MARTIN

v.

UNITED STATES

Citator

Cited By

• ORR v. United States, 343 F.2d 553 (5th Cir. 1965)
  …4. But here the later Congress reenacted the words of the earlier Congress; the legislative history in the later Congress is a gloss on the statute. Cf. Fire Companies Bldg. Corp. v. Commissioner, 2 Cir. 1930, 54 F. 2d 448 (L. Hand, J.), cert. den’d 286 U.S. 546, 52 S.Ct. 498, 76 L.Ed. 1283. It is entirely possible, as the taxpayer suggests, that Congress and its Committees were not thinking of depreciation when they used the word “payment”. The absence of any evidence as to whether Congress focused bn thi…
• Associated Tel. & Tel. Co. v. United States, 306 F.2d 824 (2d Cir. 1962)
  …F.(2d) 837, 842 (C.C.A.2)] ; but its interpretation as such is immaterial. It is as likely to be wrong as anyone else, and in the end the courts must decide.” Fire Companies Bldg. Corp. v. Commissioner, 54 F. 2d 488, 489 (2 Cir. 1931), cert. denied, 286 U.S. 546, 52 S.Ct. 498, 76 L.Ed. 1283 (1932). See also Penn Mutual Life Ins. Co. v. Lederer, 252 U.S. 523, 538, 40 S.Ct. 397, 64 L.Ed. 698 (1920). The parties also seek to support their respective positions by discussion of related and analogous provisions…
• Pa. Indem. Co. v. MacLAUGHLIN, 78 F.2d 957 (3d Cir. 1935)
  …on has been authoritatively settled against the taxpayer and in favor of the government, under the Revenue Act of 1926, § 240 (a), 26 USCA § 993 (a). Fire Companies Building Corporation v. Commissioner, 54 F.(2d) 488 (C. C. A. 2), certiorari denied, 286 U. S. 546, 52 S. Ct. 498, 76 L. Ed. 1283; Cincinnati Underwriters Agency Company v. Commissioner, 63 F.(2d) 309 (C. C. A. 6), certiorari denied 289 U. S. 754, 53 S. Ct. 786, 77 L. Ed. 1499. Notwithstanding the fact that one of the objections under the act of…