DUPONT

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By

• Helvering v. Wilmington Tr. Co., 124 F.2d 156 (3d Cir. 1941)
  …business of security investment.19 The decision of the Board of Tax Appeals is reversed. DuPont v. Com’r, 3 Cir., 98 F. 2d 459, certiorari denied, 305 U.S. 631, 59 S.Ct. 97, 83 L.Ed. 405; Du Pont v. Com’r, 3 Cir., 110 F. 2d 641, certiorari denied, 311 U.S. 657, 61 S.Ct. 11, 85 L.Ed. 421. 26 U.S.C.A.Internal Revenue Code, § 23(a). Trade: “A line of work or a form of occupation pursued as a business or calling, as for a livelihood or for profit; anything practiced as a means of getting a living, money, bo…
• Bowles v. Skaggs, 151 F.2d 817 (6th Cir. 1945)
  …Act. N. L. R. B. v. Waumbec Mills, 1 Cir., 114 F. 2d 226, 234, 235. Like constructions have been given to provisions of other administrative and regulatory statutes. United States v. Adler’s Creamery, Inc., 2 Cir., 110 F. 2d 482, certiorari denied 311 U.S. 657, 61 S.Ct. 12, 85 L.Ed. 421; Walling v. Miller, 8 Cir., 138 F. 2d 629. It must be remembered that the orders of regulatory bodies are in the public interest — they are not in the nature of suits at common law and frequently authorize remedies in dero…
• Commissioner of Internal Revenue v. Saltonstall, 124 F.2d 110 (1st Cir. 1941)
  …Salvage, 1936, 297 U.S. 106, 56 S.Ct. 375, 80 L.Ed. 511; Commissioner v. Union Pac. R. Co., 2 Cir., 1936, 86 F. 2d 637; Helvering v. Williams, 8 Cir., 1938, 97 F. 2d 810.; Hawke v. Commissioner, 9 Cir., 1940, 109 F. 2d 946, certiorari denied, 1940, 311 U.S. 657, 61 S.Ct. 11, 85 L.Ed. 421; Helvering v. Schine Chain Theatres, Inc., 2 Cir., 1941, 121 F. 2d 948. The Commissioner has been quite insistent upon this point of view in the reverse case where in ah earlier year a taxpayer by mistake had overstated hi…