HELVERING, COMMISSIONER OF INTERNAL REVENUE,

v.

TYNG; AND SAME V. BUCHSBAUM

Citator

Cited By

• United States v. United States Fid. & Guar. Co., 309 U.S. 506 (U.S. 1940)
  …claim the Company may enforce as defendant under § 18. The cause is reversed and remanded to the district court for further proceedings 'in accordance with this opinion. Reversed. Mr. Jústice McReynolds took no part in the decision of this casei 308 U. S. 548. 3 Ct. Cls. 312. 6 Wall. 484. Ante, p. 495. 106 F. 2d 804. Bull v. United States, 295 U. S. 247, 261. Ante, p. 495. Heckman v. United States, 224 U. S. 413, 442; Mullen v. United States, 224 U. S. 448, 451; United States v. Rickert, 188 U. S.…
• United States v. Shaw de Bonis Non, 309 U.S. 495 (U.S. 1940)
  …rson v. United States, 26 Ct. Cls. 93, 98. United States v. National City Bank, 83 F. 2d 236 (C. C. A. 2), certiorari denied, 299 U. S. 563; American Prppeller Co. v. United States, 300 U. S. 475; Guaranty Trust Co. v. United States, 304 U. S. 126. 308 U. S. 548. Post, p. 506. Compiled Laws of Michigan (1929), c. 266, § 15682: “Set-offs in settlement of claims. Sec. 9. When a creditor against whom the deceased had claims shall present a claim to the commissioners, the executor or administrator shall exhi…
• Helvering v. Price, 309 U.S. 409 (U.S. 1940)
  …the Circuit Court of Appeals reversed. 106 F. 2d 336. Because of an alleged conflict with Eckert v. Burnet, 283 U. S. 140, Jenkins v. Bitgood, C. C. A. 2d, 101 F. 2d 17, and Ferris v. Commissioner, C. C. A. 2d, 102 F. 2d 985, we granted certiorari, 308 U. S. 548. The facts as found may be thiis summarized: In 1929 the Atlantic Bank and Trust. Company of Greensboro, North Carolina, was merged with the North Carolina Bank and Trust Company. The latter accepted conditionally certain _ assets of the Atlantic B…