LUCAS, COMMISSIONER OF INTERNAL REVENUE,

v.

NIAGARA FALLS BREWING CO. ET AL.

Citator

Cited By

• Oxford Paper Co. v. The Nidarholm, 282 U.S. 681 (U.S. 1931)
  …. Judgment for the libellant, petitioner here, in the District Court, 26 F. (2d) 92, was reversed by the Court of Appeals for the First Circuit, which divided the loss. 34 F. (2d) 442; rehearing denied, 36 F. (2d) 227. This Court granted certiorari, 281 U. S. 712, on a petition which relied in part on an alleged conflict of the decision below with that of the Court of Appeals for the Second Circuit, in Olsen v. United States Shipping Co., 213 Fed. 18. The District Court found the facts as follows. The Nidar…
• Phipps v. Bowers (S.D.N.Y. 1930)
  …pt federal securities may not be deducted from income is unconstitutional. These cases are National Life Insurance Company v. United States, 277 U. S. 508, 48 S. Ct. 591, 72 L. Ed. 968;. Nauts v. Slayton (C. C. A.) 36 F.(2d) 145, certiorari granted 281 U. S. 712, 50 S. Ct. 350, 74 L. Ed. 1133. The National Life Insurance Company Case involved the method of measuring and taxing the income of life insurance companies. The method applied to them differed from that method applied to other corporations. To quot…