SMITH

v.

INDIANA

Citator

Cited By

• Wilkerson v. McCARTHY, 336 U.S. 53 (U.S. 1949)
  …r: Beamer v. Virginian R. Co., 321 U. S. 763. Cowdrick v. Penn. R. Co, 323 U. S. 799. Negro v. Boston & Maine R., 324 U. S. 862. Fantini v. Reading Co., 325 U. S. 856. Scarborough v. Pennsylvania R. Co., 326 U. S. 755. Chisholm v. Reading Co., 329 U. S. 807. Waller v. Northern P. T. Co., 329 U. S. 742. Wolfe v. Henwood, 332 U. S. 773. Lasagna v. McCarthy, 332 U. S. 829. Trust Co. of Chicago v. Erie R. Co., 334 U. S. 845. B. Where lower court sustained a jury verdict for the employer: Barry v. Read…
• Shunk v. Commissioner of Internal Revenue, 173 F.2d 747 (6th Cir. 1949)
  …the property from the corporation, it does not become taxable income to the -individual who ultimately receives it until he receives it or his unqualified right to it has matured. Frazer v. Commissioner, 6 Cir., 157 F. 2d 282, 284, certiorari denied 329 U.S. 807, 67 S.Ct. 502, 91 L.Ed. 689; Schaefer v. Bowers, 2 Cir., 50 F. 2d 689, certiorari denied 284 U.S. 668, 52 S.Ct. 42, 76 L.Ed. 566; Perkins v. Commissioner, 8 T.C. 1051, 1056; Robertson v. Commissioner, 6 T.C. 1060. Such ruling does not provide an es…