ROBERTS

v.

UNITED STATES

Citator

Cited By

• ARC Realty Co. v. Commissioner OF Internal Revenue, 295 F.2d 98 (8th Cir. 1961)
  ….............. 7,353.08 * Petitioners showed $6,992.52 as 1952 income tax rather than $6,992.22. . In Birmingham, supra, and in other cases, Commissioner of Internal Revenue v. Clarion Oil Co., 80 U.S.App.D.C. 41, 148 F. 2d 671, certiorari denied 325 U.S. 881, 65 S.Ct. 1575, 89 L.Ed. 1997; Aramo-Stiftung v. Commissioner of Internal Revenue, 2 Cir., 172 E.2d 896; Patten Fine Papers, Inc. v. Commissioner of Internal Revenue, 7 Cir., 249 F. 2d 776, the question was whether a taxpayer on cash basis could ded…
• Lewyt Corp. v. Commissioner of Internal Revenue, 215 F.2d 518 (2d Cir. 1954)
  …t period.” Certainly the exception would have no application in this instance, and it appears not to be contended to the contrary. Next, we are referred to Commissioner v. Clarion Oil Co., 80 U.S.App.D.C. 41, 148 F. 2d 671, certiorari denied, 1945, 325 U.S. 881, 65 S.Ct. 1575, 89 L.Ed. 1997, and a line of cases following it, Birmingham v. Loetscher Co., 8 Cir., 1951, 188 F. 2d 78; Aramo-Stiftung v. Com’r, 2 Cir., 1949, 172 F. 2d 896; and Wm. J. Lemp Brewing Co. v. Com’r, 1952, 18 T.C. 586, holding that the…
• Drybrough v. Commissioner OF Internal Revenue, 238 F.2d 735 (6th Cir. 1956)
  …accrued during the taxable year.” Birmingham v. Loetscher Co., 8 Cir., 1951, 188 F. 2d 78; Aramo-Stiftung v. Commissioner, 2 Cir., 1949, 172 F. 2d 896; Commissioner v. Clarion Oil Co., 1945, 148 F. 2d 671, 80 U.S.App.D.C. 41, certiorari denied 1945, 325 U.S. 881, 65 S.Ct. 1575, 89 L.Ed. 1997; Wm. J. Lemp Brewing Company, 1952, 18 T.C. 586, 600. A similar result has been reached in applying the § 102 penalty surtax. Harry M. Stevens, Inc. v. Johnson, D.C.S.D.N. Y., 1953, 115 F.Supp. 310. Moreover for the pur…