COLUMBIA CASUALTY CO.

v.

TIPMA

Citator

Cited By

• Hamm v. Commissioner OF Internal Revenue, 325 F.2d 934 (8th Cir. 1963)
  …ed States, 302 F. 2d 790, 795 (2 Cir. 1962) ; Webster Investors, Inc. v. Commissioner, 291 F. 2d 192, 194 (2 Cir. 1962); Commissioner v. Thompson, 222 F. 2d 893, 895 (3 Cir. 1955); Gloyd v. Commissioner, 63 F. 2d 649, 652 (8 Cir. 1933), cert. denied 290 U.S. 633, 54 S.Ct. 52, 78 L.Ed. 551; Mertens, Law of Federal Income Taxation, Volume 10, § 59.03 (1963 cumulative supplement). Such is the situation here. The valuation of closely held stock is basically a question of judgment rather than of mathematics. We…
• Feltex Corp. v. Dutchess Hat Works, 71 F.2d 322 (C.C.P.A. 1934)
  …tariff tax, the statute so construed becomes an illegal delegation of legislative power to executive officers in violation of the Constitution.” In United States v. Sears, Roebuck & Co., 20 C. C. P. A. (Customs) 295., T. D. 48086, certiorari denied 290 U. S. 633, 54 S. Ct. 51, 78 L. Ed. ■ — ■, the constitutionality and construction of section 336, supra, was considered. This decision was rendered by us subsequent to the decision of the lower court in the case at bar. We there held that said section was cons…
• Helvering v. Ward (and four other cases), 79 F.2d 381 (8th Cir. 1935)
  …ng v. Kendrick Coal & Dock Co., 72 F. (2d) 330, 334 (C. C. A. 8); Emerald Oil Co. v. Commissioner of Internal Revenue, 72 F.(2d) 681, 683 (C. C. A. 10); Gloyd v. Commissioner of Internal Revenue, 63 F.(2d) 649, 650 (C. C. A. 8), certiorari denied 290 U. S. 633, 54 S. Ct. 52, 78 L. Ed. 551; Reiling v. Burnet, 47 F.(2d) 859, 860 (C. C. A. 8); Williams v. Commissioner of Internal Revenue, 44 F.(2d) 467, 470 (C. C. A. 8); Franciscus Realty Co. v. Commissioner of Internal Revenue, 39 F.(2d) 583, 584 (C. C.…