CORY

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By

• Demkowicz v. Commissioner of Internal Revenue, 551 F.2d 929 (3d Cir. 1977)
  …Silver-man v. Commissioner, 538 F. 2d 927, 931 (2d Cir. 1976), then the Commissioner has the burden of going forward with the evidence. Baird v. Commissioner, supra, 438 F. 2d at 493; Cory v. Commissioner, 126 F. 2d 689, 694 (3d Cir.), cert. denied, 317 U.S. 642, 63 S.Ct. 34, 87 L.Ed. 517 (1942). But see Silverman v. Commissioner, supra, 538 F. 2d at 931; Bernuth v. Commissioner, 470 F. 2d 710, 714 (2d Cir. 1972); Cohen v. Commissioner, 266 F. 2d 5, 11 (9th Cir. 1959). There is no question that taxpayer’s…
• Commissioner of Internal Revenue v. Erie Forge Co., 167 F.2d 71 (3d Cir. 1948)
  …er, 9 Cir., 1945, 148 F. 2d 306; Crane-Johnson Co. v. Commissioner, 8 Cir., 1939, 105 F. 2d 740, 744, affirmed in 311 U.S. 54, 61 S.Ct. 114, 85 L.Ed. 35; Second Carey Trust v. Commissioner, 1942, 75 U.S.App.D.C. 263, 126 F. 2d 526, certiorari denied 317 U.S. 642,'63 S.Ct. 34, 87 L.Ed. 517; [*75] Jankowsky v. Commissioner, 10 Cir., 1932, 56 F. 2d 1006; Standard Knitting Mills, Inc., v. Commissioner, 6 Cir., 1944, 141 F. 2d 195, certiorari denied 322 U.S. 753, 64 S.Ct. 1266, 88 L.Ed. 1583; Weiller v. Commissi…
• Starr v. Lyman G. Rupp, 421 F.2d 999 (6th Cir. 1970)
  …between direct interference with or control of the res and adjudication of the rights of individuals who have an interest in the res. This line of distinction is not always clear. In Kittredge v. Stevens, 126 F. 2d 263 (1st Cir. 1942), cert. denied, 317 U.S. 642, 63 S.Ct. 64, 87 L.Ed. 517 (1942), the plaintiffs, who were beneficiaries under a will, brought a diversity suit in the federal court against the administrators of the estate. The prayer for relief was— “ * * * (1) to hold the defendants personally…