UNITED STATES

v.

MIDDLEBROOK, RECEIVER

Citator

Cited By

• Ross v. Commissioner of Internal Revenue, 169 F.2d 483 (1st Cir. 1948)
  …edited to an officer on the books of a corporation, it is settled that such items fall within the doctrine. E. g., Schoenheit v. Lucas, 4 Cir., 1930, 44 F. 2d 476, 480, 481; Burns v. Commissioner, 5 Cir., 1929, 31 F. 2d 399, certiorari denied, 1929, 280 U.S. 564, 50 S.Ct. 25, 74 L.Ed. 618; see 2 Mertens, supra, § 10.13. We need not determine here whether or not, in the light of the restrictive agreements and the financial status of the corporation, petitioner’s accrued salary was unqualifiedly subject to hi…
• Interstate Transit Lines v. Commissioner of Internal Revenue, 130 F.2d 136 (8th Cir. 1942)
  …106 F. 2d 509; Jenkins v. Bitgood, 2 Cir., 101 F. 2d 17; In re Park’s Estate, 2 Cir., 58 F. 2d 965, 966; Pennsylvania Indemnity Co. v. Commissioner, 3 Cir., 77 F. 2d 92; Burns v. Commissioner, 5 Cir., 31 F. 2d 399, certiorari denied, Burns v. Lucas, 280 U.S. 564, 50 S.Ct. 25, 74 L.Ed. 618; First Nat. Bank in Wichita v. Commissioner, 10 Cir., 46 F. 2d 283. See also Commissioner v. Hadley, 2 Cir., 75 F. 2d 485, 487; Kistler v. Burnet, 61 App.D.C. 135, 58 F. 2d 687; Hamlen v. Welch, 1 Cir., 116 F. 2d 413, 419;…
• Johnson v. Helvering, 69 F.2d 151 (8th Cir. 1934)
  …essment had been made and paid on the stock. Such, in effect, has been the holdings in many of the eases in which similar matters have been considered. Mastin v. Commissioner, supra; Burns v. Commissioner (C. C. A.) 31 F. (2d) 399, certiorari denied 280 U. S. 564, 50 S. Ct. 25, 74 L. Ed. 618; First Nat. Bank in Wichita v. Commissioner (C. C. A.) 46 F.(2d) 283; Kistler v. Burnet, 61 App. D. C. 135, 58 F.(2d) 687; Haft v. Commissioner, 20 B. T. A. 431; Scoville v. Commissioner, 18 B. T. A. 261; Vaughan v. Comm…