WASHBURN CROSBY CO.

v.

NEE

Citator

Cited By (13 total)

• Kraft Foods Co. v. Commissioner OF Internal Revenue, 232 F.2d 118 (2d Cir. 1956)
  …ng 2 Cir., 1948, 167 F. 2d 304; National Investors Corp. v. Hoey, 2 Cir., 1944, 144 F. 2d 466, 467; O’Neill v. Commissioner, 2 Cir., 1948, 170 F. 2d 596, 598; Chisholm v. Commissioner, 2 Cir., 1935, 79 F. 2d 14, 15, 101 A.L.R. 200, certiorari denied 296 U.S. 641, 56 S.Ct. 174, 80 L.Ed. 456. . There is no doctrine that taxpayers cannot adjust their affairs in response to a change in the tax law so as to reduce taxes. Indeed, the structure of the tax law deliberately recognizes tax-conscious motivations and…
• Granite Tr. Co. v. United States, 238 F.2d 670 (1st Cir. 1956)
  …ch should be disregarded. In answer to this contention, it is first necessary to determine precisely what the Gregory case held. Judge Learned Hand, in Chisholm v. Commissioner, 2 Cir., 1935, 79 F. 2d 14, 15, 101 A.L.R. 200, certiorari denied 1935, 296 U.S. 641, 56 S.Ct. 174, 80 L.Ed. 456, analyzed the case as follows: “The question always is whether the transaction under scrutiny is in fact what it appears to he in form; a marriage may be a joke; a contract may be intended only to deceive others; an agre…
• Commissioner of Internal Revenue v. Gilmore's Estate and six other cases, 130 F.2d 791 (3d Cir. 1942)
  …41. See Seidman’s Legislative History of Federal Income Tax Laws (1938) pp. 795, 796, 332-340. Treas.Reg. 86, Art. 112(g)-!. See Chisholm v. Commissioner of Internal Revenue, 2 Cir., 1935, 79 F. 2d 14, 15, 101 A.L.R. 200, certiorari denied, 1935, 296 U.S. 641, 56 S.Ct. 174, 80 L.Ed. 456. Petitioner and four others transferred all the shares of an engineering corporation to a partnership which then performed the option given to another corporation to purchase them. After the sale the partnership continued…