PFAFFINGER

v.

UNITED STATES

Citator

Cited By

• Ercoli v. United States (D.D.C. 1942)
  …See Perovich v. United States, 205 U.S. 86, 91, 27 S.Ct. 456, 51 L.Ed. 722. 9 Wigmore, Evidence, 3d Ed. 1940, § 2588; Miles v. United States, 103 U.S. 304, 308, 313, 20 L.Ed. 481 ; United States v. Vigorito, 2 Cir., 67 F. 2d 329, certiorari denied, 290 U.S. 705, 54 S.Ct. 373, 78 L.Ed. 606. See United States v. Knoell, D.C.E.D.Pa., 230 F. 509, 512, affirmed, 3 Cir., 239 F. 16, 21, error dismissed 246 U.S. 648, 38 SUt. 316, 62 L. Ed. 920. 9 Wigmore, Evidence, 3d Ed. 1940, §§ 2588, 2590; Smith v. United Stat…
• United States v. Atl. Coast Line Co. (three cases), 99 F.2d 6 (4th Cir. 1938)
  …d the District Court (3 Cir., 9 F. 2d 389), and the Supreme Court reversed the Circuit Court of Appeals on the authority óf Edwards v. Chile Copper Company, supra. We held in Roney v. Helvering, Commissioner, 4 Cir., 67 F. 2d 165, certiorari denied 290 U.S. 705, 54 S.Ct. 372, 78 L.Ed. 605, that “very slight activity constitutes ‘doing business’ when the end is profit.” [page 166.] On behalf of the plaintiff the case of Rose v. Nunnally Investment Company, 5 Cir., 22 F. 2d 102, is cited as. supporting the…
• Commissioner of Internal Revenue v. Waldman's Estate, 196 F.2d 83 (2d Cir. 1952)
  …he executor to continue to have the deceased partner’s interest remain at the risk of the business prevent the dissolution of the partnership at the date of the deceased partner’s death. Darcy v. Commissioner, 2 Cir., 66 F. 2d 581; certiorari denied 290 U.S. 705, 54 S.Ct. 372, 78 L.Ed. 606; New York Partnership Law, Sec. 62, subd. 4, McK.Consol.Laws, c. 39. Guaranty Trust Co. v. Commissioner, supra, cannot, therefore, be distinguished on that score. It may bé noted, moreover, that the surviving partners rep…