PRECISION INSTRUMENT MANUFACTURING CO. ET AL.

v.

AUTOMOTIVE MAINTENANCE MACHINERY CO.

Citator

Cited By

• John Kelley Co. v. Commissioner of Internal Revenue, 326 U.S. 521 (U.S. 1946)
  …when hybrid arrangements bear tax indicia equally with marks of non-taxability, not only is the statutory review nullified. The right of taxpayers to be treated with equal justice before the law is denied. 1 T. C. 457; 146 F. 2d 466; cert. granted, 325 U. S. 843; Judicial Code § 240 (a). 3 T. C. 95; 146 F. 2d 809; cert. granted, 325 U. S. 844; Judicial Code § 240 (a). Internal Revenue Code: “Sec. 23. Deductions from Gross Income. In computing net income there shall be allowed as deductions: “(b) Interest…
• Hall v. Wright, 240 F.2d 787 (9th Cir. 1957)
  …, 322 U.S. 238, 64 S.Ct. 997, 88 L.Ed. 1250, rehearing denied 822 U.S. 772, 64 S.Ct. 1281, 88 L.Ed. 1598; Precision Instrument Mfg. Co. v. Automotive Maintenance Mach. Co., 324 U.S. 806, 65 S.Ct. 993, 89 L.Ed. 1381, petition for clarification denied 325 U.S. 843, 65 S.Ct. 1561, 89 L.Ed. 3967, rehearing denied 325 U.S. 893, 65 S.Ct. 1189, 89 L.Ed. 2005; Mas v. Coca-Cola, 4 Cir., 163 F. 2d 505; Root Refining Co. v. Universal Oil Products Co., 3 Cir., 169 F. 2d 514, certiorari denied sub nom. Universal Oil Pro…