CONCORDIA LAND & TIMBER CO.

v.

WILLETTS WOOD PRODUCTS CO. ET AL.

Citator

Cited By

• Baltimore & O. R. Co. v. Commissioner of Internal Revenue, 78 F.2d 460 (4th Cir. 1935)
  …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 approve, also settle conclusively the fact that these expenditures were not losses. As was said in the Simmons Co. Case: “Commissions paid for market…
• United States v. Harding, 475 F.2d 480 (10th Cir. 1973)
  …ce this illegally obtained evidence. Other decisions have gone a long way, perhaps too far, in allowing the government to use evidence obtained by private individuals. Thus, in Cohen v. United States, 36 F. 2d 461, 462 (3rd Cir. 1929), cert. denied, 281 U.S. 742, 50 S.Ct. 348, 74 L.Ed. 1156 (1930), it was held that notwithstanding the existence of an illegal search and seizure, the testimony of a stranger entering the premises during the search at the invitation of the occupant was admissible. In United St…
• Tunnel R. R. of ST. Louis v. Commissioner of Internal Revenue, 61 F.2d 166 (8th Cir. 1932)
  …as used by him in his business, does not matter. Of course he must show an interest in the property and a present loss to him to make the statute apply.” In Belt R. Co. v. Commissioner, 59 App. D. C. 137, 36 F.(2d) 541, page 542, certiorari denied, 281 U. S. 742, 50 S. Ct. 348, 74 L. Ed. 1155, in which it was held that the lessee of terminal railway facilities without capital investment in the company was not entitled to a deduction for depreciation, the court said: “The deduction which appellant company he…