HUNT
v.
WESTERN CASUALTY CO.

U.S. | 1934-10-08
No. 91
293 U.S. 537 Supreme Court of the United States (1934) Positive Treatment
Cited by 1 case

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  • Kane v. Commissioner of Internal Revenue, 100 F.2d 382 (2d Cir. 1938)
    …. Commissioner, 75 F. 2d 326, 328. We are not persuaded that the taxpayer was engaged directly or indirectly in carrying on a business. City Bank Farmers’ Trust Co. v. Schnader, 293 U.S. 112, 116, 55 S.Ct. 29, 79 L.Ed. 228; Van Wart v. Commissioner, 293 U.S. 537, 55 S.Ct. 77, 79 L.Ed. 643; Lindley v. Commissioner, 2 Cir., 63 F. 2d 807, 808. The activities of the taxpayer’s brother as to her investments and the employment for personal convenience of a bookkeeper to record financial transactions, or of a bank…

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