CADE

v.

HOLT ET AL.

Citator

Cited By

• Hanna v. Fletcher, 231 F.2d 469 (D.C. Cir. 1956)
  …sideration of this appeal. . See McGovern v. Hitt, 62 App.D.C. 33, 64 F. 2d 156 (D.C.Cir. 1933), certiorari denied 290 U.S. 637, 54 S.Ct. 54, 78 L.Ed. 554 (1933). . See, e. g., Ford Motor Co. v. Wolber, 32 F. 2d 18 (7 Cir. 1929), certiorari deniod 280 U.S. 565, 50 S.Ct. 25, 74 L.Ed. 619 (1929); Dillingham v. Chevrolet Motor Co., 17 F.Supp. 615 (D.C.W.D.Okl.1936); Auld v. Sears Roebuck & Co., 261 App.Div. 918, 25 N.Y.S.2d 491 (1941), affirmed 288 N.Y. 515, 41 N. E.2d 927 (1942); Jamison v. Reda Pump Co., 1…
• Alexander v. King, 46 F.2d 235 (10th Cir. 1931)
  …ct of Columbia have held that the cash eon.sideration or bonus received in consideration Of the execution of an oil lease is not a- capital gain within section 208. Certiorari was "denied in both eases. • Burkett v. Commissioner, 31 F.(2d) 667; Id., 280 U. S. 565, 50 S. Ct. 25, 74 L. Ed. 619; Berg v. Commissioner, 33 F.(2d) 641; Id., 280 U. S. 598, 50 S. Ct. 69, 74 L. Ed. 644. The Court of Appeals of the Fifth Circuit held to the contrary, in Ferguson v. Commissioner, supra, without referring to the Berg and…
• Strother v. Commissioner of Internal Revenue, 55 F.2d 626 (4th Cir. 1932)
  …7, certiorari denied 280 U. S. 576, 50 S. Ct. 30, 74 L. Ed. 627; Berg v. Commissioner, 59 App. D. C. 86, 33 F.(2d) 641, certiorari denied 280 U. S. 576, 50 S. Ct. 69, 74 L. Ed. 644; Burkett v. Commissioner (C. C. A.) 31 F.(2d) 667, certiorari denied 280 U. S. 565, 50 S. Ct. 25, 74 L. Ed. 619; Alexander v. King (C. C. A.) 46 F.(2d) 235, 74 A. L. R. 174. We shall assume, for the purposes of this decision, that the law of West Virginia, like that of Pennsylvania, is that a mining lease constitutes a sale of th…