THOMPSON, TRUSTEE,

v.

MCPHERSON, ADMINISTRATRIX

Citator

Cited By

• Civil Aeronautics Bd. v. Modern Air Transp., Inc., 179 F.2d 622 (2d Cir. 1950)
  …9 U.S. 393, 57 [*625] S.Ct. 265, 81 L.Ed. 301; Texas & P. R. Co. v. Gulf, C. & S. F. R. Co., 270 U.S. 266, 46 S.Ct. 263, 70 L.Ed. 578; Burrus Mill & Elevator Co. of Oklahoma v. Chicago, R. I. & P. R. Co., 10 Cir., 131 F. 2d 532, certiorari denied 318 U.S. 773, 63 S.Ct. 770, 87 L.Ed. 1143. The distinction has come to be thoroughly recognized in the decisions first involving the Interstate Commerce Commission and now given general application, cf. Rochester Tel. Corp. v. United States, 307 U.S. 125, 139,…
• Miles-Conley Co., Inc. v. Commissioner of Internal Revenue, 173 F.2d 958 (4th Cir. 1949)
  …tchell falls far short of the character of evidence of salaries paid in similar businesses which would have been of aid to the Tax Court. See L. & C. Mayers Co., Inc. v. Commissioner, 2 Cir., 131 F. 2d 309, certiorari denied Mayers Co. v. Helvering, 318 U.S. 773, 63 S.Ct. 770, 87 L.Ed. 1143. We do not wish to overemphasize the importance of evidence as to the amount of time spent in performing the services, or evidence of salaries paid in similar businesses ; and certainly do not suggest that such evidence…
• Ecco High Frequency Corp. v. Commissioner of Internal Revenue, 167 F.2d 583 (2d Cir. 1948)
  …of Capita’s services was for tax purposes a question of fact to be ultimately determined by the Tax Court. Long Island Drug Co. v. Commissioner, 2 Cir., 111 F. 2d 593, 594; L. & C. Mayers Co. v. Commissioner, 2 Cir., 131 F. 2d 309, certiorari denied 318 U. S. 773, 63 S.Ct. 770, 87 L.Ed. 1143. This valuation required a consideration of the particular circumstances of Capita’s relationship with Ecco, and the Tax Court was not bound to follow slavishly any general custom of the trade, which the contracting part…