TEXAS & NEW ORLEANS R. CO. ET AL.
v.
WEBSTER ET AL.

U.S. | 1934-10-08
No. 203
293 U.S. 580 Supreme Court of the United States (1934) Positive Treatment
Cited by 1 case

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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…

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