UNITED STATES

v.

SWISS CONFEDERATION; AND UNITED STATES V. SOCIETY OF CHEMICAL INDUSTRY, BASLE, SWITZERLAND

Citator

Cited By

• Hyland v. Commissioner of Internal Revenue, 175 F.2d 422 (2d Cir. 1949)
  …im in 1942. This decision would be plainly correct if this were a case where the corporation were not within the control of the taxpayer employee by reason of stock ownership. See Sanchez v. Commissioner, 2 Cir., 162 F. 2d 58, 59, certiorari denied 332 U.S. 815, 68 S.Ct. 154, 92 L.Ed. 392. The petitioner was on the cash basis and compensation for his 1942 services was not paid him until 1943. Construe! ive receipt of income by a taxpayer on the cash receipts basis is a creature of the Regulations; they pr…
• Mrs. John B. McKINLEY v. Rawls, 333 F.2d 198 (4th Cir. 1964)
  …together with their fair and reasonable inferences, are taken in the light most favorable to the appellant, as they must be on consideration of the verdict directed against him, Atlantic Greyhound Corp. v. Hunt, 163 F. 2d 117 (4 Cir.), cert. denied, 332 U.S. 815, 68 S.Ct. 154, 92 L.Ed. 392 (1947), we think the case is one “falling between [the] extremities”. Rawls was entrusted with the truck by Superior upon a mission of its business. At the time of the mishap, he was still in possession of Superior’s tru…