DOTY, SECRETARY OF BANKING, RECEIVER,

v.

UNITED STATES

Citator

Cited By

• Nyhus v. Travel Mgmt. Corp., 466 F.2d 440 (D.C. Cir. 1972)
  …23 P. 2d 589, 591 (1933) ; Swanson v. Madsen, 145 Neb. 815, 18 N.W. 2d 217, 219 (1945) ; O’Parrell v. Virginia Pub. Serv. Co., 115 W.Va. 502, 177 S.E. 304, 306 (1934). . In re Campbell, 105 F. 2d 197, 200, 124 A.L.R. 1243 (9th Cir.), cert. denied, 308 U.S. 593, 60 S.Ct. 123, 84 L.Ed. 496 (1939) ; Masser v. London Operating Co., 106 Ela. 474, 145 So. 79, 83 (1932) ; Olmstead v. Latimer, 158 N.Y. 313, 53 N.E. 5, 6 (1899) ; Cummins v. Beavers, 103 Va. 230, 48 S.E. 891, 894 (1904). . Teal v. Bilby, 123 U.S.…
• Maverick-Clarke Litho Co. v. Commissioner of Internal Revenue, 180 F.2d 587 (5th Cir. 1950)
  ….S. 189. 40 S.Ct. 189, 64 L.Ed. 521, 9 A.L.R. 1570; Helvering v. Griffiths, 318 U.S. 317, 63 S.Ct. 636. 87 L.Ed. 843. . 26 U.S.C.A. § 23 (k) (1). . United States v. Beckman, 3 Cir., 104 F. 2d 260, certiorari denied, sub nom. Doty v. United States, 308 U.S. 593, 60 S.Ct. 123, 84 L.Ed. 496; Art Metal Construction Co. v. United States, 84 Ct.Cl. 312, 17 F.Supp. 854, 863.…
• Wilson Bros. & Co. v. Commissioner of Internal Revenue, 124 F.2d 606 (9th Cir. 1941)
  …er, and his judgment is controlling unless it is plainly arbitrary or unreasonable. Olympia Harbor Lumber Co. v. Commissioner, 9 Cir., 79 F. 2d 394; United States v. Beckman, 3 Cir., 104 F. 2d 260, certiorari denied sub. nom., Doty v. United States, 308 U.S. 593, 60 S.Ct. 123, 84 L.Ed. 496; Stranahan v. Commissioner, 6 Cir., 42 [*610] F. 2d 729, certiorari denied 283 U.S. 822, 51 S.Ct. 346, 75 L.Ed. 1437. The applicable regulation (Treas.Reg. 86, Art. 23 (k)-l) provides that “before a taxpayer may charge o…