KOGEN

v.

ILLINOIS EX REL. HARDING

Citator

Cited By

• Stewart v. United States, 247 F.2d 42 (D.C. Cir. 1957)
  …ited States, 10 Cir., 1940, 110 F. 2d 817, 129 A.L.R. 563; Borgia v. United States, 9 Cir., 78 F. 2d 550, certiorari denied, 1935, 296 U.S. 615, 56 S.Ct. 135, 80 L.Ed. 436; DeBonis v. United States, 6 Cir., 1931, 54 F. 2d 3, certiorari denied, 1932, 285 U.S. 558, 52 S.Ct. 458, 76 L.Ed. 946; People v. Stafford, 1930, 108 Cal.App. 26, 290 P. 920; People v. Black, 1925, 317 Ill. 603, 148 N.E. 281. Whether there has been error because the prosecutor assumed the role of a witness is based upon whether he has in…
• Lengsfield v. Commissioner OF Internal Revenue, 241 F.2d 508 (5th Cir. 1957)
  …t there be a formal dividend declaration, or that all stockholders share in dividend distributions. Paramount-Richard Theatres v. Commissioner, supra; Regensburg v. Commissioner, supra; Phelps v. Commissioner, 7 Cir., 54 F. 2d 289, certiorari denied 285 U.S. 558, 52 S.Ct. 458, 76 L.Ed. 946; Fitch v. Helvering, 8 Cir., 70 F. 2d 583; Chattanooga Sav. Bank v. Brewer, 6 Cir., 17 F. 2d 79; Christopher v. Burnet, 60 App.D.C. 365, 55 F. 2d 527; Lincoln Nat. Bank v. Burnet, 61 App.D.C. 354, 63 F. 2d 131. In the la…
• S. A. MacQueen Co. v. Commissioner of Internal Revenue, 67 F.2d 857 (3d Cir. 1933)
  …Such anticipatory arrangements and contracts, intended to circumvent the taxing statutes, are not looked upon with favor. Lucas v. Earl, 281 U. S. 111, 50 S. Ct. 241, 74 L. Ed. 731; Phelps v. Commissioner (C. C. A.) 54 F.(2d) 289, certiorari denied 285 U. S. 558, 52 S. Ct. 458, 76 L. Ed. 946. We conclude that the profit, representing the difference between the price of the real estate upon its purchase by the corporation and the price paid by Hatfield, should be taxed fy> the petitioner at corporate rates…