DINGFELDER ET AL.

v.

THE BRENTA II ET AL.; AND BOERA ET AL. V. THE BRENTA II

Citator

Cited By

• Commissioner of Internal Revenue v. Boeing, 106 F.2d 305 (9th Cir. 1939)
  …rs and the logging companies did not result in sales of timber to the companies. Compare: Blodgett v. Commr., 13 B.T.A. 1388, 1928 ;5 Foster v. Commr., 57 F. 2d 516, CCA 5, 1932; Brown v. Commr., 69 [*311] F. 2d 863, 5 Cir., 1934, certiorari denied, 293 U.S. 579, 55 S.Ct. 91, 79 L.Ed. 676; Carroll v. Commr., 70 F. 2d 806, 5 Cir., 1934. In all these cases, the contracts between the taxpayers and the logging companies resulted in a sale of the timber to the logging companies. The third meaning is the only on…
• Burke v. Canfield, 111 F.2d 526 (D.C. Cir. 1940)
  …regard and to avoid the harshness of the old rules, which often required us to decline consideration of the merits because of counsel’s neglect to comply with the rules, Cf. Darby v. Montgomery Bank, 63 App.D.C. 313, 72 F. 2d 181, certiorari denied, 293 U.S. 579, 55 S.Ct. 92, 79 L.Ed. 676. But even so, the change does not contemplate a complete breakdown of all rules. Counsel should present his motion for extension soon enough to permit the judge to consider and act on it within the time allowed by Rule 73…
• Commissioner of Internal Revenue v. Cordingley, 78 F.2d 118 (1st Cir. 1935)
  …y a corporation in exchange for its stock are taxable as dividends except when made in pursuance of a plan for complete liquidation of the corporation cannot be sustained. See Commissioner v. Brown, 69 F.(2d) 602, 604 (C. C. A. 7), certiorari denied 293 U. S. 579, 55 S. Ct. 81, 79 L. Ed. -; Commissioner v. Babson (C. C. A.) 70 F.(2d) 304. The present case turns on the provisions of subsection (g), 26 USCA § 2115 (g), i. e., whether the redemption of stock here in question was made “at such time and in such…