SIMMONS CO.

v.

LUCAS, COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By

• Gen. Bancshares Corp. v. Commissioner OF Internal Revenue, 326 F.2d 712 (8th Cir. 1964)
  …6 L.Ed. 556. (c) Expenditures in connection with the issuance or increase of non-dividend corporate stock. Motion Picture Capital Corp. v. Commissioner, supra, p. 873 of 80 F. 2d; Simmons Co. v. Commissioner, 33 F. 2d 75 (1 Cir. 1929), cert, denied 280 U.S. 588, 50 S.Ct. 37, 74 L.Ed. 637; Fishing Tackle Products Co., 27 T.C. 638, 645 (1957); Firemen’s Ins. Co., 30 B.T.A. 1004, 1014 (1934); Baltimore & Ohio R. R., 29 B.T.A. 368, 372 (1933), aff’d 78 F. 2d 460 (4 Cir.); Borg & Beck Co., 24 B.T.A. 995, 1004 (…
• Baltimore & O. R. Co. v. Commissioner of Internal Revenue, 78 F.2d 460 (4th Cir. 1935)
  …6, § 986 (a) (1, 4), 26 USCA § 986 (a) (1, 4). That these expenditures were not ordinary and necessary expenses is well settled, and we know of no authority to the contrary. Simmons Co. v. Commissioner (C. C. A.) 33 F.(2d) 75, 76, certiorari denied 280 U. S. 588, 50 S. Ct. 37, 74 L. Ed. 637, and Corning Glass Works v. Lucas, 59 App. D. C. 168, 37 F.(2d) 798, 68 A. L. R. 736, certiorari denied 281 U. S. 742, 50 S. Ct. 348, 74 L. Ed. 1155. We think that the principles laid down in these cases, of which we ap…
• Nash-Breyer Motor Co. v. Burnet, 283 U.S. 483 (U.S. 1931)
  …n and the conflict of the decision below with one of the Court of Appeals for the First Circuit where, however, the point was neither discussed, Simmons Co. v. Commissioner, 33 F. (2d) 75, nor raised in the petition for certiorari, which was denied. 280 U. S. 588.2 Petitioner contends that under (d) the parties may stipulate for review in any circuit court of appeals. In view of the rule of the statutes that venue of the federal courts generally turns upon the geographical location of the parties and is nev…