DELAWARE & HUDSON CO.

v.

DUNNIGAN

Citator

Cited By

• Mayer Tank MFG. Co., Inc. v. Commissioner of Internal Revenue, 126 F.2d 588 (2d Cir. 1942)
  …within the taxable year, as a deduction.” 26 U.S.C.A. Int.Rev. Acts, page 828. What degree, we need not now decide. Cf. Paul, Studies in Federal Taxation (1937) 234, 238, 247, 260; Stranahan v. Commissioner, 6 Cir., 42 F. 2d 729, certiorari denied 283 U.S. 822, 51 S.Ct. 346, 75 L.Ed. 1437; Clark v. Commissioner, 3 Cir., 85 F. 2d 622. Curry v. Commissioner, 2 Cir., 117 F. 2d 307, 309, 310; Moore v. Commissioner, 2 Cir., 101 F. 2d 704, 706; Herskovits v. Commissioner, 2 Cir., 110 F. 2d 272, 273; Rosenthal…
• United States v. Beckman, 104 F.2d 260 (3d Cir. 1939)
  …. It contemplates the discretionary allowance of a deduction. But the controlling language of the 1928 Act, above cited, comprehends only the discretionary allowance of a charge-off, Stranahan v. Commissioner, 6 Cir., 42 F. 2d 729, certiorari denied 283 U.S. 822, 51 S.Ct. 346, 75 L.Ed. 1437; Commissioner v. Liberty Bank & Trust Co., above cited. The narrow instance of this case is no place for an elaborate philosophical or legal discussion of the process of decision, whether that process be judicial, admin…
• Clark v. Commissioner of Internal Revenue, 85 F.2d 622 (3d Cir. 1936)
  …, is entitled to great consideration. A court, sitting in an appellate capacity, should not reverse the decision of the board unless it is not supported by the evidence in the case. Stranahan v. Commissioner (C.C.A.) 42 F.(2d) 729, certiorari denied 283 U.S. 822, 51 S.Ct. 346, 75 L.Ed. 1437; Olympia Harbor Lumber Company v. Commissioner (C.C.A.) 79 F.(2d) 394. However, taxation is a very practical thing. A taxpayer is expected to be reasonable and honest, but the taxing act does not require him to be an in…