CRAWFORD & DOHERTY FOUNDRY CO.

v.

PORTER, PRICE ADMINISTRATOR

Citator

Cited By

• Ferro v. Commissioner OF Internal Revenue, 242 F.2d 838 (3d Cir. 1957)
  …closes that this is the only circuit which holds this view. It is apparently in conflict with the earlier Second Circuit decision of Kirschenbaum v. Commissioner of Internal Revenue, 2 Cir., 155 F. 2d 23, 24, 170 A.L.R. 1389, certiorari denied 1946, 329 U.S. 720, 67 S.Ct. 75, 91 L.Ed. 628, which stated that the issue of dividend equivalence did not raise any questions of law susceptible of review. See Woodworth v. Commissioner of Internal Revenue, supra. . Nolan, John S., The Uncertain Tax Treatment of Sto…
• Reconstr. Fin. Corp. v. Foust Distilling Co., 204 F.2d 343 (3d Cir. 1953)
  …the cases construing the section, reveal that the prin [*348] cipal purposes of section 20'5.(e) were three in number: (1) to discourage initial violations. See Porter v. Crawford & Doherty Foundry Co., 9 Cir., 154 F. 2d 431, certiorari denied 1946, 329 U.S. 720, 67 S.Ct. 53, 91 L.Ed. 624; Bowles v. Farmers Nat. Bank of Lebanon, Ky., 6 Cir., 1945, 147 F. 2d 425 ; Bowles v. Major, 1945, 301 Ky. 604, 191 S.W. 2d 926; (2) to assist the United States in enforcing the statute. See Bowles v. Farmers Nat. Bank of…