STRAUS ET AL.

v.

FIEST, TRUSTEE IN BANKRUPTCY, ET AL.

Citator

Cited By

• McGUIRE v. Commissioner of Internal Revenue, 84 F.2d 431 (7th Cir. 1936)
  …nces we are not at liberty to alter their judgment. Helvering, Commissioner, v. Brown (C.C.A.) 69 F.(2d) 602, Certiorari denied 293 U.S. 570, 55 S.Ct. 81, 82, 79 L.Ed. 669; Helvering, Commissioner, v. Babson (C.C.A.) 70 F.(2d) 304, Certiorari denied 293 U.S. 571, 55 S.Ct. 107, 79 L.Ed. 669. See, also, Hyman v. Helvering, 63 App.D.C. 221, 71 F.(2d) 342, Certiorari denied 293 U.S. 570, 55 S.Ct. 100, 79 L.Ed. 669. The order of the Board is affirmed.…
• Brown v. Commissioner of Internal Revenue, 79 F.2d 73 (3d Cir. 1935)
  …m of a taxable dividend. It is for the Board of Tax Appeals to determine from the facts before it whether the particular transaction is essentially equivalent to a taxable dividend. Commissioner v. Babson (C. C. A.) 70 F.(2d) 304, certiorari denied, 293 U. S. 571, 55 S. Ct. 107, 79 L. Ed. 669. We think the Board had sufficient evidence upon which to base its findings. The money with which the corporation paid the petitioner came from its profits and earnings. Prior to the sale to the corporation of 440 share…
• Ferro v. Commissioner OF Internal Revenue, 242 F.2d 838 (3d Cir. 1957)
  …ioner of Internal Revenue v. Sullivan, 5 Cir., 1954, 210 F. 2d 607, 609; Woodworth v. Commissioner of Internal Revenue, 6 Cir., 1955, 218 F. 2d 719, 724; Commissioner of Internal Revenue v. Babson, 7 Cir., 70 F. 2d 304, 806, certiorari denied, 1934, 293 U.S. 571, 55 S.Ct. 107, 79 L.Ed. 669; Randolph v. Commissioner of Internal Revenue, 8 Cir., 76 F. 2d 472, 476, certiorari denied Helvering v. Randolph, 1935, 296 U.S. 599, 56 S.Ct. 136, 80 L.Ed. 425; Hirsch v. Commissioner of Internal Revenue, 9 Cir., 1941,…