NATHANSON

v.

ILLINOIS

Citator

Cited By

• Dulles v. Johnson, 273 F.2d 362 (2d Cir. 1959)
  …Those cases involved organizations whose principal purpose was to implement legislative programs embodying broad principles of social amelioration. See Marshall v. Commissioner of Internal Revenue, 2 Cir., 1945,147 F. 2d 75, certio-rari denied 1945, 325 U.S. 872, 65 S.Ct. 1413, 89 L.Ed. 1991, rehearing denied 1945, 326 U.S. 804, 66 S.Ct. 14, 90 L.Ed. 490; Vanderbilt v. C. I. R., 1 Cir., 1937, 93 F. 2d 360; Slee v. C. I. R„ 2 Cir., 1930, 42 F. 2d 184, 72 A.L.R. 400. Here, on the other hand, approval of or…
• Robinson v. Commissioner of Internal Revenue, 181 F.2d 17 (5th Cir. 1950)
  …rther held that the taxpayers were not entitled to deduct $10,000 of the $29,000 in 1942, citing Ilfeld Co. v. Hernandez, 292 U.S. 62, 68-69, 54 S.Ct. 596, 78 L.Ed. 1127; National Bronx Bank v. Commissioner, 2 Cir., 147 F. 2d 651, certiorari denied, 325 U.S. 872, 65 S.Ct. 1412, 89 L.Ed. 1990; Exchange State Bank v. Commissioner, 8 T.C. 721, 724-725; Bank of Newberry v. Commissioner, 1 T.C. 374, 377-378. Even though Robinson had deducted too much of the $29,000 as cost of sales in his 1940 return, he canno…