THOMAS FLEXIBLE COUPLING CO.
v.
COMMISSIONER OF INTERNAL REVENUE

U.S. | 1947-01-20
No. 778
329 U.S. 810 Supreme Court of the United States (1947) Positive Treatment
Cited by 13 cases

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  • …241, 98 L.Ed. 407. Under this record the Board did not unreasonably infer from the circumstances that union activity was the reason for the discharge of the two men. R. R. Donnelley & Sons Co. v. N. L. R. B., 7 Cir., 156 F. 2d 416, certiorari denied 329 U.S. 810, 67 S.Ct. 624, 91 L.Ed. 692. Discharge of the McMahon Brothers. As we have observed, the Board found that Don and Roy McMahon were discriminatorily discharged because of their activities on behalf of CIO. The evidence indicates that Roy was an ear…
  • Immaculata Gallagher v. Smith, 223 F.2d 218 (3d Cir. 1955)
    …rt. . Internal Revenue Code of 1939, § 23(a) (1) (A), 26 U.S.C.A. § 23(a) (1) (A); Internal Revenue Code of 1954, § 162(a), 26 U.S.C.A. Thomas Flexible Coupling Co. v. Commissioner of Internal Revenue, 3 Cir., 1946, 158 F. 2d 828, certiorari denied 329 U.S. 810, 67 S.Ct. 624, 91 L.Ed. 691, a case relied on by the government here was of this kind. . Corliss v. Bowers, 1930, 281 U.S. 376, 50 S.Ct. 326, 74 L.Ed. 916; Sewell v. Commissioner of Internal Revenue, 5 Cir., 1945, 151 F. 2d 765; Loggie v. Thomas, 5…
  • …c., 199 F. 2d 631, 634, C.A.2nd; N. L. R. B. v. Bird Mach. Co., 161 F. 2d 589, 591, C.A.1st; N. L. R. B. v. Winona Knitting Mills, 163 F. 2d 156, 160-161, C.A.8th; R. R. Donnelley & Sons Co. v. N. L. R. B., 156 F. 2d 416, 418, C.A.7th, cert. denied, 329 U.S. 810, 67 S.Ct. 624, 91 L.Ed. 692. We recognize that the remarks of Mr. Schmid were with reference to past events and made no mention of future action of a coercive nature by the company. But it was reasonably subject to the inference that action of a si…

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