CUYUNA MINING & INVESTMENT CO.

v.

ICKES, SECRETARY OF THE INTERIOR

Citator

Cited By

• Commissioner of Internal Revenue v. Lincoln Sav. & Loan Assn., 403 U.S. 345 (U.S. 1971)
  …within the meaning of § 162 (a) of the 1954 Code. We therefore conclude that Lincoln’s § 404 (d) payment made in 1963 is not deductible under § 162 (a). See Wichita State Bank & Trust Co. v. Commissioner, 69 F. 2d 595, 596 (CA5 1934), cert. denied, 293 U. S. 562. The judgment of the Court of Appeals is reversed. It is so ordered. Section 404 (d), as amended by the Act of Sept. 8, 1961, § 6, 75 Stat. 483, read: “(d) Each insured institution, except as otherwise provided in this section, shall annually pa…
• Marine Transp. Co. v. Commissioner of Internal Revenue, 77 F.2d 177 (5th Cir. 1935)
  …for that year. Burnet v. Sanford & Brooks Co., 282 U. S. 359, 51 S. Ct. 150, 75 L. Ed. 383; Putnam National Bank v. Commissioner (C. C. A.) 50 F.(2d) 158; Wichita State Bank & Trust Co. v. Commissioner (C. C. A.) 69 F, (2d) 595, certiorari denied 293 U. S. 562, 55 S. Ct. 73, 79 L. Ed. -; Carr v. Commissioner (C. C. A.) 28 F.(2d) 551. The applicable statute (§ 42, Revenue Act of 1928, 45 Stat. 791, 805, 26 USCA § 2042) requires all items of gross income to be included in the gross income for the taxable…
• MAS v. Orange-Crush Co., 99 F.2d 675 (4th Cir. 1938)
  …rginia were performed on behalf of the parent company and that in accordance with the current of authority, the formal existence of the subsidiary in this case may be ignored. Atlantic Greyhound Lines v. Metz, 4 Cir., 70 F. 2d 166, certiorari denied 293 U.S. 562, 55 S.Ct. 73, 79 L.Ed. 662; Colonial Trust Co. v. Montello Brick Works, 3 Cir., 172 F. 310; Industrial Research Corp. v. General Motors Corp., D.C., 29 F. 2d 623, noted in 42 Harvard Law Rev. 955; Murphy v. Campbell Soup Co., D.C., 40 F. 2d 671. [*6…

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