized. Morsman v. Commissioner, supra. Ordinarily a corporation and 'its single stockholder or multip…