GORIN

v.

UNITED STATES; AND SALICH V. SAME

Citator

Cited By

• Electro-Chemical Engraving Co., Inc. v. Commissioner of Internal Revenue, 311 U.S. 513 (U.S. 1941)
  …110 F. 2d 614, holding that the loss sustained by petitioner was a loss from a sale of capital assets, § 23 (j), which under § 117 (d) could be deducted from the gross income only to the extent of capital gains, plus $2,000. We . granted certiorari, 310 U. S. 622, so that the case might be considered with the conflicting decision of the court of appeals for the sixth circuit in the Hammel case, 108 F' 2d 753. For the reasons stated in our opinion "in the Hammel case we think that this case was rightly decide…
• Helvering v. Neb. Bridge Supply & Lumber Co., 115 F.2d 288 (8th Cir. 1940)
  …Welch, D.C., 30 F.Supp. 394; Hill v. Commissioner, 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.…
• William Flaccus Oak Leather Co. v. Commissioner of Internal Revenue, 114 F.2d 783 (3d Cir. 1940)
  …ly provides that amounts received upon the retirement of notes, bonds, 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.…