BANKERS MORTGAGE CO.

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By

• Bankers Mortg. Co. v. United States, 423 F.2d 73 (5th Cir. 1970)
  …ansaction was not a loan agreement and taxpayer may not relitigate that question. Affirmed. . Bankers Mortgage Company v. Commissioner, 1 T.C. 698 (1943), aff’d, 141 F. 2d 357 (5th Cir. 1944), aff’d on rehearing, 142 F. 2d 130 (1944), cert. denied 323 U.S. 727, 65 S.Ct. 61, 89 L.Ed. 583 (1944). . Griffiths v. Commissioner of Internal Revenue, 308 U.S. 355, 60 S.Ct. 277, 84 L.Ed. 319 (1939). . The position of the taxpayer does not appear to be entirely consistent and logical. In paragraph 5 of its origin…
• Nev. Half Moon Mining Co. v. Combined Metals Reduction Co., 176 F.2d 73 (10th Cir. 1949)
  …spute. Browning v. Equitable Life Assurance Society, 94 Utah 532, 72 P. 2d 1060; Ralph A. Badger & Co. v. Fidelity Building & Loan Ass’n, 94 Utah 97, 75 P. 2d 669; Saulsbury Oil Co. v. Phillips Petroleum Co., 10 Cir., 142 F. 2d 27, certiorari denied 323 U.S. 727, 65 S.Ct. 62, 89 L.Ed. 584. The checks, vouchers, and settlement sheets which Combined delivered to Nevada were in the same form both before and after the controversy arose respecting the payment of royalty on the sums received from Metals Reserve…
• Potash Co. of Am. v. Int'l Minerals & Chem. Corp., 213 F.2d 153 (10th Cir. 1954)
  …the5e°n the ?erS°n 13 d™d and his suspicions allayed for awhile, a “Urt °f eqaity ^ not grant thf wroaf doer any advantage resulting from the , lapse of time. Saulsbury Oil Co. v. Phillips Petroleum Co., 10 Cir., 142 F. 2d 27, 40, certiorari denied 323 U.S. 727, 65 S.Ct. 62, 89 L.Ed. 584; Merritt Oil Corp. v. Young, 10 Cir., 43 F. 2d 27; York v. Guaranty Trust Co. of N. Y., 2 Cir., 143 F. 2d 503, reversed on other grounds 326 U.S. 99, 65 S.Ct. 1464, 89 L.Ed. 2079; Spiller v. St. Louis & S. F. R. Co., 8 Ci…