CLAWANS

v.

WHITEFORD ET AL.

Citator

Cited By

• United States Potash Co. v. McNUTT, 70 F.2d 126 (10th Cir. 1934)
  …urther moneys to the project. When such moneys were in fact later advanced, the promise to pay for services then attached, and the element of mutuality was supplied. General Paint Corporation v. Kramer (C. C. A. 10) 57 F.(2d) 698, certiorari denied 287 U. S. 605, 53 S. Ct. 10, 77 L. Ed. 526; Scott v. J. F. Duthie & Co., 125 Wash. 470, 216 P. 853, 28 A. L. R. 328; Sheffield Furnace Co. v. Hull Coal & Coke Co., 101 Ala. 446, 14 So. 672; McKenzie v. Stewart, 196 Ala. 241, 72 So. 109; Johnson v. Homestead-Iro…
• S. Rossin & Sons, Inc. v. Commissioner of Internal Revenue, 113 F.2d 652 (2d Cir. 1940)
  …bts when the necessity ,for the reserve ceases to exist and it becomes available for use in the taxpayer’s business. The rule was well stated in Peabody Coal Co. v. Commissioner, 18 B.T.A. 1081, 1091 (affirmed, 7 Cir., 55 F. 2d 7, certiorari denied, 287 U.S. 605, 53 S.Ct. 9, 77 L.Ed. 526): “If they are reserves the net additions to which are allowable as deductions from income, then the unexpended balances became income to the petitioner in the year in which the reason for which they were created ceased to…
• LEE v. Jenkins Bros., 268 F.2d 357 (2d Cir. 1959)
  …d.App. 109, 32 N.E. 802. . Compare: Baltimore & O. R. Co. v. Foar, 7 Cir., 1936, 84 F. 2d 67; Fletcher v. Agar Mfg. Corp., D.C.W.D.Mo.1942, 45 F.Supp. 650; General Paint Corp. v. Kramer, 10 Cir., 1932, 57 F. 2d 698, 703 (Dictum), certiorari denied, 287 U.S. 605, 53 S.Ct. 10, 77 L.Ed. 526; see Abbott v. Arkansas Utilities Co., 8 Cir., 1948, 165 F. 2d 339; Riefkin v. E. I. [*369] Du Pont de Nemours & Co., 1923, 53 App.D.C. 311, 290 F. 286; Carnig v. Carr, 1897, 167 Mass. 544, 46 N.E. 117; Elwell v. State Mut…

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