HOUGH

v.

CALIFORNIA

Citator

Cited By

• Cent. Cuba Sugar Co. v. Commissioner of Internal Revenue, 198 F.2d 214 (2d Cir. 1952)
  …the taxable year. Security Flour Mills Co. v. C.I.R., 321 U.S. 281, 64 S.Ct. 596, 88 L.Ed. 725; Dixie Pine Products Co. v. C.I.R., 320 U.S. 516, 64 S.Ct. 364, 88 L.Ed. 420; Spencer, White & Pren-tis v. C.I.R., 2 Cir., 144 F. 2d 45, certiorari denied 323 U.S. 780, 65 S.Ct. 269, 89 L.Ed. 623. The purported agreement can have no effect on the tax liability for the years prior to which it was adopted, the fiscal years 1940 and 1941; because under the moratorium, taxpayer’s obligation was limited to $87,000, on…
• Auto. Club OF Mich. v. Commissioner OF Internal Revenue, 230 F.2d 585 (6th Cir. 1956)
  …mmissioner of Internal Revenue, 6 Cir., 214 F. 2d 655, 656; S. Loewenstein & Son v. Commissioner of Internal Revenue, 6 Cir., 222 F. 2d 919; Spencer, White & Prentis, Inc., v. Commissioner of Internal Revenue, 2 Cir., 144 F. 2d 45, certiorari denied 323 U.S. 780, 65 S.Ct. 269, 89 L.Ed. 623; North American Oil Consolidated v. Burnet, 286 U.S. 417, 424, 52 S.Ct. 613, 76 L.Ed. 1197; Security Flour Mills Co. v. Commissioner of Internal Revenue, 321 U.S. 281, 64 S.Ct. 596, 88 L.Ed. 725; United States v. Lewis, 3…
• Dunlop v. Commissioner of Internal Revenue, 165 F.2d 284 (8th Cir. 1948)
  …eimer v. Commissioner, 41 B.T.A. 585; Old Colony Trust Company v. Commissioner, 38 B.T.A. 828; County National Bank & Trust Co. v. Helvering, App.D.C., 122 F. 2d 29; Rogers’ Estate v. Commissioner, 1 T.C. 629; 2 Cir., 143 F. 2d 695, 156 A.L.R. 1239; 323 U.S. 780, 65 S.Ct. 269, 89 L.Ed. 623; Eisenmenger v. Commissioner, 8 Cir., 145 F. 2d 103, 156 A.L.R. 741; Frazer v. Driscoll, D.C., 46 F.Supp. 838; Burnet v. Whitehouse, 283 U.S. 148, 51 S.Ct. 374, 75 L.Ed. 916, 73 A.L.R. 1534; Helvering v. Pardee, 290 U.S.…