HELVERING, COMMISSIONER OF INTERNAL REVENUE,

v.

NEW YORK CENTRAL R. CO.; AND NEW YORK CENTRAL R. CO. V. COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By

• Chicago v. The United States, 455 F.2d 993 (Ct. Cl. 1972)
  …r the revenue acts. * * * [Id. at 562, 52 S.Ct. at 214.] Accord, Connecticut Light & Power Co. v. United States, 156 Ct.Cl. 304, 310, 299 F. 2d 259, 263 (1962); New York Central R. R. v. Commissioner, 79 F. 2d 247, 252 (2d Cir. 1935), cert. denied, 296 U.S. 653, 56 S.Ct. 370, 80 L.Ed. 465; Mine Hill & Schuylkill Haven R. R. v. Smith, 184 F. 2d 422, 426 (3d Cir. 1950), cert. denied, 340 U.S. 932, 71 S.Ct. 496, 95 L.Ed. 673 (1951); Helvering v. Edison Bros. Stores, 133 F. 2d 575, 579 (8th Cir. 1943), cert. d…
• Stanton Brewery, Inc. v. Commissioner of Internal Revenue, 176 F.2d 573 (2d Cir. 1949)
  …ration’s right to deduct unamortized bond discount and expense on obligations of its components has aroused considerable judicial discussion. In New York Cent. R. Co. v. Commissioner of Internal Revenue, 2 Cir., 79 F. 2d 247, 249, certiorari denied 296 U.S. 653, 56 S.Ct. 370, 80 L.Ed, 465, our brethren distinguished the consolidation there from a purchase, yet turned their decision, allowing the deduction, on the rationale that “no loss was sustained by the issuing corporations in selling their bonds at a…
• The S. S. Bellatrix. United States v. Martin, 114 F.2d 1004 (3d Cir. 1940)
  …re entitled to great weight. The Gezina, 4 Cir., 89 F. 2d 300; The Piankatank, supra; Lillig v. Union Sulphur Co., supra; The James Griffiths, 9 Cir., 84 F. 2d 785; Leathem Smith-Putnam Navigation Co. v. Osby, 7 Cir., 79 F. 2d 280, certiorari denied 296 U.S. 653, 56 S.Ct. 370, 80 L.Ed. 465. In any event, there could be no justification for disturbing fhe findings whereon the decree below is based. They are fully supported by the evidence and, independently, we should have found to like effect. The appellan…