WISCONSIN ET AL.

v.

F. W. WOOLWORTH CO.

Citator

Cited By

• Helvering v. Hammel et ux., 311 U.S. 504 (U.S. 1941)
  …Appeals ruled that the loss was deductible in full. The circuit court of appeals affirmed, 108 F. 2d 753, holding that the loss established by the foreclosure sale was not a loss from a “sale” within the meaning of § 23 (j). We granted cer-tiorari, 310 U. S. 619, to resolve a conflict of the decision below with that of the court of appeals for the second circuit in Commissioner v. Electro-Chemical Engraving Co., 110 F. 2d 614. It is not denied that it' was the foreclosure sale of respondents’ interest in t…
• Helvering v. Neb. Bridge Supply & Lumber Co., 115 F.2d 288 (8th Cir. 1940)
  …ioner, 40 B.T.A. 376; Jones v. Commissioner, 39 B.T.A. 531; Rust v. Commissioner, 38 B.T.A. 910; Warfield v. Commissioner, 38 B.T. A. 907. Certiorari has been granted by the Supreme Court in those cases. 310 U. S. 622, 60 S.Ct. 1097, 84 L.Ed. 1395; 310 U.S. 619, 60 S.Ct. 1077, 84 L.Ed. 1393. See and compare, Street v. Welch, D. C., 30 F.Supp. 394; and Commissioner v. Freihofer, 3 Cir., 102 F. 2d 787.…