BLAFFER

v.

COMMISSIONER OF INTERNAL REVENUE; AND FARISH V. SAME

Citator

Cited By

• In re Standard GAS & Elec. Co. Hastings v. H. M. Byllesby & Co., 119 F.2d 658 (3d Cir. 1941)
  …2d 952, certiorari denied sub. nom., Keig v. Harris Trust & Savings Bank, 305 U.S. 658, 59 S.Ct. 357, 358, 83 L.Ed. 426. See also Thompson v. Terminal Shares, Inc., 8 Cir., 104 F. 2d 1, 9, certiorari denied 306 U.S. 652, 59 S.Ct. 643, 83 L.Ed. 1051, 308 U.S. 559, 60 S.Ct. 100, 84 L.Ed. 410 and Tilton v. Model Taxi Corporation, 2 Cir., 112 F. 2d 86. We must determine, in addition, whether section 23 is inconsistent with the provision of section 77B that the reorganization court “shall have and may exercise…
• Est. of Robert A. Goodall v. Commissioner OF Internal Revenue, 391 F.2d 775 (8th Cir. 1968)
  …be said to have any earnings or profits, citing W. S. Farish & Co., 38 B.T.A. 150, 156, 159 (1938), aff’d Commissioner of Internal Revenue v. W. S. Farish & Co., 104 F. 2d 833 (5 Cir. 1939), cert. denied Blaffer v. Commissioner of Internal Revenue, 308 U.S. 559, 60 S.Ct. 91, 84 L.Ed. 469, and that a taxpayer’s “mental attitude toward them is wholly immaterial”. [*796] We are not prepared to hold that there must be a finding of specific monetary amount for the reasonable needs of the business before, and as…
• Van Norman Co. v. Welch, 141 F.2d 99 (1st Cir. 1944)
  …Milton Dairy Co.., 1927, 275 U.S. 215, 48 S.Ct. 71, 72 L.Ed. 247; Foley Securities Corp. v. Commissioner, 8 Cir., 1939, 106 F. 2d 731; Commissioner v. W. S. Farish & Co., 5 Cir., 1939, 104 F. 2d 833, certiorari denied Blaffer v. Commissioner, 1939, 308 U.S. 559, 60 S.Ct. 91, 84 L.Ed. 469; Sale v. Commissioner, 1937, 35 B.T.A. 938; Plant v. Commissioner, 30 B.T.A. 133, affirmed, 2 Cir., 1935, 76 F. 2d 8; Stifel v.. Commissioner, 1934, 29 B.T.A. 1145. But cf. Pembroke Realty & Securities Corporation v. Commi…