GENERAL BAKING CO.

v.

GOLDBLATT BROS. INC.

Citator

Cited By

• Bernstein v. Commissioner OF Internal Revenue, 267 F.2d 879 (5th Cir. 1959)
  …64 F. 2d 424; Reinecke v. Spalding, 280 U.S. 227, 50 S.Ct. 96, 74 L.Ed. 385; Gowran v Commissioner, 7 Cir., 1937, 87 F. 2d 125, [*882] reversed on other grounds sub nom. Helvering v. Gowran, 302 U.S. 238, 58 S.Ct. 154, 82 L.Ed. 224, rehearing denied 302 U.S. 781, 58 S.Ct. 478, 82 L.Ed. 603. We think the Tax Court was correct in its opinion and correctly carried' its findings and conclusions into its decision. That decision is Affirmed. . “(b) Procedure in absence of agreement. — If, however, the parties…
• Owens v. Commissioner OF Internal Revenue, 273 F.2d 251 (5th Cir. 1959)
  …the record for the affirmance of a Tax Court decision it should be affirmed even though the reviewing court is in disagreement with the ground adopted by the Tax Court. Helvering v. Gowran, 302 U.S. 238, 58 S.Ct. 154, 82 L.Ed. 224, rehearing denied 302 U.S. 781, 58 S.Ct. 478, 82 L.Ed. 603. Perhaps, in reaching conclusions upon matters not decided by the Tax Court, I have indulged in factual inferences which should have been first passed upon by it. If so, then I think the cause should be remanded with di…