PINEY COKING COAL LAND CO.

v.

JAMES, STATE TAX COMMISSIONER

Citator

Cited By

• ARC Realty Co. v. Commissioner OF Internal Revenue, 295 F.2d 98 (8th Cir. 1961)
  …f Internal Revenue, 8 Cir., 245 F. 2d 381, certiorari denied 355 U.S. 876, 78 S.Ct. 139, 2 L.Ed. 2d 107; Weiss v. Commissioner of Internal Revenue, 8 Cir., 221 F. 2d 152; Heiner v. Gwinner, 3 Cir., 114 F. 2d 723, certiorari denied Gwinner v. Heiner, 311 U.S. 714, 61 S.Ct. 396, 85 L.Ed. 465. Such a presumption may be rebutted and will support a finding in favor of the Commissioner only in the absence of substantial evidence to the contrary. Wiget v. Becker, 8 Cir., 84 F. 2d 706; Cullers v. Commissioner of In…

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• In re Hydrocarbon Chems., Inc., 411 F.2d 203 (3d Cir. 1969)
  …re Prudence Co., 2d Cir. 1938, 96 F. 2d 157; Vermilion Bay Land Co. v. Fitzgerald, 6th Cir. 1946, 157 F. 2d 640; Greensfelder v. St. Louis Public Service Co., 8th Cir. 1940, 114 F. 2d 53, cert. denied sub nom. Stein v. St. Louis Public Service Co., 311 U.S. 714, 61 S.Ct. 396, 85 L.Ed. 464; In re Ritz Carlton Restaurant & Hotel Co., D.N.J.1945, 60 F.Supp. 861; see In re McGann Mfg. Co., 3d Cir. 1951, 188 F. 2d 110, 112. Indeed, for Chapter X proceedings section 241 of the Bankruptcy Act, 11 U.S.C. § 641, ex…
• Levine v. Commissioner OF Internal Revenue, 324 F.2d 298 (3d Cir. 1963)
  …rely on the restrictions on assignments contained in the mortgages. The restrictions of themselves did not render the mortgages valueless in the year received. We so held explicitly in Heiner v. Gwinner, 114 F. 2d 723, 725 (3 Cir. 1940), cert. den. 311 U.S. 714, 61 S.Ct. 396, 85 L.Ed. 465 (1940). Admittedly the petitioners had accepted them as $35,000 of the purchase price and listed them at that figure in their income tax returns as part of the sale price received from Katz. The governing regulation of th…