HELVERING, COMMISSIONER OF INTERNAL REVENUE,

v.

PENNSYLVANIA COMPANY FOR INSURANCE ON LIVES AND GRANTING ANNUITIES ET AL.

Citator

Cited By

• Jenkins v. Bitgood, 101 F.2d 17 (2d Cir. 1939)
  …tiorari denied 287 U.S. 645, 53 S.Ct. 91, 77 L.Ed. 558; Pennsylvania Indemnity Co. v. Commissioner, 3 Cir., 77 F. 2d 92, certiorari denied 296 U.S. 588, 56 S.Ct. 99, 80 L.Ed. 416; Menihan v. Commissioner, 2 Cir., 79 F. 2d 304, 306, certiorari denied 296 U.S. 651, 56 S.Ct. 368, 80 L.Ed. 463. Indeed, that this is the true interpretation of the transaction at bar is not seriously contested. It is only the second contention of the petitioners that the respondent vigorously disputes. _ The taxpayer made his ta…
• Cont'l Oil Co. v. Jones, 113 F.2d 557 (10th Cir. 1940)
  …New Colonial Ice Co. v. Helvering, 292 U.S. 435, 54 S.Ct. 788, 78 L.Ed. 1348; Bancker v. Commissioner, 5 Cir., 76 F. 2d 1, certiorari denied, 296 U.S. 603, 56 S.Ct. 119, 80 L.Ed. 428; Menihan v. Commissioner, 2 Cir., 79 F. 2d 304, certiorari denied, 296 U.S. 651, 56 S.Ct. 368, 80 L.Ed. 463; Commissioner v. Eldridge, 9 Cir., 79 F. 2d 629, 102 A.L.R. 500; Webber v. Knox, 8 Cir., 97 F. 2d 921. But extraordinary circumstances sometimes require the disregard of such separateness of entity in the solution of tax…
• Interstate Transit Lines v. Commissioner of Internal Revenue, 130 F.2d 136 (8th Cir. 1942)
  …ssary business expense. The decision of the Board is affirmed. Welch v. Helvering, 290 U.S. 111, 54 S.Ct. 8, 78 L.Ed. 212; Athol Mfg. Co. v. Commissioner, 1 Cir., 54 F. 2d 230; Menihan v. Commissioner, 2 Cir., 79 F. 2d 304, 306, certiorari denied, 296 U.S. 651, 56 S.Ct. 368, 80 L.Ed. 463; Atlantic Coast Line R. Co. v. Commissioner, 4 Cir., 81 F. 2d 309, certiorari denied, 298 U.S. 656, 56 S.Ct. 676, 80 L.Ed. 1382, rehearing denied, 298 U.S. 691, 56 S.Ct. 833, 80 L.Ed. 1409; United States v. Donaldson Real…