BONWIT TELLER, INC.

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By (18 total)

• McCULLOUGH Tool Co. v. Well Surveys, Inc., 343 F.2d 381 (10th Cir. 1965)
  …use it was suggested or indicated in the specification. U. S. Industrial Chemicals v. Carbide and Carbon Chemicals Corp., 315 U.S. 668, 62 S.Ct. 839, 86 L. Ed. 1105; Leishman v. Associated Wholesale Electric Co., 9 Cir., 137 F. 2d 722, cert. denied, 320 U.S. 794, 64 S.Ct. 262, 88 L.Ed. 478. The entire disclosure of the original patent, not just the claims, must be considered in determining what the patentee intended to claim and what invention the patent discloses. Application of Handel, C.C.P.A., 312 F. 2d…
• Cent. Cuba Sugar Co. v. Commissioner of Internal Revenue, 198 F.2d 214 (2d Cir. 1952)
  …d and the proceedings remanded for their determination and deduction. . But cf. Cooper, Section 45, 4 Tax L.Rev. 131,157-158. . The history of Section 45 is set out in National Securities Corp. v. C. I. R., 3 Cir., 137 F. 2d 600, certiorari denied 320 U.S. 794, 64 S.Ct. 262, 88 L.Ed. 479; Asiatic Petroleum Co. v. C. I. R., 2 Cir., 79 F. 2d 234, certiorari denied 296 U.S. 645, 56 S.Ct. 248, 80 L.Ed. 459. . It was even taxpayer’s practice to accrue income from sugar produced but not sold during the fiscal…
• Jacksonville Blow Pipe Co. v. Reconstr. Fin. Corp., 244 F.2d 394 (5th Cir. 1957)
  …5 restrain state court litigation which would have the effect of defeating or impairing its jurisdiction.” 136 F. 2d at page 682. The Supreme Court denied certiorari, sub nom Salomon v. City of New York, 320 U.S. 756, 64 S.Ct. 64, 88 L.Ed. 450, and 320 U.S. 794, 64 S.Ct. 263, 88 L.Ed. 479. In 1948 the present form of the restrictive provision was adopted. 28 U.S.C.A. § 2283 reads as follows: “A court of the United States may not grant an injunction to stay proceedings in a State court except as expressly…