ROSENBERG

v.

UNITED STATES

Citator

Cited By

• Jenkins v. Bitgood, 101 F.2d 17 (2d Cir. 1939)
  …have been interpreted as additional capital investments by stockholders and directors who have come to t the aid of their financially involved corporations. See In re Park’s Estate, Park v. Commissioner, 2 Cir., 58 F. 2d 965, 966, certiorari denied 287 U.S. 645, 53 S.Ct. 91, 77 L.Ed. 558; Pennsylvania Indemnity Co. v. Commissioner, 3 Cir., 77 F. 2d 92, certiorari denied 296 U.S. 588, 56 S.Ct. 99, 80 L.Ed. 416; Menihan v. Commissioner, 2 Cir., 79 F. 2d 304, 306, certiorari denied 296 U.S. 651, 56 S.Ct. 368,…
• Sam P. Wallingford Grain Corp. v. Commissioner of Internal Revenue, 74 F.2d 453 (10th Cir. 1934)
  …8 F.(2d) 748 (expenditures of stockholder advertising real estate of his corporation); Stephenson v. Commissioner (C. C. A. 8) 43 F.(2d) 348; In re Park’s Estate (C. C. A. 2) 58 F.(2d) 965, certiorari denied Park v. Commissioner of Internal Revenue, 287 U. S. 645, 53 S. Ct. 91, 77 L. Ed. 558 (contributions by officer of bank to purchase questioned assets from a bank). The decision of the Board of Tax Appeals is affirmed. The statute applicable to the case at bar carries this identical language. Revenue Act…
• Milton Bradley Co. v. United States, 146 F.2d 541 (1st Cir. 1944)
  …mmissioner of Internal Revenue, 2 Cir., 1933, 66 F. 2d 425 certiorari denied 1933, 290 U.S. 699, 54 S.Ct. 209, 78 L.Ed. 601; In re Park’s Estate, 2 Cir., 1932, 58 F. 2d 965, certiorari denied, 1932, Park’s Estate v. Commissioner of Internal Revenue, 287 U.S. 645, 53 S.Ct. 91, 77 L.Ed. 558. The taxes in question here were collected under color of right. The timely filing of a claim for refund is a condition precedent to the recovery of such taxes, and unless that claim is timely filed the statute in effect…