SCHOENBERG
v.
COMMISSIONER OF INTERNAL REVENUE

U.S. | 1935-10-14
No. 141
296 U.S. 586 Supreme Court of the United States (1935) Positive Treatment
Cited by 1 case

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  • Dayton Co. v. Commissioner of Internal Revenue, 90 F.2d 767 (8th Cir. 1937)
    …ive here. The action of the Board in disallowing this deduction is affirmed. The result upon the entire case is affirmance of the order of the Board and dismissal of the petition. In Shoenberg v. Commissioner, 77 F.(2d) 446, 448, certiorari denied 296 U.S. 586, 56 S.Ct. 101, 80 L.Ed. 414, this court stated the rule as follows: “The Revenue Act here involved (Act of 1928, 45 Stat. 791, 26 U.S.C.A. § 2001 et seq. [now 26 U.S.C.A. § 1 et seq., and notes]) as well as earlier and later Revenue Acts permit ded…
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