HOUSMAN

v.

CALIFORNIA

Citator

Cited By

• Miles-Conley Co., Inc. v. Commissioner of Internal Revenue, 173 F.2d 958 (4th Cir. 1949)
  …r the reasonableness of the compensation, the Tax Court may hold that the taxpayer has failed to sustain this burden. National Weeklies, Inc. v. Commissioner; 8 Cir., 137 F. 2d 39; cf. Mahler v. Commissioner, 2 Cir., 119 F. 2d 869, certiorari denied 314 U.S. 660, 62 S.Ct. 114, 86 L.Ed. 529. That was the precise basis of the decision below. See 10 T.C. 754. The Tax Court expressly found: “A reasonable compensation for the services of petitioner’s president during each of the taxable years was not in excess…
• Grand Union Equip. Co., Inc v. Lippner, 167 F.2d 958 (2d Cir. 1948)
  …Shoe Stores, supra; cf. Duebler v. Sherneth Corp., 2 Cir., 160 F. 2d 472. The expiration of an extended period of time will not prevent a reopening for justifiable reasons. Tuffy v. Nichols, 2 Cir., 120 F. 2d 906, certiorari denied Nichols v. Tuffy, 314 U.S. 660, 62 S.Ct. 113, 86 L.Ed. 528; Gerber v. Fruchter, 2 Cir., 147 F. 2d 120; Traub v. Marshall Field & Co., 5 Cir., 182 F. 622; Milando v. Perrone, supra, 2 Cir., 157 F. 2d 1002, 1003. Hence control of a bankruptcy court over its orders has been upheld…
• Belser v. Commissioner of Internal Revenue, 174 F.2d 386 (4th Cir. 1949)
  …n the taxpayer to bring himself clearly within the statutory provisions authorizing the claimed deduction or exemption. Miller Manufacturing Co. v. Commissioner, 4 Cir., 149 F. 2d 421; Mahler v. Commissioner, 2 Cir., 119 F. 2d 869, certiorari denied 314 U.S. 660, 62 S.Ct. 114, 86 L.Ed. 529. And federal income tax statutes have been consistently drawn with the purpose of definitely fixing, so far as is practicable, the precise year in which a deduction or exemption must be claimed, not with the idea of leavi…