TWEEDIE

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By

• Gounares Bros. & Co., Inc. v. United States, 292 F.2d 79 (5th Cir. 1961)
  …lectric Co., 15 B.T.A. 983; Corn Exchange Bank v. United States, 2 Cir., 1930, 37 F. 2d 34; Estate of George Herder, 36 B.T.A. 934, affirmed in part and reversed in part on other issues, 1939, 70 App.D.C. 287, 106 F. 2d 153, certio [*85] rari denied 308 U.S. 617, 60 S.Ct. 262, 84 L.Ed. 515; Clifton Manufacturing Co. v. Commissioner, 4 Cir., 1943, 137 F. 2d 290, at page 292, 150 A.L.R. 749; Chicago & North Western Ry. Co., 29 T.C. 989 (CCH Dec. 22, 867); Society Brand Clothes, Inc., 18 T.C. 304.…
• In re Goodman's Estate. Goodman v. Commissioner of Internal Revenue, 199 F.2d 895 (3d Cir. 1952)
  …property acquired was similar to that converted. That the “forthwith” requirement was satisfied is shown by Estate of George Herder, 1937, 36 B.T.A. 934, affirmed sub nom. Herder v. Helvering, 70 App.D.C. 287, 106 F. 2d 153, certiorari denied 1939, 308 U.S. 617, 60 S.Ct. 262, 84 L.Ed. 515; August Buckhardt, 1935, 32 B.T.A. 1272; Paul Haberland, 1932, 25 B.T.A. 1370. Petitioner’s good faith and the similarity of the property acquired were not attacked. . Treasury Regulation 111. “Sec. 29.112(f)-l. Reinves…
• William Flaccus Oak Leather Co. v. Commissioner of Internal Revenue, 114 F.2d 783 (3d Cir. 1940)
  …etc., shall be treated as having been “received in exchange therefor.” § 117(f). Under the Revenue Act of 1928. Under the Revenue Act of 1924. Certiorari granted June 3, 1940, 310 U.S. 622, 60 S.Ct. 1097, 84 L.Ed. 1395. Certiorari denied, 1939, 308 U.S 617, 60 S.Ct. 262, 84 L.Ed. 515.…