WINCHESTER MFG. CO.

v.

UNITED STATES

Citator

Cited By

• Kennemer v. Commissioner of Internal Revenue, 96 F.2d 177 (5th Cir. 1938)
  …the business, coupled with the actual distribution of the cash to the stockholders. Hellmich v. Hellman, 276 U.S. 233, 48 S.Ct. 244, 72 L.Ed. 544, 56 A.L.R. 379; Canal-Commercial T. & S. Bank v. Commissioner, 5 Cir., 63 F. 2d 619, certiorari denied 290 U.S. 628, 54 S.Ct. 47, 48, 78 L.Ed. 547; Gossett v. Commissioner, 4 Cir., 59 F. 2d 365, rehearing denied, 4 Cir., 60 F. 2d 484; Tootle v. Commissioner, 8 Cir., 58 F. 2d 576; Holmby Corporation v. Commissioner, 9 Cir., 83 F. 2d 548, rehearing denied June 8, 1…
• Texas-Empire Pipe Line Co. v. Commissioner of Internal Revenue, 127 F.2d 220 (10th Cir. 1942)
  …th, 308 U.S. 473, 476, 477, 60 S.Ct. 355, 84 L.Ed. 406; Bur-net v. Commonwealth Improvement Co., 287 U.S. 415, 419, 420, 53 S.Ct. 198, 77 L.Ed. 399. Canal-Commercial Trust & Savings Bank v. Commissioner, 5 Cir., 63 F. 2d 619, 620, certiorari denied 290 U.S. 628, 54 S.Ct. 47, 78 L.Ed. 547;. Holmby Corporation v. Commissioner, 9 Cir.,, 83 F. 2d 548, 549, 550; Cf. Tate v. Commissioner, 8 Cir., 97 F. 2d 658, 660. Sumpter Valley Ry. Co. v. Commissioner, 10 B.T.A. 1825, 1327. United States v. Illinois Central…