HELVERING, COMMISSIONER OF INTERNAL REVENUE,

v.

ARCHBALD

Citator

Cited By

• Compagnie Generale Transatlantique v. Elting, 298 U.S. 217 (U.S. 1936)
  …a basis for fining the latter. We conclude that the direction of verdicts for. the collector was error and that the judgments should be reversed and the cases remanded to the District Court for a new trial. Judgments. reversed. Certiorari denied, 293 U. S. 594. The agency is not general but special, as is explained in General Interest Insurance Co. v. Ruggles, 12 Wheat. 408, 411-412.…
• Commissioner of Internal Revenue v. Whitney and other consolidated cases, 169 F.2d 562 (2d Cir. 1948)
  …e of statute. See Wickwire v. United States, 6 Cir., 116 F. 2d 679; 1 Montgomery’s Federal Taxes —Corporations and Partnerships, 1947-48, 720. Harris v. C. I. R., 2 Cir., 39 F. 2d 546; Helvering v. Walbridge, 2 Cir., 70 F. 2d 683, certiorari denied 293 U.S. 594, 55 S. Ct. 109, 79 L.Ed. 688; Helvering v. Archbald, 2 Cir., 70 F. 2d 720, certiorari denied 293 U.S. 594, 55 S.Ct. 109, 79 L.Ed. 688; Rossmoore v. C. I. R., 2 Cir., 76 F. 2d 520; Helvering v. Smith, 2 Cir., 90 F. 2d 590; Williams v. McGowan, 2 Cir.…

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• Enright's Estate v. Commissioner of Internal Revenue, 112 F.2d 919 (3d Cir. 1940)
  …ioner, 303 U.S. 493, 58 S.Ct. 673, 82 L.Ed. 975; Johnston v. Commissioner, 2 Cir., 86 F. 2d 732, certiorari denied 301 U.S. 683, 57 S.Ct. 784, 81 L.Ed. 1341; Arch-bald v. Commissioner, 27 B.T.A. 837, affirmed, 2 Cir., 70 F. 2d 720, certiorari denied 293 U.S. 594, 55 S.Ct. 109, 79 L.Ed. 688. Sec. 188, Revenue Act of 1934, 26 U. S.C.A. Int.Rev.Acts p. 729. Truman v. United States, D.C., 4 F.Supp. 447; Fritz Hill v. Commissioner, 22 B.T.A. 1079; W. J. Burns v. Commissioner, 12 B.T.A. 1209; Appeal of Percival…