PIERACCINI ET AL.
v.
UNITED STATES
PIERACCINI ET AL.
UNITED STATES
316 U.S. 666
Supreme Court of the United States (1942)
Positive Treatment
Cited by 1 case
Opinion
Full opinion text not available for this case.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
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Commissioner of Internal Revenue v. Guar. Tr. Co. of N.Y., 144 F.2d 756 (2d Cir. 1944)…ce the courts have recognized that accrued income under § 42 “may be something different than what a living taxpayer on an accrual basis may record as accrued income.” Bach v. Rothensies, 3 Cir., 124 F. 2d 306, 307, 142 A.L.R. 210, certiorari denied 316 U.S. 666, 62 S.Ct. 1035, 86 L.Ed. 1742; Helvering v. McGlue’s Estate, 4 Cir., 119 F. 2d 167, 170; Commissioner v. Cohen, 5 Cir., 121 F. 2d 348; First Nat. Bank & Trust Co. v. Glenn, D.C.W.D.Ky., 36 F. Supp. 552. These four cases all involved the accrual of d…