GLASER ET AL., EXECUTORS,

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By

• Commercial Nat. Bank in Shreveport v. Parsons, 144 F.2d 231 (5th Cir. 1944)
  …contains the following: “Party of the first part agrees and binds itself to discontinue active banking operations and to go into liquidation as soon as the provisions of this contract will permit.” Howell v. Commissioner, 8 Cir., 69 F. 2d 447; Id., 292 U.S. 654, 54 S.Ct. 864, 78 L.Ed. 1503; Peterson v. Miller Rubber Co., 8 Cir., 24 F. 2d 59; 28 C.J. 895. 3 Am.Jur., Sec. 814. McKenzie v. A. Engelhard & Sons Co., 266 U.S. 131, 142, 45 S.Ct. 68, 69 L.Ed. 205, 36 A.L.R. 416. 5 C.J.S., Appeal and Error, § 15…
• Milton Bradley Co. v. United States, 146 F.2d 541 (1st Cir. 1944)
  …Wolff v. Commissioner, supra. Where the liability to pay is not absolute, the existence of a deductible debt has not been accepted. Howell v. Commissioner of Internal Revenue, 8 Cir., 1934, 69 F. 2d 447, certiorari denied Howell v. Helvering, 1934, 292 U.S. 654, 54 S.Ct. 864, 78 L.Ed. 1503; American Cigar Co. v. Commissioner of Internal Revenue, 2 Cir., 1933, 66 F. 2d 425 certiorari denied 1933, 290 U.S. 699, 54 S.Ct. 209, 78 L.Ed. 601; In re Park’s Estate, 2 Cir., 1932, 58 F. 2d 965, certiorari denied, 19…
• In re Schachne, 87 F.2d 887 (2d Cir. 1937)
  …f the District Court and the application for its vacation rested within its discretionary power. We have the power to review an abuse of discretion in this, as in analogous matters. United States v. Mulligan, 48 F.(2d) 93 (C.C.A.2) certiorari denied 292 U.S. 654, 54 S.Ct. 865, 78 L.Ed. 1503; Central Trust Co. of New York v. U. S. Light & Heating Co., 233 F. 420 (C.C.A.2). Having found cause for appellant’s suspension for five years, upon the showing made, there was no reason for vacation of that order. It…