TAYLOR

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By (14 total)

• Fondren v. Commissioner of Internal Revenue, 324 U.S. 18 (U.S. 1945)
  …C. A. 7th); and Kinney v. Anglim, 43 F. Supp. 431 (N. D. Calif.). Cf. also Disston v. Commissioner, 144 F. 2d 115 (C. C. A. 3d). The decision, one judge dissenting, overruled the prior decision in Commissioner v. Taylor, 122 F. 2d 714, cert. denied, 314 U. S. 699. A petition for writ of certiorari was filed in the Disston case on October 12, 1944, and now is pending. Welch v. Paine, 120 F. 2d 141; Commissioner v. Taylor, 122 F. 2d 714, 715, cert. denied, 314 U. S. 699; Commissioner v. Brandegee, 123 F. 2d 5…

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• Haywood Lumber & Mining Co. v. Commissioner of Internal Revenue, 178 F.2d 769 (2d Cir. 1950)
  …to mean that the taxpayer exercised ordinary business care and prudence. Treas.Reg. 103, § 19.291-1; see Southeastern Finance Co. v. Commissioner, 5 Cir., 153 F. 2d 205; Girard Inv. Co. v. Commissioner, 3 Cir., 122 F. 2d 843, 848, certiorari denied 314 U.S. 699, 62 S.Ct. 479, 86 L.Ed. 559, citing Klein, Federal Income Taxation 1674. In the case at bar Mr. Sprague, the taxpayer’s secretary-treasurer, requested a certified public accountant, Mr. Wolcott, who was competent to advise on tax matters, to prepare…
• In re Va. Elec. & Power Co. v. SUN Shipbuilding & DRY Dock Co., 539 F.2d 357 (4th Cir. 1976)
  …to be the mandate of the statute. If the unambiguous language of the Congress quoted above is to be given its intended effect, the trial judge’s written opinion cannot be affirmed. Girard Investment Co. v. CIR, 122 F. 2d 843 (3d Cir.), cert. denied, 314 U.S. 699, 62 S.Ct. 479, 86 L.Ed. 559 (1941). In basing his decision upon amended Section 455, which is by its own terms inapplicable, the district judge committed an error of law. But the judge’s error in applying as the law of the case a statute not yet in…