MEMPHIS UNION STATION CO. ET AL.

v.

HARTMAN, JUDGE

Citator

Cited By

• Putnam v. United States, 149 F.2d 721 (1st Cir. 1945)
  …turer & Stores Corp., 5 Cir., 125 F. 2d 239, certiorari denied 316 U.S. 679, 62 S.Ct. 1106, 80 L.Ed. 1753; Amelia H. Cohen Trust v. Commissioner, 3 Cir., 121 F. 2d 689; Commissioner v. S. A. Woods Machine Co., 1 Cir., 57 F. 2d 635. certiorari denied 287 U.S. 613, 53 S. Ct. 15, 77 L.Ed. 532. Commissioner v. Sansome, 2 Cir., 60 F. 2d 931, certiorari denied 287 U.S. 667, 53 S.Ct. 291, 77 L.Ed. 575; United States v. Kauftmann, 9 Cir., 62 F. 2d 1045 ; Murchison’s Estate v. Commissioner, 5 Cir., 76 F. 2d 641; Fa…
• Commissioner of Internal Revenue v. Rollins Burdick Hunter Co., 174 F.2d 698 (7th Cir. 1949)
  …nk this is an erroneous interpretation of the regulation. When the Commissioner amended the Regulation in 1934, he followed closely the language of the opinion in Commissioner v. Woods Mach. Co., 1 Cir., 57 F. [*700] 2d 635, 636, certiorari denied. 287 U.S. 613, 53 S.Ct. 15, 77 L.Ed. 532. There, in an accounting for loss of profits resulting from patent infringement, it was determined that the infringing company owed the taxpayer a certain sum of money. This obligation was paid by delivering to the taxpaye…
• Gen. Elec. Co. v. The United States, 299 F.2d 942 (Ct. Cl. 1962)
  …se or sale of its own stock. See e. g. Treasury Regulation 77, Art. 66. But, as the result of the decision of the Court of Appeals for the First Circuit in Commissioner of Internal Revenue v. S. A. Woods Machine Co., 57 F. 2d 635, 636, cert. denied, 287 U.S. 613, 53 S.Ct. 15, 77 L.Ed. 532, the regulations were amended on May 2, 1934. T.D. 4430 [XIII-1 C.B. 36], These regulations, as amended, were continued in force as section 29.22(a)-15 of Treasury Regulation 111, applicable for all years involved in this…