SOUTHERN TRANSPORTATION CO. ET AL.

v.

INTERSTATE COMMERCE COMMISSION

Citator

Cited By

• Helvering v. ST. Louis Sw. RY. Co., 66 F.2d 633 (8th Cir. 1933)
  …C. A. 6); J. N. Pharr & Sons v. Commissioner, 56 F.(2d) 832 (C. C. A. 5); Commissioner v. Southeastern Express Co., 56 F.(2d) 600 (C. C. A. 5); Bauer Bros. Co. v. Commissioner, 46 F.(2d) 874 (C. C. A. 6), certiorari denied Bauer Bros. Co. v. Burnet, 283 U. S. 850, 51 S. Ct. 560, 75 L. Ed. 1458; Price Iron & Steel Co. v. Burnet, 60 App. D. C. 3, 45 F.(2d) 921; Ewing-Thomas Converting Co. . McCaughn, 43 F.(2d) 503 (C. C. A. 3), certiorari denied 282 U. S. 897, 51 S. Ct. 181, 75 L. Ed. 790; Vang v. Lewellyn, 35…
• Fourth Ave. Amusement Co. v. Glenn, 201 F.2d 600 (6th Cir. 1953)
  …ed bonus liability. Security Flour Mills Co. v. Commissioner, supra, 321 U.S. at page 284, 64 S.Ct. 596, 88 L.Ed. 725. A somewhat similar question was before this Court in Bauer Bros. Company v. Commissioner, 6 Cir., 46 F. 2d 874, certiorari denied 283 U.S. 850, 51 S.Ct. 560, 75 L.Ed. 1458, where the Court held that although the taxpayer had decided before the end of 1918 that bonuses would be paid to certain employees, together with the amount to be paid to each employee, and the employee had been informe…
• Desco Corp. v. United States (D. Del. 1932)
  …crue within a given taxable year unless all of the events which fix the amount and determine the liability of the taxpayer to pay occur within that year. Bauer Bros. Co. v. Commissioner of Internal Revenue (C. C. A.) 46 F.(2d) 874, certiorari denied 283 U. S. 850, 51 S. Ct. 560, 75 L. Ed. 1458. If the plaintiff did not incur any liability for the payment of the additional compensation during 1920, the action of the Commissioner of Internal Revenue in disallowing the expense was proper. There is no evidence…