GENERAL GAS & ELECTRIC CORP.

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By

• Consol. Utils. Co. v. Commissioner of Internal Revenue, 84 F.2d 548 (5th Cir. 1936)
  …d), certiorari denied Remington Rand, Inc., v. Lucas, 280 U.S. 591, 50 S.Ct. 39, 74 L.Ed. 639; Commissioner v. Van Camp Packing Co., 67 F.(2d) 596 (C.C.A.7th); Commissioner v. General Gas & Electic Corp., 72 F.(2d) 364 (C.C.A. 2d), certiorari denied 293 U.S. 618, 55 S.Ct. 210, 79 L.Ed. 706. The remaining and principal questions are whether the gain should be computed under the Revenue Act of 1926 or 1928 (44 Stat. 9, 45 Stat. 791), and, if the latter, whether section 113 of the Revenue Act of 1928 (26 U.S.…
• Fritz-Rumer-Cooke Co. v. United States, 279 F.2d 200 (6th Cir. 1960)
  …go, M. & St. Paul R. R. Co. v. Hoyt, 149 U.S. 1, 13 S.Ct. 779, 37 L.Ed. 625; Columbus Ry., Power & Light Co. v. City of Columbus, 249 U.S. 399, 39 S.Ct. 349, 63 L.Ed. 669; Jonesboro Compress Co. v. Mente & Co., 8 Cir., 172 F. 2d 3, certiorari denied 293 U.S. 618, 55 S.Ct. 210, 79 L.Ed. 707; Gulf, M. & O. R. Co. v. Illinois Cent. R. Co., D.C., 128 F.Supp. 311, affirmed 5 Cir., 225 F. 2d 816, cer [*202] tiorari denied 350 U.S. 932, 76 S.Ct. 303, 100 L.Ed. 815. Since there was no provision in the contract prot…
• Founders Gen. Corp. v. Commissioner of Internal Revenue, 79 F.2d 6 (2d Cir. 1935)
  …s not convincing. We, therefore, adhere to our former decision, without further discussion, and affirm as to this point on the authority of the two cases above cited. See, also, General Gas & Electric Corporation v. Commissioner of Internal Revenue, 293 U. S. 618, 55 S. Ct. 210, 79 L. Ed. 706. The $21,822.00 which the Commissioner added as a part of the deficiency was found by him to be profit derived in the following way. The petitioner bought from its parent 10,385 shares of the latter’s preferred stock a…