MOLONEY ELECTRIC CO.

v.

HELVERING, COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By

• Romero v. Garcia & Diaz, Inc., 286 F.2d 347 (2d Cir. 1961)
  …ard. Taking the evidence most favorably to the plaintiff, it is apparent that the relation of G & D to the vessel differed toto coelo from that of the defendant in Quinn v. Southgate Nelson Corp., 2 Cir., 121 F. 2d 190, 191, certiorari denied 1941, 314 U.S. 682, 62 S.Ct. 185, 86 L.Ed. 546, upon which the Court relied in imposing liability. In that case, the defendant had undertaken to “manage, operate and conduct the business of the line” and “to man, equip, victual, supply and operate the vessels, subject…
• Albina Engine & Mach. Works, Inc. v. Abel, 305 F.2d 77 (10th Cir. 1962)
  …4) ; Baker-Riedt Motor Co. v. Moore, 93 Okl. 153, 220 P. 25 (1923); Appleby v. Kewanee Oil Company, 279 F. 2d 334 (10 Cir. 1960); Quinn v. Southgate Nelson Corporation, 36 F.Supp. 873, (D.C.S.D.N.Y.1941) aff’d 121 F. 2d 190 (2 Cir. 1941), cert. den. 314 U.S. 682, 62 S.Ct. 185, 86 L.Ed. 546. Cf. Atlas Life Ins. Co. of Tulsa v. Foraker, 196 Okl. 389, 165 P. 2d 323 (1946). Far from Safway’s appointing a subordinate agent solely for Albina within the contemplation of the rule sought to be invoked, both Safway…
• Nevada-Massachusetts Co. v. Commissioner of Internal Revenue, 128 F.2d 347 (9th Cir. 1942)
  …ust literally, and in terms deal with the disposition of earnings and profits of the taxable year and in support thereof is cited the case of Helvering v. Moloney Electric Co., 8 Cir., 120 F. 2d 617, at page 620, certiorari denied November 10, 1941, 314 U.S. 682, 62 S.Ct. 184, 86 L.Ed. -, rehearing denied January 12, 1942, 62 S.Ct. 487, 86 L.Ed. -. We do not agree that the Moloney case goes that far. We think that if the contract adequately, clearly and unqualifiedly provides for the earnings and profits of…