ADAMS ET AL.

v.

OSAGE TRIBE OF INDIANS ET AL.

Citator

Cited By

• Meyer Feldman v. Wood, 335 F.2d 264 (9th Cir. 1964)
  …ed as productive of rental income. The unrecovered cost of the demolished building was to be treated as part of the cost of securing the lease and amortized over its term. See also: Young v. Commission (9 Cir. 1932) 59 F. 2d 691, cert. denied (1932) 287 U.S. 652, 53 S.Ct. 116, 77 L.Ed. 563. By the Regulation “purposes of the lease” has been superseded by “requirements of the lease.” Not only does this provide the desirable attribute of certainty, but in our judgment the line as drawn cannot be said to be u…
• Est. of Clara Nickoll v. Commissioner OF Internal Revenue, 282 F.2d 895 (7th Cir. 1960)
  …160 F. 2d 84, 87, 89; Smith Real Estate Co. v. Page, 1 Cir., 1933, 67 F. 2d 462, 463; Spinks Realty Co. v. Burnet, 1932, 61 App.D.C. 321, 62 F. 2d 860; Young v. Commissioner of Internal Revenue, 9 Cir., 1932, 59 F. 2d 691, 692-693, certiorari denied 287 U.S. 652, 53 S.Ct. 116, 77 L.Ed. 563; Anahma Realty Corporation v. Commissioner of Internal Revenue, 2 Cir., 1930, 42 F. 2d 128. 5 Mertens, Law of Federal Income Taxation (Rev.) § 28.22. Taxpayers have urged that under the terms of the lease agreement, they…
• Jason E. Pearl in Bankruptcy of Herman Goldberg v. Goldberg, 300 F.2d 610 (2d Cir. 1962)
  …the ‘proceeds and avails,’ so far as beneficiaries, other than the bankrupt, may have an interest in the policy.” 2 Cir., 29 F. 2d 158, 160. This case was followed shortly by In re Reiter, 2 Cir., 58 F. 2d 631, certiorari denied Hanrahan v. Reiter, 287 U.S. 652, 53 S.Ct. 116, 77 L.Ed. 563. Reiter, who at the time of bankruptcy was domiciled in Connecticut, had taken out twenty-three insurance policies on his life. In some his wife was designated beneficiary, in others the wife and other relatives were incl…