WISHNICK-TUMPEER, INC.,

v.

HELVERING, COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By

• Avelardo Felix Sanchez v. United States, 293 F.2d 260 (8th Cir. 1961)
  …t given in Payne’s hearsay testimony. The government also contends that the testimony of Payne falls within the rule enunciated by this court in Bedell v. United States, 8 Cir., 1935, 78 F. 2d 358, rehearing denied August 5, 1935, certiorari denied 296 U.S. 628, 56 S.Ct. 151, 80 L.Ed. 447. Therein Judge Gardner stated, 78 F. 2d at page 364: “ * * *- Facts whose existence is a necessary preliminary to the relevancy of evidence are properly received, and facts which tend to explain or unfold a situation are…
• United States v. Polakoff, 121 F.2d 333 (2d Cir. 1941)
  …concerning his attitude towards the accused, constituted the offense. That success in the endeavor is not necessary is also held in Thomas v. United States, 8 Cir., 15 F. 2d 958, while Bedell v. United States, 8 Cir., 78 F. 2d 358, certiorari denied 296 U.S. 628, 56 S.Ct. 151, 152, 80 L.Ed. 447, states the converse, namely, that, while success in corruption is not a necessary ingredient, nevertheless it is an aggravation of the crime. In Sinclair v. United States, supra, 279 U.S. at pages 762, 765, 49 S.Ct.…
• Dunn v. McCOY, 113 F.2d 587 (3d Cir. 1940)
  …exists in allowance of donations for intangible benefits as necessary expenses on tax returns, American Rolling Mill Co. v. Commissioner, 6 Cir., 41 F. 2d 314; contra, Helvering v. Evening Star Newspaper Co., 4 Cir., 78 F. 2d 604, certiorari denied 296 U.S. 628, 56 S.Ct. 151, 80 L.Ed. 446. 4 Michie, Banks and Banking sec. 33; 7 Midlie, Banks and Banking sec. 363. Allis-Chalmers Mfg. Co. v. Citizens’ Bank & Trust Co., D.C., 3 F. 2d 316; Norton Grocery Company v. People’s National Bank, 151 Va. 195, 144 S.…