HARDEN MORTGAGE LOAN CO.
v.
COMMISSIONER OF INTERNAL REVENUE

U.S. | 1943-11-22
No. 443
320 U.S. 791 Supreme Court of the United States (1943) Positive Treatment
Cited by 13 cases

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Cited By (13 total)

  • …ely? To these questions the answer is generally No. In order to establish liability the plaintiff must show that the defendant’s breach was a “substantial factor” in causing the injury. Krauss v. Greenberg, 137 F. 2d 569 (3d Cir. 1943), cert. den., 320 U.S. 791, 64 S.Ct. 207, 88 L.Ed. 477 (1943); Southern National Bank v. Crateo, Inc., 458 F. 2d 688 (5th Cir. 1972); Eazor Express, Inc. v. International Brotherhood of Teamsters, 520 F. 2d 951 (3d Cir. 1975), cert. den., 424 U.S. 935, 96 S.Ct. 1149, 47 L.Ed.…
  • …aining agreements. Moreover, the defendant unions were answerable in damages for the loss where, as here, their breach was a substantial factor in causing the plaintiffs’ injury, Krauss v. Greenbarg, 3d Cir., 137 F. 2d 569, 572, cert. denied, 1943, 320 U.S. 791, 64 S.Ct. 207, 88 L.Ed. 477, even though the acts of others were contributing factors also, as, for example, the actions of the strikers in this case. Southern National Bank v. Crateo, Inc., 5 Cir. 1972, 458 F. 2d 688, 697; Krauss v. Greenbarg, 3d C…
  • …made; otherwise no deduction will be allowed. Interstate Transit Lines v. Commissioner, supra; Nowland v. Commissioner, 4 Cir., 1957, 244 F. 2d 450, 454; Harden Mortgage Loan Co. v. Commissioner, 10 Cir., 137 F. 2d 282, 284, certiorari denied 1943, 320 U.S. 791, 64 S.Ct. 206, 88 L.Ed. 476. Cf. Estate of Fuller v. Commissioner, supra; Chesbro v. Commissioner, 2 Cir., 1955, 225 F. 2d 674, certiorari denied 1956, 350 U.S. 995, 76 S.Ct. 544, 100 L. Ed. 860. The petitioner likewise failed to show any basis for…

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