WILNER

v.

UNITED STATES

Citator

Cited By

• Jennings v. Commissioner of Internal Revenue, 110 F.2d 945 (5th Cir. 1940)
  …tz v. Tri-County Natural Gas Co., 259 Pa. 477, 103. A. 285; Boehm v. United States, 20 Ct.Cl. 142. Sections 23, 181, 182, and 183 of the Revenue Act of 1936, ch. 690, 49 Stat. 1648; Johnston v. Commissioner, 2 Cir., 86 F. 2d 732, certiorari denied, 301 U.S. 683, 57 S.Ct. 784, 81 L.Ed. 1341. Botany Mills v. United States, 278 U.S. 282, 289, 49 S.Ct. 129, 73 L.Ed. 379. H.Rep.No.1860, 75th Cong., 3rd Sess., pp. 42-43.…
• Neuberger v. Commissioner of Internal Revenue, 104 F.2d 649 (2d Cir. 1939)
  …nstrued to prevent such offsetting, as the Board held it did, is unconstitutional. Both questions must be answered in the negative upon the authority of prior decisions by this court. Johnston v. Commissioner, 2 Cir., 86 F. 2d 732, certiorari denied 301 U.S. 683, 57 S.Ct. 784, 81 L.Ed. 1341; Davis v. United States, 2 Cir., 87 F. 2d 323, certiorari denied 301 U.S. 704, 57 S.Ct. 937, 81 L.Ed. 1350. The commissioner’s petition likewise' presents two questions, one relating to commissions paid on the purchase…
• Randolph Prods. Co. v. Manning, 176 F.2d 190 (3d Cir. 1949)
  …come taxation, although it is recognized as such in bankruptcy proceedings under the bankruptcy laws. Section 187, Internal Revenue Code, 53 Stat. 70, 26 U.S.C.A. § 187. Johnston v. Commissioner, 2 Cir., 1936, 86 F. 2d 732, certiorari denied 1937, 301 U.S. 683, 57 S.Ct. 784, 81 L.Ed. 1341; Scherf v. Commissioner, 5 Cir., 1947, 161 F. 2d 495, certiorari denied 332 U.S. 810, 68 S.Ct. 111, 92 L.Ed. 387. Section 181, Internal Revenue Code, 53 Stat. 69, 20 U.S.C.A. § 181. Section 182, Internal Revenue Code,…