DENVER & SALT LAKE R. CO.
v.
BOARD OF COUNTY COMMISSIONERS OF ROUTT COUNTY; AND SAME V. BOARD OF COUNTY COMMISSIONERS OF MOFFAT COUNTY

U.S. | 1931-03-09
Nos. 567; No. 568
283 U.S. 826 Supreme Court of the United States (1931) Positive Treatment
Cited by 2 cases

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  • …as allowed to make the deduction, while in the first two, because of the special facts, a deduction was disallowed. In Field & Start, Inc., v. Commissioner of Internal Revenue, 17 B. T. A. 1206, affirmed (C. C. A.) 44 F.(2d) 1014, certiorari denied 283 U. S. 826, 51 S. Ct. 351, 75 L. Ed. 1440, a deduction for compensation for services rendered by the managers of a corporation was rejected because the claims had not become sufficiently certain to justify the allowance. It is true that in that case there were…
  • Grant v. United States, 192 F.2d 482 (4th Cir. 1951)
    …Lac Band of Chippewa Indians, 229 U.S. 498, 33 S.Ct. 811, 57 L.Ed. 1299; United States v. Durrance, 5 Cir., 101 F. 2d 109; Hempstead Warehouse Corp. v. United States, Ct.Cl., 98 F.Supp. 572; Randall v. United States, 71 Ct.Cl. 152, certiorari denied 283 U.S. 826, 51 S.Ct. 349, 75 L.Ed. 1440; Stanton v. United States, 68 Ct.Cl. 379; Creech v. United States, 60 F. Supp. 885, 102 Ct.Cl. 301, certiorari denied 325 U.S. 870, 65 S.Ct. 1409, 89 L.Ed. 1989; Gregory v. United States, 57 F.Supp. 962, 102 Ct.Cl. 642,…

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