AMERICAN VISCOSE CORP.

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By

• United States Potash Co. v. McNUTT, 70 F.2d 126 (10th Cir. 1934)
  …amer (C. C. A. 10) 57 F.(2d) 698; Buchhalter v. Rude (C. C. A. 10) 54 F.(2d) 834 (modified as to costs, 286 U. S. 451, 52 S. Ct. 605, 76 L. Ed. 1221); Midland Savings & Loan Co. v. Tradesmen’s Nat. Bank (C. C. A. 10) 57 F.(2d) 686, certiorari denied 287 U. S. 615, 53 S. Ct. 17, 77 L. Ed. 534; Henderson Tire & Rubber Co. v. Gregory et al. (C. C. A.) 16 F.(2d) 589, 593, 49 A. L. R. 1503; Bierce v. Hutchins, 205 U. S. 340, 27 S. Ct. 524, 51 L. Ed. 828; Barnsdall v. Waltemeyer (C. C. A. 8) 142 F. 415, 420; Doyle…
• Holley v. United States, 124 F.2d 909 (6th Cir. 1942)
  …trued here 'is persuasive.. Moreover, it follows. [*911] the settled law upon this point. Helvering v. Stockholms Enskilda Bank, 293 U.S. 84, 55 S.Ct. 50, 79 L.Ed. 211; American Viscose Corp. v. Commissioner, 3 Cir., 56 F. 2d 1033, certiorari denied 287 U.S. 615, 53 S.Ct. 17, 77 L.Ed. 534; Baltimore & Ohio R. Co. v. Commissioner, 4 Cir., 78 F. 2d 460; United States Trust Co. of New York v. Anderson, 2 Cir., 65 F. 2d 575, 89 A.L.R. 994. As stated in the American Viscose Corp. case, Congress established the e…
• Stewart v. Commissioner OF Internal Revenue, 714 F.2d 977 (9th Cir. 1983)
  …curred by a governmental body pursuant to what is referred to as its “borrowing power.” For example, the Court of Appeals for the Third Circuit applied this principle in American Viscose Corp. v. Commissioner, 56 F. 2d 1033 (3rd Cir.), cert. denied, 287 U.S. 615, 53 S.Ct. 17, 77 L.Ed. 534 (1932), holding that interest paid by the United States on taxes illegally collected from the taxpayer was not exempt from taxation under § 213(b)(4)(C) of the Revenue Act of 1926, a companion provision to the predecessor…