HELLER

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By (11 total)

• Naylor v. Commissioner of Internal Revenue, 203 F.2d 346 (5th Cir. 1953)
  …ker, 207 Ga. 56, 61, 60 S.E. 2d 146; Williston on Contracts, Rev.Ed. (1936), Sec. 25; 49 Am.Jur., Specific Performance, Sec. 131; 22 A.L.R. 1032, 1041 (c); 13 A.L.R. 920, 926(c). Cf. Heller v. Commissioner, 9 Cir., 147 F. 2d 376, cer-tiorari denied, 325 U.S. 868, 65 S.Ct. 1405, 89 L.Ed. 1987. Reversed, and remanded to the Tax Court for further proceedings not inconsistent with this opinion.…
• Linkins v. Protestant Episcopal Cathedral Found. of the Dist. of Columbia, 187 F.2d 357 (D.C. Cir. 1950)
  ….Supp. 713. . Gertman v. Burdick, 1941, 75 U.S.App.D.C. 48, 123 F. 2d 924, certiorari denied, Burdick v. Burdick, 1942, 315 U.S. 824, 62 S.Ct. 917, 86 L.Ed. 1220; Pascucci v. Alsop, 1945, 79 U.S.App.D.C. 354, 147 F. 2d 880, certiorari denied, 1945, 325 U.S. 868, 65 S.Ct. 1406, 89 L.Ed. 1987; Mead v. Phillips, 1943, 77 U.S.App.D.C. 365, 135 F. 2d 819; George Washington University v. Riggs Nat. Bank, 1936, 66 App.D.C. 389, 88 F. 2d 771; Lisner v. Hughes, 1919, 49 App.D.C. 40, 258 F. 512. . 1941, 75 U.S.App.…
• Woodward v. Commissioner OF Internal Revenue, 410 F.2d 313 (8th Cir. 1969)
  …iculty with the phrase, “property held for the production of income,” that is present here. The first case relied upon by the taxpayers is Heller v. Commissioner of Internal Revenue, 2 T.C. 371 (1943), aff’d, 147 F. 2d 376 (9th Cir.), cert. denied, 325 U.S. 868, 65 S.Ct. 1405, 89 L.Ed. 1987 (1945). There the taxpayer, a dissenting shareholder, demanded the cash value of his shares rather than the stock of another corporation in a corporate acquisition. He instituted litigation pursuant to the California co…