BACH ET AL., EXECUTORS,
v.
ROTHENSIES, COLLECTOR OF INTERNAL REVENUE
BACH ET AL., EXECUTORS,
ROTHENSIES, COLLECTOR OF INTERNAL REVENUE
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…