HIRSCH IMPROVEMENT CO.

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By

• Ryan Stevedoring Co., Inc. v. United States, 175 F.2d 490 (2d Cir. 1949)
  …45 S.Ct. 45, 69 L.Ed. 192; Lauro v. United States, 2 Cir., 162 F. 2d 32, 35; Bradey v. United States, 2 Cir., 151 F. 2d 742, certiorari denied 326 U.S. 795, 66 S.Ct. 484, 90 L.Ed. 483; United States v. Caffey, 2 Cir., 141 F. 2d 69, certiorari denied 323 U.S. 750, 65 S.Ct. 84, 89 L.Ed. 601. Next is the provision as to place of suit, which may be brought in the district “in which the vessel or cargo charged with liability is found.” This has led to a great deal of litigation as to whether the provision is on…
• City GAS Co. OF Fla. v. Commissioner OF Internal Revenue, 689 F.2d 943 (11th Cir. 1982)
  …s a present right and complete and unrestricted control, the advance payment constitutes income. Van Wagoner v. United States, 368 F. 2d 95, 98 (5th Cir. 1966); Hirsch Improvement Co. v. Commissioner, 143 F. 2d 912, 915 (2d Cir. 1944), cert. denied, 323 U.S. 750, 65 S.Ct. 84, 89 L.Ed. [*946] 601 (1945); Astor Holding Co. v. Commissioner, 135 F. 2d 47, 48 (5th Cir. 1943); Clinton Hotel Realty Corp. v. Commissioner, 128 F. 2d 968, 969 (5th Cir. 1942). Such payments are taxable even though a refund may be re…
• Commissioner of Internal Revenue v. Indianapolis Power & Light Co., 493 U.S. 203 (U.S. 1990)
  …ing covenants are not. 1972-2 Cum. Bull., at 33. In our view, neither J. & E. Enterprises nor the other cases cited in the Revenue Ruling support that distinction. See Hirsch Improvement Co. v. Commissioner, [*214] 143 F. 2d 912 (CA2), cert. denied, 323 U. S. 750 (1944); Mantell v. Commissioner, 17 T. C. 1143 (1952); Gilken Corp. v. Commissioner, 10 T. C. 445 (1948), aff’d, 176 F. 2d 141 (CA6 1949). These cases all distinguish between advance payments and security deposits, not between deposits that do and…