ELADE REALTY CORP.
v.
UNITED STATES

U.S. | 1947-01-20
No. 779
329 U.S. 810 Supreme Court of the United States (1947) Positive Treatment
Cited by 1 case

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  • 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…

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