ESTATE OF ABENDROTH ET AL.

v.

COMMISSIONER OF INTERNAL REVENUE; AND ESTATE OF BLACQUE ET AL. V. SAME

Citator

Cited By

• Fashion Originators' Guild of Am., Inc. v. Fed. Trade Comm'n, 312 U.S. 457 (U.S. 1941)
  …below is accordingly Affirmed. 114 F. 2d 80. Because of inconsistency between the holding below and that of the First Circuit Court of Appeals in Wm. Filene’s Sons Co. v. Fashion Originators’ Guild of America, 90 F. 2d 556, we granted certiorari. 311 U. S. 641. 26 Stat. 209, 15 U. S. C. § 1 et seq.; 38 Stat. 730, 15 U. S. C. § 12 et seq.; 38 Stat. 717, 15 U. S. C. § 41 et seq. In one instance a fine of $1500 was imposed, and the Guild notified its membership that a fine of $5000 would be assessed in cas…
• Hort v. Commissioner of Internal Revenue, 313 U.S. 28 (U.S. 1941)
  …F. 2d 841, we [*30] granted certiorari limited to the question whether, “in computing net gain or loss for income tax purposes, a taxpayer [can] offset the value of the lease canceled against the consideration received by him for the cancellation.” 311 U. S. 641. Petitioner apparently contends that the amount received for cancellation of the lease was capital rather than ordinary income and that it was therefore subject to §§ 101, 111-113, and 117 (47 Stat. 169, 191, 196-202, 207) which govern capital gain…
• Maass v. Higgins, 312 U.S. 443 (U.S. 1941)