WASHER, EXECUTOR,

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By (14 total)

• Richmond Elks Hall Ass'n v. Richmond Redev. Agency & the City of Richmond, 561 F.2d 1327 (9th Cir. 1977)
  …ment below. We disagree with Agency’s contention and uphold that portion of the district court’s judgment requiring a quitclaim deed. This court observed in Hawaiian Gas Products v. Commissioner of Int. Rev., 126 F. 2d 4, 5 (9th Cir.), cert. denied, 317 U.S. 653, 63 S.Ct. 48, 87 L.Ed. 525 (1942), that “the Sovereign can get no greater title than that held by the former owner.” The sole plaintiff in this case is Elks. No claim was asserted at trial on behalf of any other party. Accordingly, the compensation…
• Jones v. Corbyn, 186 F.2d 450 (10th Cir. 1950)
  …. 2d 934, 936; Pender v. Commissioner of Internal Revenue, 4 Cir., 110 F. 2d 477, 478, certiorari denied 310 U.S. 650, 60 S.Ct. 1103, 84 L.Ed. 1416; Hawaiian Gas Products v. Commissioner of Internal Revenue, 9 Cir., 126 F. 2d 4, 5, certiorari denied 317 U.S. 653, 63 S.Ct. 48, 87 L.Ed. 525. By terminating the contract and transferring the business to the company, there was a sale and transfer of a capital asset within the meaning of the statute. It is true that the contract released any and all claims for d…
• Dunlop v. Commissioner of Internal Revenue, 165 F.2d 284 (8th Cir. 1948)
  …ll, D.C., 46 F.Supp. 838; Burnet v. Whitehouse, 283 U.S. 148, 51 S.Ct. 374, 75 L.Ed. 916, 73 A.L.R. 1534; Helvering v. Pardee, 290 U.S. 365, 370, 54 S.Ct. 221, 78 L.Ed. 365; Anderson’s Estate v. Commissioner, 9 Cir., 126 F. 2d 46, certiorari denied, 317 U.S. 653, 63 S.Ct. 48, 87 L.Ed. 525; Burchenal v. Commissioner, 6 Cir., 150 F. 2d 482; Chambers v. Commissioner, 3 Cir., 77 F. 2d 95; Commissioner v. Crawford’s Estate, 3 Cir., 139 F. 2d 616; Helvering v. Butterworth, 290 U.S. 305, 54 S.Ct. 221, 78 L.Ed. 365…