NEW YORK, ONTARIO & WESTERN RY. CO.

v.

JONES

Citator

Cited By

• Victorias Milling Co., Inc. v. Panama Canal Co., 272 F.2d 716 (5th Cir. 1959)
  …of cases in which res ipsa loquitur has been applied when a dumb tow strikes a stationary object. See, e. g., The Anaconda, 4 Cir., 1947, 164 F. 2d 224; The Marian, 9 Cir., 1933, 66 F. 2d 354, certiorari denied, Duncanson-Harrelson Co. v. Davidson, 290 U.S. 687, 54 S.Ct. 123, 78 L.Ed. 592; The Australia, 6 Cir., 1903, 120 F. 220; Sanders v. Meyerstein, D.C.E.D.N.C.1954, 124 F.Supp. 77; Texas Co. v. Lea River Lines, D.C.Del.1952, 109 F.Supp. 266, reversed on other grounds, 3 Cir., 206 F. 2d 55; The Kite, (1…
• Belser v. Commissioner of Internal Revenue, 174 F.2d 386 (4th Cir. 1949)
  …t the property became worthless during the taxable year in question. A. R. Jones Oil & Operating Co. v. Commissioner, 10 Cir., 114 F. 2d 642; Brown v. Commissioner, 6 Cir., 94 F. 2d 101; Gowen v. Commissioner, 6 Cir., 65 F. 2d 923, certiorari denied 290 U.S. 687, 54 S.Ct. 123, 78 L.Ed. 592. Even a casual inspection of the record here will reveal that at the time of the revocation of its charter in 1926, the stock [*390] of the Fairview Farming Company was quite worthless. In January 1924, the Stewart tract…
• Rosing v. Corwin, 88 F.2d 415 (2d Cir. 1937)
  …ness. A deduction was denied, since in view of the persistent operating losses, it was held that the stock had not been shown to be any more worthless in 1926 than in the preceding years. In Gowen v. Com’r, 65 F.(2d) 923 (C.C.A. 6) certiorari denied 290 U.S. 687, 54 S.Ct. 123, 78 L.Ed. 592, the corporation began liquidating in 1918. In 1924 the taxpayer sold all his shares and demanded a deduction in that year for loss incurred in the sale of common stock. The corporation had a block of preferred stock outs…