DRY DOCK, EAST BROADWAY & BATTERY R. CO.

v.

CITY OF NEW YORK

Citator

Cited By

• Buck v. Helvering, 73 F.2d 760 (9th Cir. 1934)
  …ate. The Board of Tax Appeals properly disallowed this deduction. As stated by District Judge Johnson, speaking for the majority of the Circuit Court of Appeals of the Eighth Circuit, in Jacobs v. Commissioner, 34 F.(2d) 233, 235 (certiorari denied, 280 U. S. 603, 50 S. Ct. 85, 74 L. Ed. 647), as follows: “Tax laws deal with .actual ilies, and the rules prescribed by Congress are intended to produce practical results, when applied by unteehnieal men. We think actuality was the thought foremost in the mind o…
• Propstra v. United States, 680 F.2d 1248 (9th Cir. 1982)
  …t dealt with charitable bequests, which are deductible from the gross estate pursuant to a statutory section different from that authorizing deductions for claims against the estate. See Jacobs v. Commissioner, 34 F. 2d 233 (8th Cir.), cert. denied, 280 U.S. 603, 50 S.Ct. 85, 74 L.Ed. 647 (1929). This technical distinction, although accurate, fails to explain why deductions for claims against the estate should be computed differently from charitable bequests. The Eighth Circuit, relying on this distinction…
• Frank Sullivan Co. v. Midwest Sheet Metal Works, 335 F.2d 33 (8th Cir. 1964)
  …deals with the agent. Hill v. James, 148 Minn. 261, 265-266, 181 N.W. 577, 579 (1921); Sauber v. Northland Ins. Co., 251 Minn. 237, 245, 87 N.W. 2d 591, 598 (1958); Coursey v. Firestone Tire & Rubber Co., 33 F. 2d 49, 52 (8 Cir. 1929), cert. denied 280 U.S. 603, 50 S.Ct. 85, 74 L.Ed. 648. Unless the evidence is conclusive, apparent authority is an issue of fact for the jury. Schoenbom v. State Bank of Richmond, 159 Minn. 205, 198 N.W. 801 (1924). The burden of proof is on the one asserting the agency. Dis…