Helvering v. Prentice
This text of 130 F.2d 754 (Helvering v. Prentice) is published on Counsel Stack Legal Research, covering Court of Appeals for the Third Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
The case at bar is ruled by the decision of this court in Helvering v. Wilmington Trust Co., 3 Cir., 124 F.2d 156, 158, reversed by the Supreme Court on another point. See Wilmington Trust Co. v. Helvering, 316 U.S. 164, 62 S.Ct. 984, 86 L.Ed. -. The review in the cited case was expressly limited by the Supreme Court to but one question and did not affect this court’s ruling as to the point now involved.
Accordingly the decision of the Board of Tax Appeals is reversed and the cause is remanded with directions to redetermine the tax in accordance with this opinion.
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Cite This Page — Counsel Stack
130 F.2d 754, 29 A.F.T.R. (P-H) 1182, 1942 U.S. App. LEXIS 3179, Counsel Stack Legal Research, https://law.counselstack.com/opinion/helvering-v-prentice-ca3-1942.