ESTATE OF ROGERS ET AL.
v.
COMMISSIONER OF INTERNAL REVENUE
ESTATE OF ROGERS ET AL.
COMMISSIONER OF INTERNAL REVENUE
323 U.S. 780
Supreme Court of the United States (1944)
Negative Treatment
Cited by 1 case
Opinion
Full opinion text not available for this case.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
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Eastman Kodak Co. v. The United States, 534 F.2d 252 (Ct. Cl. 1976)…rth above was quoted with approval in Driscoll Bros. & Co. v. United States, 221 F.Supp. 603 (N.D.N.Y.1963). The decision of the court in Spencer, White & Prentis, Inc. v. Commissioner of Internal Revenue, 144 F. 2d 45 (2d Cir. 1944), cert. denied, 323 U.S. 780, 65 S.Ct. 269, 89 L.Ed. 623, is dispositive of the instant case against the contentions of Kodak and literally destroys its position. In that case the accrual taxpayer was a contractor who accrued in a current year estimated expenses for work to fin…