HUDSON MOTOR CAR CO.
v.
HERTZ, ADMINISTRATOR; AND MOTOR WHEEL CORP. V. HERTZ, ADMINISTRATOR

U.S. | 1941-12-22
Nos. 746; No. 747
314 U.S. 696 Supreme Court of the United States (1941) Positive Treatment
Cited by 21 cases

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Cited By (21 total)

  • …denial of special leave was an abuse of the discretion vested in the Tax Court. Lentin v. Commissioner of Internal Revenue, 243 F. 2d 907 (CA 7, 1957), Skenandoa Rayon Corp. v. Commissioner of Internal Revenue, 122 F. 2d 268 (CA 2, 1941) cert. den. 314 U. S. 696, 62 S.Ct. 413, 86 L.Ed. 556 (1941); McCarthy v. Commissioner of Internal Revenue, 139 F. 2d 20 (CA 7, 1943). But the majority spurn this issue with a single sentence. “As to the first argument, what the Supreme Court said in Hazel-Atlas, supra, is p…
  • …Cir. 1952), reversed on other grounds, 345 U.S. 502, 73 S.Ct. 807, 97 L.Ed. 1182; Missouri-Kansas Pipe Line Co. v. Commissioner, 148 F. 2d 460, 462 (3 Cir. 1945); Skenandoa Rayon Corp. v. Commissioner, 122 F. 2d 268, 271 (2 Cir. 1941), cert, denied 314 U.S. 696, 62 S.Ct. 413, 86 L.Ed. 556. (c) Expenditures in connection with the issuance or increase of non-dividend corporate stock. Motion Picture Capital Corp. v. Commissioner, supra, p. 873 of 80 F. 2d; Simmons Co. v. Commissioner, 33 F. 2d 75 (1 Cir. 192…
  • Lodge 1858 v. Webb, 580 F.2d 496 (D.C. Cir. 1978)
    …9, 48 L.Ed. 525 (1904); Inter-Continental Promotions, Inc. v. MacDonald, 367 F. 2d 293, 301 (5th Cir. 1966), cert. denied, 393 U.S. 834, 89 S.Ct. 105, 21 L.Ed.2d 104 (1968); Hudson Motor Car Co. v. Hertz, 121 F. 2d 326, 330 (6th Cir.), cert. denied, 314 U.S. 696, 62 S.Ct. 413, 86 L.Ed. 557 (1941); United States v. Updike, 25 F. 2d 746, 752 (D.C.Neb. 1928), aff'd, 32 F. 2d 1 (8th Cir. 1929), aff'd, 281 U.S. 489, 50 S.Ct. 367, 74 L.Ed. 984 (1930); United States v. Daniels, 279 F. 844, 849 (2d Cir. 1922); Grea…

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