INTERSTATE TRANSIT LINES

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By (18 total)

• Robbins v. Robbins, 193 So. 2d 471 (Fla. 2d DCA 1967)
  …ALLEN, C. J., and HOBSON, J., concur. . (1955) 245 Minn. 141, 71 N.W. 2d 850, 54 A.L.R.2d 384. . 50 U.S.C.A. App. § 510, which is the legislative declaration of the purpose of the Act; Boone v. Lightner, 319 U.S. 561, 63 S.Ct. 1223, 87 L.Ed. 1587; 320 U.S. 809, 64 S.Ct. 26, 88 L.Ed. 489; and Luckes v. Luckes, supra. See, also, the annotations concerning the Soldiers’ and Sailors’ Civil Relief Act as affecting matrimonial actions, in 54 A.L.R.2d, p. 390, et seq. . Cadieux v. Cadieux, (Fla.1954), 75 So. 2d…
• United States v. Russano, 257 F.2d 712 (2d Cir. 1958)
  …her of the conspiracies — that of 1952 or that of 1955-1956. Reversed and remanded for a new trial. . United States v. Valenti, 2 Cir., 1943, 134 F. 2d 362, certiorari denied 1943, 319 U.S. 761, 63 S.Ct. 1317, 87 L.Ed. 1712, rehearing denied 1943, 320 U.S. 809, 64 S.Ct. 29, 88 L.Ed. 489; United States v. Cohen, 3 Cir., 1952, 197 F. 2d 26; Hyde v. United States, 1912, 225 U.S. 347, 32 S.Ct. 793, 56 L.Ed. 1114; Poliafico v. United States, 6 Cir., 1956, 237 F. 2d 97, certiorari denied 1957, 352 U.S. 1025, 77…
• Int'l Trading Co. v. Commissioner OF Internal Revenue, 275 F.2d 578 (7th Cir. 1960)
  …9. It is the origin and nature and not the legal form of the expense sought to be deducted that determines the applicability of the statute. Interstate Transit Lines v. Commissioner, 319 U.S. 590, 63 S.Ct. 1279, 87 L.Ed. 1607, rehearing denied 1943, 320 U.S. 809, 64 S.Ct. 26, 88 L.Ed. 489. In the Tax Court, the petitioner’s contentions were that it purchased and maintained the property as an investment and for the purpose of entertaining its customers and suppliers in connection with its brewery supply bus…