DICKEY ET AL., EXECUTORS,

v.

BURNET, COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By

• First Mechanics Bank of Trenton v. Commissioner of Internal Revenue, 91 F.2d 275 (3d Cir. 1937)
  …were taxable as partners and were taxable upon the income received by the joint venture whether or not such income was distributed. Walter S. Dickey v. Com’r, 14 B.T.A. 1295, 1306, affirmed Dickey v. Burnet (C.C.A.) 56 F.(2d) 917, certiorari denied 287 U.S. 606, 53 S.Ct. 10, 77 L.Ed. 527; D. H. Byrd v. Com’r, 32 B.T.A. 568, 571; Wild v. Commissioner (C.C.A.) 62 F.(2d) 777, 778; Reynolds v. McMurray (C.C.A.) 60 F.(2d) 843; Helvering v. Armstrong (C.C.A.) 69 F.(2d) 370. Notwithstanding the decisions establis…
• Heinz v. Commissioner of Internal Revenue, 70 F.2d 461 (5th Cir. 1934)
  …he year 1928, the amount thereof was properly included in his gross income for that year, though that amount was not definitely ascertained until after the expiration of that year. Dickey v. Commissioner (C. C. A.) 56 F.(2d) 917, certiorari denied, 287 U. S. 606, 53 S. Ct. 10, 77 L. Ed. 527. It was not open to the petitioner or his agent, the syndicate or its manager, to avoid the inclusion in his gross income for 1928 of his share of the syndicate’s undistributed profits by postponing beyond the end of th…
• Commissioner of Internal Revenue v. Goldberger's Estate, 213 F.2d 78 (3d Cir. 1954)
  …26 U.S. 730, 66 S.Ct. 38, 90 L.Ed. 434; Byrd, 1935, 32 B.T.A. 568; Bartlett, 1933, 28 B.T.A. 285, affirmed 4 Cir., 1934, 71 F. 2d 601; Steffey, 1931, 23 B.T.A. 913; Dickey, 1929, 14 B.T.A. 1295, affirmed 8 Cir., 56 F. 2d 917, certiorari denied 1932, 287 U.S. 606, 53 S.Ct. 10, 77 L.Ed. 527; West, 1928, 12 B.T.A. 725; Faesy, 1925, 1 B.T.A. 350 Truempy, 1925, 1 B.T.A. 349. . “§ 42. Period in Which Items of Gross Income Included. “ * * * In the case of the death of a taxpayer there shall be included in comput…