UNITED STATES

v.

UTAH-IDAHO SUGAR CO.

Citator

Cited By

• Helvering v. Wilmington Tr. Co., 124 F.2d 156 (3d Cir. 1941)
  …ch deductions were unauthorized in view of our holding that taxpayer was not engaged in the trade or business of security investment.19 The decision of the Board of Tax Appeals is reversed. DuPont v. Com’r, 3 Cir., 98 F. 2d 459, certiorari denied, 305 U.S. 631, 59 S.Ct. 97, 83 L.Ed. 405; Du Pont v. Com’r, 3 Cir., 110 F. 2d 641, certiorari denied, 311 U.S. 657, 61 S.Ct. 11, 85 L.Ed. 421. 26 U.S.C.A.Internal Revenue Code, § 23(a). Trade: “A line of work or a form of occupation pursued as a business or cal…
• Tendler v. Jaffe, 203 F.2d 14 (D.C. Cir. 1953)
  …Eating v. Best Place to Eat, 7 Cir., 1942, 131 F. 2d 809. See, also, Los Angeles Brush Corp. v. James, 1927, 272 U.S. 701, 706, et seq., 47 S.Ct. 286, 71 L. Ed. 481, and Graffis v. Woodward, 7 Cir., 1938, 96 F. 2d 329, 332, certiorari denied, 1938, 305 U.S. 631, 59 S.Ct. 95, 83 L.Ed. 404, both decided prior to the Rule. Here, however, the proceedings which eventuated before the master involved eleven hearings oyer a considerable period of time. The result of the reference, reflected in the record of the he…
• W. F. & John Barnes Co. v. Int'l Harvester Co., 145 F.2d 915 (7th Cir. 1944)
  …he court is presumptively correct.” See also Sprague v. Ticonic National Bank, 307 U.S. 161, 59 S.Ct. 777, 83 L.Ed. 1184; Harris v. Twentieth Century-Fox Film Corp., 2 Cir., 139 F. 2d 571; Graffis v. Woodward, 7 Cir., 96 F. 2d 329, certiorari denied 305 U.S. 631, 59 S.Ct. 95, 83 L.Ed. 404. It is quite true that in the Peterson and Newton cases the items in issue were of a different specific character than those now before us. However, those courts held that such items were properly charged as costs not bec…