STATE FARM MUTUAL AUTOMOBILE INSURANCE CO.

v.

DEWALT

Citator

Cited By

• Allen v. Commissioner of Internal Revenue, 117 F.2d 364 (1st Cir. 1941)
  …ess is cancelled by the corporation. Cohen v. Commissioner, 5 Cir., 77 F. 2d 184, certiorari denied, 296 U.S. 610, 56 S.Ct. 129, 80 L.Ed. 433; Fitch v. Helvering, 8 Cir., 70 F. 2d 583; Hudson v. Commissioner, 6 Cir., 99 F. 2d 630, certiorari denied, 306 U.S. 644, 59 S.Ct. 584, 83 L.Ed. 1044; Waggaman v. Helvering, 64 App.D.C. 371, 78 F. 2d 721, certiorari denied, 296 U.S. 618, 56 S.Ct. 139, 80 L.Ed. 439; Wiese v. Commissioner, 8 Cir., 93 F. 2d 921, certiorari denied, 304 U.S. 562, 58 S.Ct. 944, 82 L.Ed. 152…
• Hash v. Commissioner OF Internal Revenue, 273 F.2d 248 (4th Cir. 1959)
  …der has been held to constitute the receipt of a constructive dividend. Waggaman v. Helvering, 64 App. D.C. 371, 78 F. 2d 721, certiorari denied 296 U.S. 618, 56 S.Ct. 139, 80 L.Ed 439; Hudson v. Commissioner, 6 Cir., 99 F. 2d 630, certiorari denied 306 U.S. 644, 59 S.Ct. 584, 83 L.Ed. 1044; Wilson’s Estate v. Commissioner, 5 Cir., 255 F. 2d 702, affirming per curiam 27 T.C. 976. Taxpayer argues that the credit of $12,284.97 to his personal account “was-merely a bookkeeping entry, an erroneous one at that,…
• McKELVY v. The United States, 478 F.2d 1217 (Ct. Cl. 1973)
  …on of the accumulated earnings of the company. The Commissioner properly included them in the petitioners’ income for the year 1928. [Id. at 185-186.] The same situation existed in Hudson v. Commissioner, 99 F. 2d 630 (6th Cir. 1938), cert. denied, 306 U.S. 644, 59 S.Ct. 584, 83 L.Ed. 1044, where the directors of a corporation cancelled by resolution the cash withdrawals theretofore made by stockholders. The court there held that the distribution occurred in the year the debts were cancelled, saying: This…