FIELD & START, INC.,

v.

BURNET, COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By

• Commissioner of Internal Revenue v. Brooklyn Radio Serv. Corp., 79 F.2d 833 (2d Cir. 1935)
  …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,…