DAVIS

v.

SHELL UNION OIL CORP. ET AL.

Citator

Cited By

• Commissioner of Internal Revenue v. Erie Forge Co., 167 F.2d 71 (3d Cir. 1948)
  …U.S.App.D.C. 263, 126 F. 2d 526, certiorari denied 317 U.S. 642,'63 S.Ct. 34, 87 L.Ed. 517; [*75] Jankowsky v. Commissioner, 10 Cir., 1932, 56 F. 2d 1006; Standard Knitting Mills, Inc., v. Commissioner, 6 Cir., 1944, 141 F. 2d 195, certiorari denied 322 U.S. 753, 64 S.Ct. 1266, 88 L.Ed. 1583; Weiller v. Commissioner, 2 Cir., 1933, 64 F. 2d 480; Freeman-Hampton Oil Corp. v. Commissioner, 5 Cir., 1933, 65 F. 2d 456; Scott v. Commissioner, 8 Cir., 1941, 117 F. 2d 36; Sisto Financial Corp. v. Commissioner, 2 Ci…
• Hatch v. Commissioner of Internal Revenue, 190 F.2d 254 (2d Cir. 1951)
  …, in accordance with the factor which now appears in Table B of Regulations 105. No value was ascribed to the obligation contingent on tbe corporation’s net earnings. . Herbert’s Estate v. Commissioner, 3 Cir., 139 F. 2d 756, 758, certiorari denied 322 U.S. 753, 64 S.Ct. 1263, 88 L.Ed. 1282. See also United States v. Archer, 1 Cir., 174 F. 2d 353, 356. . The quotation is from Shafpa Realty Corp. v. Commissioner, 8 B.T.A. 283, 284; see also Gilbert v. Commissioner, 6 T.C. 10, 13; Platt v. Bowers, D.C.N.Y.,…