BIGELOW

v.

BOWERS, EXECUTOR

Citator

Cited By

• Ross v. Commissioner of Internal Revenue, 169 F.2d 483 (1st Cir. 1948)
  …rejected it repeatedly. Bennet v. Helvering, supra; Lembcke v. Commissioner, 2 Cir., 1942, 126 F. 2d 940; Schmidlapp v. Commissioner, 2 Cir., 1938, 96 F. 2d 680, 118 A.L.R. 297; Bigelow v. Bowers, 2 Cir., 1934, 68 F. 2d 839, certiorari denied, 1934, 292 U.S. 656, 54 S.Ct. 864, 78 L.Ed. 1504. While the doctrine is urged in the name of equity, it is far from clear where the equities are in this case. The statute of limitations itself has equitable aspects and the difficulty with respondent’s argument is that…
• Commissioner of Internal Revenue v. Saltonstall, 124 F.2d 110 (1st Cir. 1941)
  …941, 121 F. 2d 948. The Commissioner has been quite insistent upon this point of view in the reverse case where in ah earlier year a taxpayer by mistake had overstated his income. See Bigelow v. Bowers, 2 Cir., 1934, 68 F. 2d 839, certiorari denied, 292 U.S. 656, 54 S.Ct. 864, 78 L.Ed. 1504; Corinne S. Koshland v. Commissioner, 1935, 33 B.T.A. 634. There are cases where a taxpayer who has made an underpayment in a prior year has been presented, by the doctrine [*113] of equitable estoppel, from showing the…
• Lembcke v. Commissioner of Internal Revenue, 126 F.2d 940 (2d Cir. 1942)
  …ertax in those years would not justify the omission from the 1936 return of what was clearly income in that year. § 42, Rev. Act of 1936, 49 Stat. 1666, 26 U.S.C.A. Int. Rev. Code, § 42; see Bigelow v. Bowers, 2 Cir., 68 F. 2d 839, certiorari denied 292 U.S. 656, 54 S.Ct. 864, 78 L.Ed. 1504. The taxpayer’s gross income for 1936 could lawfully be reduced only by permissible deductions pursuant to the provisions of the Revenue Act. He has not claimed that the sum paid Koppers Company was a deductible business…