STARR

v.

COMMISSIONER OF INTERNAL REVENUE; TRUE ET AL. V. SAME; AND DOHME V. SAME

Citator

Cited By

• Solomon Dehydrating Co. v. Guyton, 294 F.2d 439 (8th Cir. 1961)
  …rnum v. Union Pac. R. Co., 112 Neb. 340, 199 N.W. 503, 505; Hessler v. Bellamy, 128 Neb. 571, 259 N.W. 514, 515; United States v. Harth, 8 Cir., 61 F. 2d 541, 544; Liggett & Myers Tobacco Co. v. De Parcq, 8 Cir., 66 F. 2d 678, 683, certiorari denied 298 U.S. 680, 56 S.Ct. 947, 80 L.Ed. 1400; Jacobson v. Chicago, M., St. P. & P. R. Co., 8 Cir., 66 F. 2d 688, 693. But ve are also aware (a) that where there is a reasonable dispute as to what the physical facts show, conclusions to be drawn therefrom are for th…
• State of Wash. v. United States, 87 F.2d 421 (9th Cir. 1936)
  …rvention could not be denied on that ground. It is true that the State of Oregon claims title to the island adverse to both plaintiff and defendants, and that if the rule announced in Baxter v. McGee (C.C.A.8) 82 F. (2d) 695, 698, certiorari denied 298 U.S. 680, 56 S.Ct. 948, 80 L. Ed. 1401, were followed, we would of necessity be compelled to affirm the order denying the application of the State of Oregon to intervene. It was held in that case, that a person cannot “intervene and claim title as against bo…
• Commissioner of Internal Revenue v. Gilmore's Estate and six other cases, 130 F.2d 791 (3d Cir. 1942)
  …v. Commissioner of Internal Revenue, 4 Cir., 1941, 124 F. 2d 602; Worcester Salt Co. v. Commissioner of Internal Revenue, 2 Cir., 1935, 75 F. 2d 251. In Starr v. Commissioner of Internal Revenue, 4 Cir., 1936, 82 F. 2d 964, certiorari denied, 1936, 298 U.S. 680, 56 S.Ct. 948, 80 L.Ed. 1401, the device chosen was such as to enable the shareholders to convert their interests into cash and thus realize a tangible profit. Helvering v. Alabama Asphaltic Limestone Co., 1942, 315 U.S. 179, 183, 62 S.Ct. 540, 86…