FOLKES

v.

OREGON

Citator

Cited By (19 total)

• United States v. Garber, 607 F.2d 92 (5th Cir. 1979)
  …ds were not excludable under section 104. Judge Clark conceded as much in his dissent to the original panel decision. See 589 F. 2d at 849. . The majority’s reliance on Raytheon Production Corp. v. Commissioner, 1 Cir., 144 F. 2d 110, cert. denied, 323 U.S. 779, 65 S.Ct. 192, 89 L.Ed. 622 (1944), is especially misplaced. At issue in Raytheon was whether the money paid for settlement of an antitrust suit represented compensation for lost profits or for lost capital, i. e., Raytheon’s goodwill in the injured…

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• California Apparel Creators v. Wieder OF Cal., Inc., 162 F.2d 893 (2d Cir. 1947)
  …v. Klesner, 280 U.S. 19, 50 S.Ct. 1, 74 L.Ed. 138, 68 A.L.R. 838. So, too, plaintiffs cannot aggregate their claims for the purposes of federal jurisdiction, ibid.; Sturgeon v. Great Lakes Steel Corporation, 6 Cir., 143 F. 2d 819, certiorari denied 323 U.S. 779, 65 S.Ct. 190, 89 L.Ed. 622; Central Mexico Light & Power Co. v. Munch, 2 Cir,, 110 F. 2d 85, a point which would become of importance here in the event of trial, in view of the defendants’ denial of plaintiffs’ allegations of jurisdiction. Cf. 2 C…
• Jones v. Corbyn, 186 F.2d 450 (10th Cir. 1950)
  …rdinary income. Helvering v. Safe Deposit Co., 316 U.S. 56, 62 S.Ct. 925, 86 L.Ed. 1266; Lyeth v. Hoey, 305 U.S. 188, 59 S.Ct. 155, 83 L.Ed. 119; Raytheon Production Corp. v. Commissioner of Internal Revenue, 1 Cir., 144 F. 2d 110, certiorari denied 323 U.S. 779, 65 S.Ct. 192, 89 L.Ed. 622; Swastika Oil & Gas Co. v. Commissioner of Internal Revenue, 6 Cir., 123 F. 2d 382, certiorari denied 317 U.S. 639, 63 S.Ct. 30, 87 L.Ed. 515; Parker v. Commissioner, 5 T.C. 1355. Income received must be considered in the…