HOOK, ADMINISTRATRIX,

v.

NATIONAL BRICK CO.

Citator

Cited By

• Don E. Williams Co. v. Commissioner of Internal Revenue, 429 U.S. 569 (U.S. 1977)
  …g. the return for the taxable year of accrual (including extensions thereof) . . . .” Other courts have applied Eckert and Price to situations other than a claimed bad-debt deduction, Cleaver v. Commissioner, 158 F. 2d 342 (CA7 1946), cert. denied, 330 U. S. 849 (1947) (interest); Jenkins v. Bitgood, 101 F. 2d 17 (CA2), cert. denied, 307 U. S. 636 (1939) (loss); Baltimore Dairy Lunch, Inc. v. United States, 231 F. 2d 870, 875 (CA8 1956) (loss); Guren v. Commissioner, 66 T. C. 118 (1976) (charitable contribu…
• Burck v. Commissioner OF Internal Revenue, 533 F.2d 768 (2d Cir. 1976)
  …nt of interest by taxpayer within the meaning of 26 U.S.C. § 163(a) until actual repayment of the loan. See Keith v. Commissioner, 139 F. 2d 596 (2d Cir. 1944); Cleaver v. Commissioner, 6 T.C. 452, aff’d, 158 F. 2d 342 (7th Cir. 1946), cert. denied, 330 U.S. 849, 67 S.Ct. 1093, 91 L.Ed. 1293 (1947); Hopkins v. Commissioner, 15 T.C. 160, 180-82 (1950); Rev.Rul. 75-12, 1975-2 Cum.Bull. 6. The Tax Court relied on Burgess v. Commissioner, 8 T.C. 47 (1947), for the proposition that commingling the amount transf…
• United States v. Clardy, 612 F.2d 1139 (9th Cir. 1980)
  …at when money is borrowed and the interest is deducted from the principal in advance and the borrower given the net amount only, interest has not been “paid”. John C. Cleaver, 6 T.C. 452 (1946), affirmed, 158 F. 2d 342 (7th Cir. 1946), cert. denied, 330 U.S. 849, 67 S.Ct. 1093, 91 L.Ed. 1293 (1947). Clardy relies on cases, of which a good example is Newton A. Burgess, 8 T.C. 47 (1947). Burgess owed Archer & Co., described as “collateral note dealers”, $4,136.44 as prepaid interest due on December 30, 1941…