LAIRD ET AL.

v.

TULLY ET AL.

Citator

Cited By

• Brady v. HAM, 45 F.2d 454 (1st Cir. 1930)
  …neficial interest. In Hill v. Commissioner (C. C. A.) 38 F.(2d) 165, 168, and in Pope v. Commissioner (C. C. A.) 39 F.(2d) 420, 424, I unsuccessfully urged, as controlling, the same principle on my brethren, and wrote dissents. The Supreme Court, in 281 U. S. 761, 50 S. Ct. 460, 74 L. Ed. 1170, denied certiorari in the Hill Case. If and in so far (if at all) as such refusal to review may be held to warrant an inference of approval of the majority views in that case, my dissent is held wrong. But, in the abse…
• Ayrton Metal Co., Inc. v. Commissioner OF Internal Revenue, 299 F.2d 741 (2d Cir. 1962)
  …Burnet v. Logan, 1931, 283 U.S. 404, 51 S.Ct. 550, 75 L.Ed. 1143; Williams v. McGowan, 2 Cir., 1945, 152 F. 2d 570, 572, 162 A.L.R. 1036; Helvering v. Smith, 2 Cir., 1937, 90 F. 2d 590; Hill v. Commissioner, 1 Cir., 1930, 38 F. 2d 165, cert. denied, 281 U.S. 761, 50 S.Ct. 460, 74 L.Ed. 1170; Estate of Raymond T. Marshall, 20 T.C. 979 (1953). As a matter of fact, how else could the value of Ayrton’s interest in the joint venture be sensibly computed ? The price of antimony had fallen, and it was uncertain wh…