ILLINOIS EX REL. COBINE

v.

ANGSTEN, CHAIRMAN

Citator

Cited By

• Richards v. Commissioner of Internal Revenue, 81 F.2d 369 (9th Cir. 1936)
  …ayer primarily for sale in the course of his trade or business.” The determination of this issue is the ultimate fact. See Tricou v. Helvering (C.C.A.9) 68 F.(2d) 280, certiorari denied 292 U.S. 655, 54 S.Ct. 865, 78 L.Ed. 1503, and rehearing denied 293 U.S. 629, 55 S.Ct. 67, 79 L.Ed. 715, and Winnett v. Helvering (C.C.A.9) 68 F.(2d) 614. The Board determined the ultimate fact to be: „ , . . , , , .. , . . That the lots were íeld by the petitioner primarily for sale m the course of his business. • We are…
• Helvering v. Ward (and four other cases), 79 F.2d 381 (8th Cir. 1935)
  …f Internal Revenue, 70 F.(2d) 461, 463 (C. C. A. 5); Winnett v. Helvering, 68 F.(2d) 614, 615 (C. C. A. 9); Tricou v. Helvering, 68 F.(2d) 280, 281 (C. C. A. 9), certiorari denied 292 U. S. 655, 54 S. Ct. 865, 78 L. Ed. 1503, and rehearing denied 293 U. S. 629, 55 S. Ct. 67, 79 L. Ed. 715; Wishon-Watson Co. v. Commissioner of Internal Revenue, 66 F.(2d) 52, 54 (C. C. A. 9); Commissioner of Internal Revenue v. Continental Screen Co., 58 F.(2d) 625, 626 (C. C. A. 6); Evergreen Cemetery Ass’n v. Burnet, 59…
• Cass v. Helvering, 83 F.2d 841 (8th Cir. 1936)
  …Commissioner of Internal Revenue, 70 F.(2d) 461, 463 (C.C.A.5); Winnett v. Helvering, 68 F.(2d) 614, 615 (C.C. A.9); Tricou v. Helvering, 68 F.(2d) 280, 281 (C.C.A.9), certiorari denied 292 U.S. 655, 54 S.Ct. 865, 78 L.Ed. 1503, and rehearing denied 293 U.S. 629, 55 S.Ct. 67, 79 L.Ed. 715; Wishon-Watson Co. v. Commissioner of Internal Revenue, 66 F.(2d) 52, 54 (C.C.A.9); Commissioner of Internal Revenue v. Continental Screen Co., 58 F.(2d) 625, 626 (C.C.A.6); Ever [*843] green Cemetery Ass’n v. Burnet, 59 A…