UNITED STATES EX REL. DERENCZ

v.

MARTIN, WARDEN; AND DERENCZ V. UNITED STATES

Citator

Cited By

• Brown v. Felsen, 442 U.S. 127 (U.S. 1979)
  …, 160 So. 149, 151 (La. App. 1935); Rice v. Guider, 275 Mich. 14, 18, 265 N. W. 777, 778 (1936); Ehnes v. Generazzo, 19 N. J. Misc. 393, 396, 20 A. 2d 513, 515 (Com. Pl. 1941); Scott v. Corn, 19 S. W. 2d 412, 415 (Tex. Civ. App. 1929), cert. denied, 281 U. S. 736 (1930); Annot., 170 A. L. R. 368 (1947). But see Gehlen v. Patterson, 83 N. H. 328, 331, 141 A. 914, 916 (1928). See S. Rep. No. 91-1173, pp. 2-3 (1970); H. R. Rep. No. 91-1502, p. 1 (1970). A statement by Professor Lawrence King, prepared for the…
• Thor Power Tool Co. v. Commissioner OF Internal Revenue, 563 F.2d 861 (7th Cir. 1977)
  …hed as a matter of conservative accounting are authorized by the Revenue Acts. . . . Many reserves set up by prudent business men are not allowable as deductions.” See also American Can Co. v. Bowers, 35 F. 2d 832, 835 (2d Cir. 1929), cert. denied, 281 U.S. 736, 50 S.Ct. 249, 74 L.Ed. 1151 (1930). See generally United States v. American Can Co., 280 U.S. 412, 419, 50 S.Ct. 177, 74 L.Ed. 518 (1930); Lucas v. American Code Co., 280 U.S. 445, 452, 50 S.Ct. 202, 74 L.Ed. 538 (1930). In exercising his broad dis…