SABIN ET AL.

v.

HOME OWNERS' LOAN CORPORATION ET AL.

Citator

Cited By

• Amoroso v. Commissioner of Internal Revenue, 193 F.2d 583 (1st Cir. 1952)
  …issioner of Internal Revenue, 2 Cir., 138 F. 2d 763, [*586] the distance was between New York and Los Angeles. In Flowers v. Commissioner of Internal Revenue, 5 Cir., 148 F. 2d 163, reversed 326 U.S. 465, 66 S.Ct. 250, 90 L.Ed. 203, rehearing denied 326 U.S. 812, 66 S.Ct. 482, 90 L.Ed. 496, the distance was between Mobile, Alabama and Jackson, Mississippi. In Wallace v. Commissioner of Internal Revenue, 9 Cir., 144 F. 2d 407, the distance was between San Francisco and Hollywood. We conclude that the Tax Co…
• Morrison v. United States, 355 F.2d 218 (6th Cir. 1966)
  …S.Ct. 524, 3 L.Ed.2d 462; Boehm v. Commissioner, 326 U.S. 287, 291, 66 S.Ct. 120, 90 L.Ed. 78, reh. den. 326 U.S. 811, 66 S.Ct. 468, 90 L.Ed. 495; Commissioner of Internal Revenue v. Flowers, 326 U.S. 465, 469, 66 S.Ct. 250, 90 L.Ed. 203, reh. den. 326 U.S. 812, 66 S.Ct. 482, 90 L.Ed. 496; Commissioner of Internal Revenue v. South Texas Lumber Co., 333 U.S. 496, 501, 68 S.Ct. 695, 92 L.Ed. 831, reh. den. 334 U.S. 813, 68 S.Ct. 1014, 92 L.Ed. 1744; Lykes v. United States, 343 U.S. 118, 126, 72 S.Ct. 585, 96…
• Unitex Indus., Inc. v. Commissioner OF Internal Revenue, 267 F.2d 40 (5th Cir. 1959)
  …a Railway Co., 5 Cir., 1939, 107 F. 2d 3; Staked Plains Trust, Ltd. v. Commissioner, 5 Cir., 1944, 143 F. 2d 421; Hercules Gasoline Co. v. Commissioner, 5 Cir., 1945, 147 F. 2d 972, affirmed 326 U.S. 425, 66 S.Ct. 222, 90 L.Ed. 177, rehearing denied 326 U.S. 812, 66 S.Ct. 471, 90 L.Ed. 496. The decision of the Tax Court is Affirmed.…