FEIFFER

v.

MANN ET AL.

Citator

Cited By

• Hotel Kingkade v. Commissioner of Internal Revenue, 180 F.2d 310 (10th Cir. 1950)
  …used for the years in question which would clearly reflect the income. Niles-Bement-Pond Co. v. United States, 281 U.S. 357, 50 S.Ct. 251, 74 L.Ed. 901; Mt. Vernon Trust Co. v. Commissioner of Internal Revenue, 2 Cir., 75 F. 2d 938, ceriorari denied 296 U.S. 587, 56 S.Ct. 99, 80 L.Ed. 415. The taxpayer advances another contention. It is that the expenditures made for the repairs, replacements, 'furnishings, and equipment in question included sales tax imposed by the State of Oklahoma ; that such sales tax…
• Caldwell v. Commissioner of Internal Revenue, 202 F.2d 112 (2d Cir. 1953)
  …of reporting income. Niles Bement Pond Co. v. United States, 281 U.S. 357, 362, 50 S.Ct. 251, 74 L.Ed. 901; William Hardy, Inc. v. C. I. R., 2 Cir., 82 F. 2d 249, 250; Mt. Vernon Trust Co. v. C. I. R., 2 Cir., 75 F. 2d 938, 940, certiorari denied 296 U.S. 587, 56 S.Ct. 99, 80 L.Ed. 415. Nor is there any merit to the taxpayer’s rather cryptic contention that the Commissioner altered his tax period from the calendar year to a ten-month basis. It is, of course, true that the income from this lumber busines…
• Gaylord v. Commissioner OF Internal Revenue (two cases), 153 F.2d 408 (9th Cir. 1946)
  …urns filed by the two beneficiaries for the years 1936-1939 in which they included the trust income. See Niles Bement Pond Co. v. United States, 281 U.S. 357, 50 S.Ct. 251, 71 L.Ed. 901; Mt. Vernon Trust Co. v. Com’r, 75 F. 2d 938, certiorari denied 296 U.S. 587, 56 S.Ct. 99, 80 L.Ed. 415; Cf. United States v. LaSociete Francaise, 9 Cir., 152 F. 2d 243. If it be suggested, as here, that acceptance of the tax returns could be construed as an assent that the returns correctly interpreted the tax effect of the…