HUNTER ET AL.

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By

• Hess v. Port Auth. Trans-Hudson Corp., 513 U.S. 30 (U.S. 1994)
  …til [*46] [Revenues from its operations were sufficient to meet its expenses. These annual appropriations were discontinued in 1934 because the revenues from the bridges, the Holland Tunnel and Inland Terminal had become sufficient.”), cert. denied, 323 U. S. 792 (1945). The States, as earlier observed, bear no legal liability for Port Authority debts; they are not responsible for the payment of judgments against the Port Authority or PATH. The Third Circuit, in Port Authority PBA, assumed that, “if the Aut…
• Rose v. The Long Island R.R. Pension Plan, 828 F.2d 910 (2d Cir. 1987)
  …the general electorate.” 402 U.S. at 604-05, 91 S.Ct. at 1749. Additional guidance is provided by two early but significant decisions of this circuit, Commissioner of Internal Revenue v. Shamberg’s Estate, 144 F. 2d 998 (2d Cir.1944), cert. denied, 323 U.S. 792, 65 S.Ct. 433, 89 L.Ed. 631 (1945), and Commissioner of Internal Revenue v. White’s Estate, 144 F. 2d 1019 (2d Cir.1944), cert. denied, 323 U.S. 792, 65 S.Ct. 433, 89 L.Ed. 632 (1945), which also required the court to determine whether a particular…

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• The Port OF NEW York Auth. v. Baker, 392 F.2d 497 (D.C. Cir. 1968)
  …e Honorable Jesse Jones, Sept. 8, 1937. . Letter ruling from Deputy Comptroller Marshall R. Diggs to John S. Linen, Mar. 1, 1938. . Appellant contends that Com’r of Internal Revenue v. Shamberg’s Estate, 144 F. 2d 998 (2d Cir. 1944), cert. denied, 323 U.S. 792, 65 S.Ct. 433, 89 L.Ed. 631 (1945) conclusively held the Port Authority to be a “political subdivision,” albeit within the framework of federal income tax statutes. We read the case, however, as holding the interest from Port Authority bonds to fall…