MCGOLDRICK, COMPTROLLER OF THE CITY OF NEW YORK,

v.

GULP OIL CORP.

Citator

Cited By

• Helvering v. Nw. Steel Rolling Mills, Inc., 311 U.S. 46 (U.S. 1940)
  …9 Stat. 1648, 1655. The memorandum opinion of the Board is not officially reported; the Board relied on its- earlier opinion in Crane-Johnson Co. v. Commissioner, 38 B. T. A. 1355. 110 F. 2d 286. Crane-Johnson Co. v. Commissioner, 105 F. 2d 740. 309 U. S. 692; post, p. 629. E. g., Deputy v. du Pont, 308 U. S. 488, 493; White v. United States, 305 U. S. 281, 292; New Colonial Ice Co. v. Helvering, 292 U. S. 435, 440. 49 Stat. 1664. The credit allowed is “An amount equal to the portion of the earnings an…
• Crane-Johnson Co. v. Helvering, 311 U.S. 54 (U.S. 1940)
  …not make dividends except from the surplus profits arising from the business thereof ...” N. D. Comp. Laws (Supp. 1925) § 4543. 49 Stat. 1648, 1655. 38 B. T. A. 1355. 105 F. 2d 740. Northwest Steel Rolling Mills v. Commissioner, 110 F. 2d 286. 309 U. S. 692; post, p. 629.…
• R. Simpson & Co., Inc. v. Commissioner of Internal Revenue, 321 U.S. 225 (U.S. 1944)
  …iorari denied, 282 U. S. 878, certiorari granted, 282 U. S. 830; Neuberger v. Commissioner, certiorari denied, 308 U. S. 623, certiorari granted, 310 U. S. 655; Crane-Johnson Co. v. Commissioner, certiorari denied, 308 U. S. 627, certiorari granted, 309 U. S. 692; Helvering v. Cement Investors, certiorari denied, 315 U. S. 802, certiorari granted, 315 U. S. 825, in all but one of these cases the petition for rehearing was filed within 25 days after the denial of certiorari. In the other, the question of juri…