PACIFIC MUTUAL LIFE INSURANCE CO. ET AL.

v.

MCCOMBS ET AL.

Citator

Cited By

• Commissioner of Internal Revenue v. Moore, 207 F.2d 265 (9th Cir. 1953)
  …ake such a deduction. Georgia Ry. & Electric Co. v. Commissioner, 5 Cir., 77 F. 2d 897, certiorari denied 296 U.S. 601, 56 S.Ct. 117, 80 L.Ed. 426; Commissioner of Internal Revenue v. Terre Haute Electric Co., 7 Cir., 67 F. 2d 697, certiorari denied 292 U.S. 624, 54 S.Ct. 629, 78 L.Ed. 1479. Here, so far as economic loss is concerned, taxpayer’s interest in the building at the end of the 50 year life on November 3, 1988, will be fully as valuable as her interest therein on November 3, 1938. We think the Com…
• ST. Paul Union Depot Co. v. Commissioner of Internal Revenue, 123 F.2d 235 (8th Cir. 1941)
  …rticle, a change in the method of accounting employed in keeping books means any change in the accounting treatment of items of income or deductions * * See and compare: Commissioner v. Terre Haute Elec. Co., 7 Cir., 67 F. 2d 697, certiorari denied 292 U.S. 624, 54 S.Ct. 629, 78 L.Ed. 1479; Georgia Ry. & Electric Co. v. Commissioner, 5 Cir., 77 F. 2d 897, certiorari denied 296 U.S. 601, 56 S.Ct. 117, 80 L.Ed. 426; Atlantic Coast Line R. Co. v. Commissioner, 4 Cir., 81 F. 2d 309, certiorari denied 298 U.S.…
• Alaska Realty Co. v. Commissioner of Internal Revenue, 141 F.2d 675 (6th Cir. 1944)
  …laim for depreciation in the Atlantic case, which bears upon petitioner’s similar claim in the controversy before us, denial of the claim was based on the authority of Commissioner v. Terre Haute Electric Co., 7 Cir., 67 F. 2d 697, certiorari denied 292 U.S. 624, 54 S.Ct. 629, 78 L.Ed. 479, and Georgia Ry. & Electric Co. v. Commissioner, 5 Cir., 77 F. 2d 897, certiorari denied 296 U.S. 601, 56 S.Ct. 117, 80 L.Ed. 426. The Terre Haute case is easily distinguishable from the instant case. There, the court de…