R. L. BLAFFER & CO.

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By (11 total)

• Bazley v. Commissioner of Internal Revenue, 155 F.2d 237 (3d Cir. 1946)
  …octrine of Commissioner v. Sansome, 2 Cir., 1932, 60 F. 2d 931, certiorari denied Sansome v. Burnet, 1932, 2S7 U.S. 667, 53 S.Ct. 291, 77 L.Ed. 575, which we followed in Corrigan v. Commissioner, 8 Cir., 1939, 103 F. 2d 1010, certiorari denied 1939, 308 U.S. 576, 60 S.Ct. 91, 84 L.Ed. 482. For other cases in the long line following the Sansome decision, see f.n. 5 to Putnam v. United States, supra, 149 F. 2d at page 726. Furthermore, in determining whether there has been a “distribution of a taxable divid…
• Commissioner OF Internal Revenue v. Phillips, 275 F.2d 33 (4th Cir. 1960)
  …arlier for its cash surrender value, it would not be considered a sale or exchange and the excess of the proceeds over taxpayer’s cost basis would have been taxable as ordinary income. Bodine v. Commissioner, 3 Cir., 103 F. 2d 982, certiorari denied 308 U.S. 576, 60 S.Ct. 92, 84 L.Ed. 483; Avery v. Commissioner, 9 Cir., 111 F. 2d 19; Blum v. Higgins, 2 Cir., 150 F. 2d 471, 160 A.L.R. 1093; cf. Osenbach v. Commissioner, 4 Cir., 198 F. 2d 235. By the means of a sale prior to maturity, may the excess of procee…
• Georday Enters. v. Commissioner OF Internal Revenue, 126 F.2d 384 (4th Cir. 1942)
  …aker v. Commissioner, 2 Cir., 1936, 80 F. 2d 813; Cable v. Commissioner, 2 Cir., 1939, 102 F. 2d 977; certiorari denied, 1939, 308 U.S. 575, 60 S. Ct. 91, 84 L.Ed. 482; Corrigan v. Commissioner, 3 Cir., 1939, 103 F. 2d 1010, certiorari denied, 1939, 308 U.S. 576, 60 S.Ct. 91, 84 L.Ed. 482; Harter v. Helvering, 2 Cir., 1935, 79 F. 2d 12; Barnes v. United States, D.C.E.D.Pa. 1938, 22 F.Supp. 282; Crocker v. Commissioner, 1934, 29 B.T.A. 773; Carey v. Commissioner, 1934, 30 B. T.A. 572; Cf. Western Maryland Ry…