VAN VLECK

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By

• Interstate Transit Lines v. Commissioner of Internal Revenue, 130 F.2d 136 (8th Cir. 1942)
  …hol 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 Realty Co., 8 Cir., 106 F. 2d 509; Jenkins v. Bitgood, 2 Cir., 101 F. 2d 17; In re Park’s Estate, 2 Cir., 58 F. 2d 965, 966; Pennsy…
• ST. Paul Union Depot Co. v. Commissioner of Internal Revenue, 123 F.2d 235 (8th Cir. 1941)
  …U.S. 624, 54 S.Ct. 629, 78 L.Ed. 1479; Georgia Ry. & Electric Co. v. Commissioner, 5 Cir., 77 F. 2d 897, certiorari denied 296 U.S. 601, 56 S.Ct. 117, 80 L.Ed. 426; 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; Gulf, M. & N. R. Co. v. Commissioner, 5 Cir., 83 F. 2d 788. See Southern Ry. Co. v. Commissioner, 4 Cir., 74 F. 2d 887, 890; Chicago & N. W. R. Co. v. Commissioner, 7 Cir., 114 F. 2d 882, 885, 886. Brown v. Helvering,…
• Asa E. Calvin and Lois Calvin v. United States, 354 F.2d 202 (10th Cir. 1965)
  …ugh to encompass their contention,6 but we feel that would stretch the regulation beyond its intended scope. Subsection (b) apparently entered the regulation to change the situation in Van Vleck v. Commissioner, 2nd Cir., 80 F. 2d 217, cert. denied, 298 U.S. 656, 56 S.Ct. 676, 80 L.Ed. 1382, which held that a net operating loss of one spouse incurred during marriage but reported in a separate return could not be subsequently carried over to offset joint income when the parties filed a joint return. It seem…