NEW YORK TRUST CO., EXECUTOR,

v.

UNITED STATES

Citator

Cited By

• Mut. Assurance, Inc. v. United States, 56 F.3d 1353 (11th Cir. 1995)
  …that an accepted claim is no longer in existence and is, therefore, not a basis for filing an amended claim. E.g., Edwards v. Malley, 109 F. 2d 640, 645 (1st Cir.1940); New York Trust Co. v. United States, 87 F. 2d 889, 891 (2d Cir.), cert. denied, 301 U.S. 704, 57 S.Ct. 937, 81 L.Ed. 1359 (1937). We disagree. In Bemis Brothers Bag Co. v. United States, 289 U.S. 28, 53 S.Ct. 454, 77 L.Ed. 1011 (1933), the taxpayer’s timely filed claim for refund raised three grounds for relief and set forth facts and argu…
• Neuberger v. Commissioner of Internal Revenue, 104 F.2d 649 (2d Cir. 1939)
  …nswered 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 of securities, the other-to commissions paid on the sale of securities. Relying upon this court’s decision…
• Miss. Valley Portland Cement Co. v. United States, 408 F.2d 827 (5th Cir. 1969)
  …ifficult burden in trying to prove that he is entitled to a deduction, which is allowed as a matter of legislative grace, than he does in showing that a distribution is not income. See Davis v. United States, 2 Cir. 1937, 87 F. 2d 323, cert. denied, 301 U.S. 704, 57 S.Ct. 937, 81 L.Ed. 1359. We find that both the cases and a literal reading of the Code to support the taxpayer’s contention that patronage payments are properly termed “exclusions.” In Farmers Cooperative Co. v. Birmingham, N.D. Iowa, 1949, 86…