NEW ENGLAND NEWSPAPER PUBLISHING CO.

v.

BONNER

Citator

Cited By

• Wash. Times Co. v. Bonner (D.D.C. 1936)
  …rge, but a verdict almost as large ($40,000) was rendered and sustained in the First Circuit on an apparently similar defamatory publication concerning the plaintiff. New England Newspaper Pub. Co. v. Bonner (C.C.A.) 77 F.(2d) 915, certiorari denied 296 U.S. 610, 56 S.Ct. 128, 80 L.Ed. 433. In any event, we are not at liberty to reverse on account of the size of the verdict. The rule is settled in the Federal courts, not only in libel actions but also in general, that an appellate tribunal will not review t…
• Allen v. Commissioner of Internal Revenue, 117 F.2d 364 (1st Cir. 1941)
  …holders giving rise to debts, under the circumstances here disclosed, are taxable to the stockholders as dividends in the year in which the indebtedness is cancelled by the corporation. Cohen v. Commissioner, 5 Cir., 77 F. 2d 184, certiorari denied, 296 U.S. 610, 56 S.Ct. 129, 80 L.Ed. 433; Fitch v. Helvering, 8 Cir., 70 F. 2d 583; Hudson v. Commissioner, 6 Cir., 99 F. 2d 630, certiorari denied, 306 U.S. 644, 59 S.Ct. 584, 83 L.Ed. 1044; Waggaman v. Helvering, 64 App.D.C. 371, 78 F. 2d 721, certiorari denie…
• McKELVY v. The United States, 478 F.2d 1217 (Ct. Cl. 1973)
  …ion by a corporation of a debt owed to it by a stockholder is a distribution in money to the stockholder at the time of the cancellation. Probably the leading case on this subject is Cohen v. Commissioner, 77 F. 2d 184 (6th Cir. 1935), cert. denied, 296 U.S. 610, 56 S.Ct. 129, 80 L. Ed. 433. In that case, the stockholders had made cash withdrawals from the corporation from 1913 to 1927, which were charged as a debit on the corporation’s books. In 1928 the corporation’s directors by resolution cancelled thes…