ST. REGIS PAPER CO.

v.

HIGGINS, COLLECTOR OF INTERNAL REVENUE

Citator

Cited By

• United States v. Allegheny-Ludlum Indus., Inc., 517 F.2d 826 (5th Cir. 1975)
  …he Schulte case goes to the verge of the law and this being our view we decline to extend that rule any further”); Bracey [*861] v. Luray, 4 Cir. 1947, 161 F. 2d 128. See also Bowers v. Remington Rand, Inc., 7 Cir. 1946, 159 F. 2d 114, cert. denied, 330 U.S. 843, 67 S.Ct. 1083, 91 L.Ed. 1288 (1947) (employer and employee may settle by agreement question whether sleeping time at jobsite constitutes working time). Nor did the decisions of the Supreme Court on similar questions under other statutes yield any…
• United States v. Lesoine, 203 F.2d 123 (9th Cir. 1953)
  …court the Knight case was limited strictly to its facts. See Hab-erkorn v. United States, 6 Cir., 173 F. 2d 587, 590. The rule of the Knight case has met with disapproval. St. Regis Paper Co. v. Higgins, 2 Cir., 157 F. 2d 884, 885, certiorari denied 330 U.S. 843, 67 S.Ct. 1083, 91 L.Ed. 1288. At any rate, there are no circumstances in the case at bar that would justify our departure from the principles laid down by the Supreme Court in the North American and Lewis cases. The taxpayers, having received the…

  ← 1 / 2 →
• Commissioner of Internal Revenue v. Switlik (four cases), 184 F.2d 299 (3d Cir. 1950)
  …ir., 1945, 151 F. 2d 383. And [*302] we agree with its application in the circumstances of the instant cases. Cf. Haberkorn v. United States, 6 Cir., 1949, 173 F. 2d 587; St. Regis Paper Co. v. Higgins, 2 Cir., 1946, 157 F. 2d 884, certiorari denied 330 U.S. 843, 67 S.Ct. 1083, 91 L.Ed. 1288. The Commissioner concedes that the payments in 1944 do not represent losses from the sale or exchange of capital assets so that the deduction of the amounts paid is determined directly by the capital gains and losses…