SECURITIES ALLIED CORP.

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By

• Galloway v. United States, 302 F.2d 457 (10th Cir. 1962)
  …removal order is not appealable. Binion v. United States, 9 Cir., 201 F. 2d 498, cert. denied 345 U.S. 935, 73 S.Ct. 796, 97 L.Ed. 1363; Meltzer v. United States, 9 Cir., 188 F. 2d 916; Edelstein v. United States, 3 Cir., 97 F. 2d 271, cert. denied 305 U.S. 617, 59 S.Ct. 76, 83 L.Ed. 394; Bogle v. White, 5 Cir., 61 F. 2d 930, cert. denied 289 U.S. 737, 53 S.Ct. 656, 77 L.Ed. 1484; Evans v. United States, 5 Cir., 36 F. 2d 315; Wood v. Cooper, 8 Cir., 18 F. 2d 535, cert. denied 274 U.S. 750 and 761, 770, 47…
• Stephens, Inc. v. United States, 464 F.2d 53 (8th Cir. 1972)
  …from their income yield. See United States v. Chinook Inv. Co., 136 F. 2d 984 (9 Cir. 1943); Commissioner of Internal Revenue v. Charavay, 79 F. 2d 406 (3 Cir. 1935); Securities Allied Corp. v. Commissioner, 95 F. 2d 384 (2 Cir. 1938), cert. denied, 305 U.S. 617, 59 S.Ct. 76, 83 L.Ed. 393. This is true even though the taxpayer has the status of “dealer” with respect to other similar securities which it properly holds in its inventory. Brown v. United States, 426 F. 2d 355, 192 Ct.Cl. 203 (1970); Schafer v.…
• Meltzer v. United States, 188 F.2d 916 (9th Cir. 1951)
  …of discretion, giving due weight to the evidence and to the nature and circumstances of the offense.” . 28 U.S.C.A. | 1291; Cf. Browder v. United States, 5 Cir., 168 F. 2d 418. . Edelstein v. United States, 3 Cir., 97 F. 2d 271, certiorari denied 305 U.S. 617, 59 S.Ct. 76, 83 L.Ed. 394; Bogle v. White, 5 Cir., 61 F. 2d 930, certiorari denied 289 U.S. 737, 53 S.Ct. 656, 77 L.Ed. 1484; Evans v. United States, 5 Cir., 36 F. 2d 315, 316; Wood v. Cooper, 8 Cir., 18 F. 2d 535, certiorari denied 274 U.S. 750, 4…