GILL

v.

BENJAMIN FRANKLIN REALTY & HOLDING CO. ET AL.

Citator

Cited By

• Balkan Nat. Ins. Co. v. Commissioner of Internal Revenue, 101 F.2d 75 (2d Cir. 1939)
  …ied to property seized by the Alien [*78] Property Custodian except as specifically stated in the Settlement of War Claims Act of 1928, 45 Stat. 276, § 18, 50 U.S.C.A. Appendix, § 24. Compare Kahle v. Commissioner, 8 Cir., 43 F. 2d 61, cert. denied, 282 U.S. 892, 51 S.Ct. 106, 75 L.Ed. 786, with respect to the Act of March 4, 1923, 42 Stat. 1516, § 2, 50 U.S.C.A. Appendix, § 24 note. But the tax in suit involved income accruing before the petitioner’s property was seized. During 1918 the petitioner still ow…
• Smith v. Dravo Corp., 208 F.2d 388 (7th Cir. 1953)
  …e as under all circumstances may be proper. Ridings v. Johnson, 128 U.S. 212, [*392] 9 S.Ct. 72, 32 L.Ed. 401; U. S. v. Rio Grande Dam & Irrigation Co., 184 U.S. 416, 22 S.Ct. 428, 46 L.Ed. 619; Weeks v. Pratt, 5 Cir., 43 F. 2d 53, certiorari denied 282 U.S. 892, 51 S.Ct. 106, 75 L.Ed. 786; Potter v. Beal, 1 Cir., 50 F. 860. In Shore v. United States, 7 Cir., 282 F. 857 this court said at 860: “There is no question but that this court, on an appeal from a decree in an equity suit, may consider the evidence,…
• Chemische Fabrik von Heyden Aktiengesellschaft v. Tait (D. Md. 1932)
  …of 1928 was enacted the taxing acts imposing profits taxes had been repealed and unless the amendment is applied retroactively, the reference therein to such taxes is meaningless.” Kahle v. Commissioner, 43 F.(2d) 61 (C. C. A. 8), certiorari denied 282 U. S. 892, 51 S. Ct. 106, 75 L. Ed. 786, and Ferguson v. Forstmann, 25 F.(2d) 47 (C. C. A. 3), also upheld income taxation under similar though not identical situations. In the Kahle Case, as in the instant case, the return on which the tax was based was made…