HELVERING, COMMISSIONER OF INTERNAL REVENUE,

v.

LYNCHBURG TRUST & SAVINGS BANK ET AL.

Citator

Cited By

• Penn v. Robertson, 115 F.2d 167 (4th Cir. 1940)
  …e amount is definitely ascertained and subject to his unrestricted control. North American Oil Consolidated v. Burnet, 286 U.S. 417, 52 S.Ct. 613, 76 L.Ed. 1197; Lynchburg Trust & Savings Bank v. Commissioner, 4 Cir., 68 F. 2d 356, certiorari denied 292 U.S. 640, 54 S.Ct. 773, 78 L.Ed. 1492. But in view of practical necessities, income tax accounting with the Government must be on an annual basis, Burnet v. Sanford & Brooks Co., 282 U. S. 359, 51 S.Ct. 150, 75 L.Ed. 383; Heiner v. Mellon, 304 U.S. 271, 58 S…
• Hartford-Empire Co. v. Hazel-Atlas Glass Co., 137 F.2d 764 (3d Cir. 1943)
  …ys * * Subsequently, viz., on January 11, 1934, this court handed down its decision affirming the decree in the Shawkee case. Shawkee petitioned for a rehearing, which was denied on February 21, 1934. Certiorari was thereafter asked for and denied, 292 U.S. 640, 54 S.Ct. 773, 78 L.Ed. 1492, as was also a subsequent petition for certiorari, 293 U.S. 600, 55 S.Ct. 117, 79 L.Ed. 693. In its petition to this court for a rehearing, Shawkee had again set forth “ * * * that the [Clarke] article was a publication…
• E.M. Chems. v. The United States, 920 F.2d 910 (Fed. Cir. 1990)
  …is “something necessary to the completion of that article ... without which the article to which it is to be joined, could not function as such article.’’ United States v. Willoughby Camera Stores, Inc., 21 CCPA 322, 324 (1933), [*914] cert. denied, 292 U.S. 640, 54 S.Ct. 773, 78 L.Ed. 1492 (1934) (emphasis in original, citations omitted). Moreover, General Interpretative Rule 10(ij), TSUS, provided that a tariff provision for “parts” of a named class of articles applied to those products “chiefly used” as…