LEHIGH & HUDSON RIVER RY. CO.

v.

LUCAS, COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By

• S. S. Silberblatt, Inc. v. United States, 353 F.2d 545 (5th Cir. 1965)
  …Empresa, S.A. v. Pickard 320 F. 2d 829 (5th Cir. 3963); Burton Swartz Land Corp. v. Commissioner of Internal Revenue, 198 F. 2d 558 (5th Cir. 1952) ; Lehigh & H. R. Ry. v. Commissioner of Internal Revenue, 36 F. 2d 719 (2d Cir. 1929), cert. denied, 281 U.S. 748, 50 S.Ct. 353, 74 L.Ed. 1160 (1930); Phillips v. Herndon, 78 Tex. 378, 14 S.W. 857 (Tex.1890); Carey v. Ellis, 46 S.W. 2d 1012 (Tex.Civ.App.—San Antonio 1932); Johnson v. Cox, 270 S.W. 892 (Tex.Civ.App.—Waco 1925). See 40 Am.Jur. Payment Sec. 110, p…
• Hardware Mut. Cas. Co. v. Wendlinger, 146 F.2d 984 (4th Cir. 1944)
  …Paine v. Finkler Motor Car Co, 220 Wis. 9, 264 N.W. 477; Johnston v. New Amsterdam Casualty Co, 200 N.C. 763, 158 S. E. 473; Indemnity Ins. Co. v. Davis, 150 Va. 778, 143 S.E. 328; Royal Indemnity Co. v. Morris, 9 Cir, 37 F. 2d 90, certiorari denied 281 U.S. 748, 50 S.Ct. 353, 74 L.Ed. 1160; Ohio Casualty Ins. Co. v. Plummer, 5 Cir, 13 F.Supp. 169. And this principle of construction has been applied to these garage liability policies. Lavine v. Indemnity Ins. Co. 260 N.Y. 399, 407, 183 N.E. 897; Newton v. E…
• Helvering v. Gulf (D.D.C. 1934)
  …ewster v. Gage, 280 U. S. 327, 337, 50 S. Ct. 115', 74 L. Ed. 457. The Circuit Court of Appeals for the Second Circuit upheld the regulations in question in Lehigh & Hudson River Ry. Co. v. Lucas, Commissioner, 33 E.(2d) 719, 730, certiorari denied 281 U. S. 748, 50 S. Ct. 353, 74 L. Ed. 1160. In that case, which involved similar circumstances, the court said: “Such a transaction is equivalent for lax purposes to a sale of the supplies at the agreed price. The act of 1918 (401 Stst. 1057) did not, indeed,…