IVEY ET AL.

v.

KEELING ET AL.

Citator

Cited By (21 total)

• McDONALD v. Commissioner of Internal Revenue, 323 U.S. 57 (U.S. 1944)
  …d in carrying on any trade or business.” H. Rep. No. 2333, 77th Cong., 2d Sess., p. 75; S. Rep. No. 1631, 77th Cong., 2d Sess., p. 88. Reed v. Commissioner, 13 B. T. A. 513, reversed on another ground, 34 F. 2d 263, reversed sub nom. Lucas v. Reed, 281 U. S. 699; Treas. Reg. 103, § 19.23 (a)-15; Treas. Reg. 103, §23 (o)-1; O. D. 864, 4 Cum. Bull. 211 (1921). In the interest of accuracy it is to be pointed out that petitioner was not a candidate for reelection; he was a candidate for election for the first…
• Ewart v. Commissioner of Internal Revenue, 98 F.2d 649 (3d Cir. 1938)
  …er or employee of the political subdivision. In our opinion there is no doubt that such is the law. Helvering v. Therrell, 303 U.S. 218, 58 S.Ct. 539, 82 L.Ed. 758; Metcalf & Eddy v. Mitchell, 269 U.S. 514, 46 S.Ct. 172, 70 L.Ed. 384; Lucas v. Reed, 281 U.S. 699, 50 S.Ct. 352, 74 L.Ed. 1125; Lucas v. Howard, 280 U.S. 526, 50 S.Ct. 87, 74 L.Ed. 593; Helvering v. Curren, 2 Cir., 90 F. 2d 621; Commissioner v. De Leuw, 7 Cir., 95 F. 2d 647. The Board of Tax Appeals determined that the petitioner was neither an…
• Lohman v. Commissioner of Internal Revenue, 133 F.2d 977 (8th Cir. 1943)
  …ot be, in view of the holding in Metcalf & Eddy v. Mitchell, 269 U.S. 514, 46 S.Ct. 172, 70 L.Ed. 384, and in later decisions of the Supreme Court and of other federal courts. Lucas v. Howard, 280 U. S. 526, 50 S.Ct. 87, 74 L.Ed. 593; Lucas v. Reed, 281 U.S. 699, 50 S.Ct. 352, 74 L.Ed. 1125; Blair v. Byers, 8 Cir., 35 F. 2d 326; Burnet v. Jones, 8 Cir., 50 F. 2d 14; Burnet v. McDonough, 8 Cir., 46 F. 2d 944; Pickett v. United States, 8 Cir., 100 F. 2d 909; Ewart v. Commissioner, 3 Cir., 98 F. 2d 649; McLoug…

Authorities Cited

• Valley Farms Co. of Yonkers v. Cnty. of Westchester, 261 U.S. 155 (U.S. 1923)
• Browning v. Hooper, 269 U.S. 396 (U.S. 1926)
• Hancock v. City of Muskogee, 250 U.S. 454 (U.S. 1919)