BOURNE

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By

• City of Texarkana v. Ark. La. Gas Co., 306 U.S. 188 (U.S. 1939)
  …ansas Louisiana Gas Co. v. Texarkana, 97 F. 2d 5, 6, col. 2; cf. Southern Cities Distributing Co. v. Carter, 184 Ark. 4; 41 S. W. 2d 1085, appeal dismissed 285 U. S. 525, 526; Texarkana v. Southern Cities Distributing Co., 64 F. 2d 944, cert. denied 290 U. S. 650. Arkansas Louisiana Gas Co. v. Texarkana, 17 F. Supp. 447; affirmed 96 F. 2d 179; cert. denied, 305 U. S. 606. United States District Court, Arkansas: Arkansas Louisiana Gas Co. v. Texarkana, Cause No. 219. Arkansas Louisiana Gas Co. v. Texarkana…
• Va. Iron Coal & Coke Co. v. Commissioner of Internal Revenue, 99 F.2d 919 (4th Cir. 1938)
  …ntained an allegation that the sale, if consummated, would result in a loss. The payments in that event would not be taxable. The principle involved here was discussed by this court in Bourne v. Commissioner, 4 Cir., 62 F. 2d 648, certiorari denied 290 U.S. 650, 54 S.Ct. 67, 78 L.Ed. 564, where we held that “the question of whether the payment was to be income or not could not be determined until the sale was completed” [page 649] and held the payments made in that case to be taxable income in the year in…
• Saviano v. Commissioner OF Internal Revenue, 765 F.2d 643 (7th Cir. 1985)
  …payments should be recognized as income in the year the option lapsed. The Court upheld the Commissioner’s position stating: The principle involved here was discussed by this court in Bourne v. Commissioner, 4 Cir., 62 F. 2d 648, certiorari denied 290 U.S. 650, 54 S.Ct. 67, 78 L.Ed. 564 [(1933)], where we held that “the question of whether the payment was to be income or not could not be determined until the sale was completed” [page 649] and held the payments made in that case to be taxable income in the…