ALPHONSE K. ROY
v.
HELVERING, COMMISSIONER OF INTERNAL REVENUE; CHARLES J. DERBES V. SAME; INEZ M. ROY V. SAME; ALPHONSE K. ROY AND CHARLES J. DERBES, EXECUTORS, V. SAME; CARMEN DERBES V. SAME; STAFFORD, DERBES & ROY, INC. V. SAME; AND UPSTREAM REALTY CO., INC. V. SAME
ALPHONSE K. ROY
HELVERING, COMMISSIONER OF INTERNAL REVENUE; CHARLES J. DERBES V. SAME; INEZ M. ROY V. SAME; ALPHONSE K. ROY AND CHARLES J. DERBES, EXECUTORS, V. SAME; CARMEN DERBES V. SAME; STAFFORD, DERBES & ROY, INC. V. SAME; AND UPSTREAM REALTY CO., INC. V. SAME
293 U.S. 580
Supreme Court of the United States (1934)
Positive Treatment
Cited by 1 case
Opinion
Full opinion text not available for this case.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
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Wiseman v. Scruggs, 281 F.2d 900 (10th Cir. 1960)…that the cash payment made during that year did not exceed thirty per cent of the selling price; and that the taxpayers elected to treat the transaction as a sale on the installment basis. Roy v. Commissioner, 5 Cir., 69 F. 2d 786, certiorari denied 293 U.S. 580, 55 S.Ct. 92, 79 L.Ed. 676; Commissioner v. Union Pacific R. Co., 2 Cir., 86 F. 2d 637; United States v. Utah-Idaho Sugar Co., 10 Cir., 96 F. 2d 756, certio-rari denied 305 U.S. 631, 59 S.Ct. 95, 83 L.Ed. 404. Within the meaning of the statutory pro…