NATIONAL CANDY CO.

v.

UNITED STATES

Citator

Cited By

• Trs. for Ohio & BIG Sandy Coal Co. v. Commissioner of Internal Revenue, 43 F.2d 782 (4th Cir. 1930)
  …Title II of the Revenue Act of 1917.” We think there can be no doubt of the validity of the regulations under the act of 1917 or of the constitutionality of section 1331 of the act of 1921. National Candy Co. v. U. S., 67 Ct. 75, Certiorari denied, 280 U. S. 582, 50 S. Ct. 33, 74 L. Ed. 631; Brownsville Coal & Coke Co. v. Heiner (D. C.) 38 F.(2d) 248; U. S. v. Whyel (D. C.) 19 F.(2d) 260, affirmed (C. C. A. 3d) 28 F.(2d) 30. The point is made that the affiliation, within the meaning of the statute, of the…
• Helvering v. ST. Louis Sw. RY. Co., 66 F.2d 633 (8th Cir. 1933)
  …C. A. 3); Highland Milk Condensing Co. v. Phillips, 34 F.(2d) 777 (C. C. A. 3), certiorari denied 280 U. S. 608, 50 S. Ct. 158, 74 L. Ed. 652; Naitove & Co. v. Commissioner, 59 App. D. C. 53, 32 F.(2d) 949, certiorari denied Naitove & Co. v. Lucas, 280 U. S. 582, 50 S. Ct. 34, 74 L. Ed. 632; Desco Corp. v. United States, 55 F.(2d) 411 (D. C. Del.), and John R. Lankenau Co. v. United States, 46 F.(2d) 158 (D. C. Mass.). • The situation here is essentially different from those involved in the eases in the ne…
• Willoughby Camera Stores, Inc. v. Commissioner of Internal Revenue, 125 F.2d 607 (2d Cir. 1942)
  …ee 1 Paul & Mertens, Law of Federal Income Taxation, 569, note 64. Because there was here an enforceafile obligation in the amount accrued, the case is different from S. Naitove & Co. v. Commissioner, 59 App.D.C. 53, 32 F. 2d 949, certiorari denied 280 U.S. 582, 50 S.Ct. 34, 74 L.Ed. 632. Cf. Oxford Institute v. Commissioner, 33 B.T.A. 1136; Rogers, Brown & Crocker Bros., Inc., v. Commissioner, 32 B.T.A. 307.…