HELVERING, COMMISSIONER OF INTERNAL REVENUE,

v.

SAFE DEPOSIT & TRUST CO. OF BALTIMORE, TRUSTEE, ET AL.

Citator

Cited By

• Magruder v. Washington, 316 U.S. 69 (U.S. 1942)
  …ed to give effect to the Treasury regulation claimed to be applicable.2 35 F. Supp. 340. The Circuit Court of Appeals affirmed. 120 F. 2d 441. We granted certiorari because of the importance of the question in the administration of the revenue acts. 314 U. S. 601. The regulation, Article 43 (a) (5), provides: “Art. 43. Illustrations.—(a) General.—In general ‘doing business’ includes any activities of a corporation whether it engages in— “(5) the orderly liquidation of property by negotiating sales from ti…
• Graves v. Schmidlapp, 315 U.S. 657 (U.S. 1942)
  …f Appeals affirmed the order without opinion, 286 N. Y. 596, 35 N. E. 2d 937, but certified by its remittitur that it held that the taxing statute, as sought to be applied in this proceeding, violates the Fourteenth Amendment. We granted certiorari, 314 U. S. 601, because of the importance of the question presented. For purposes of estate and inheritance taxation, the power to dispose of property at death is the equivalent of ownership. Bullen v. Wisconsin, 240 U. S. 625; Whitney v. Tax Comm’n, 309 U. S. 53…
• Nat'l Labor Relations Bd. v. Express Pub. Co., 128 F.2d 690 (5th Cir. 1942)
  …whether the rates of pay and hours of work should be adopted even if both parties were in accord. The case of the Daily News was pending before this court. Fleming, Administrator, v. A. H. Belo Corporation, 5 Cir., 121 F. 2d 207, certiorari granted 314 U.S. 601, 62 S.Ct. 137, 86 L.Ed. -. We have delayed rendering our opinion in this case pending decision of the Belo case by the Supreme Court, so that the parties might be better advised as to the kind of wages and hours contract which may or may not be ente…