LEVINE, EXECUTOR,

v.

UNITED STATES

Citator

Cited By

• Int'l Trading Co. v. Commissioner OF Internal Revenue, 275 F.2d 578 (7th Cir. 1960)
  …ulting from, carrying on any trade or business. Northern Trust Co. v. CampBell, 7 Cir., 1954, 211 F. 2d 251; Miller Estate, Inc. v. Commissioner, 2 Cir., 1953, 206 F. 2d 244; Friedman v. Delaney, 1 Cir., 1948, 171 F. 2d 269, certiorari denied, 1949, 336 U.S. 936, 69 S.Ct. 746, 93 L.Ed. 1095; Deputy v. duPont, supra; Welch v. Helvering, 1933, 290 U.S. 111, 54 S.Ct. 8, 78 L.Ed. 212. "Ordinary," as the term is used in the statute, has the connotation of normal, usual, or customary in the type of business invol…
• Merrill Eugene Riggle v. State OF Cal., 577 F.2d 579 (9th Cir. 1978)
  …be brought against the state in such manner and in such courts as shall be directed by law. This provision has been strictly construed by California courts. People v. Birch Securities Co., 86 Cal.App.2d 703, 712, 196 P. 2d 143 (1948), cert. denied, 336 U.S. 936, 69 S.Ct. 745, 93 L.Ed. 1095 (1949) (federal judgment against state tax commissioner was neither res judicata nor collateral estoppel in suit by state for taxes due where state had not specifically provided for tax refund suit against the state).…
• C. Ludwig Baumann & Co. v. Marcelle, 203 F.2d 459 (2d Cir. 1953)
  …bondholders $132,960. . The lessor’s balance sheet for 1942 showed it to be insolvent by more than $100,000. . See Welch v. Helvering, 290 U.S. 111, 114, 54 S.Ct. 8, 78 L.Ed. 212; Friedman v. Delaney, 1 Cir., 171 F. 2d 269, 271, certiorari denied 336 U.S. 936, 69 S.Ct. 746, 93 L.Ed. 1095; A. Giurlani & Bro. v. Commissioner, 9 Cir., 119 F. 2d 852, 857. . Cf. dicta in Adcock v. New Crystal Ice Co., 144 Tenn. 511, 515-516, 234 S.W. 336. . See Jenkins v. Bradley, 104 Wis. 540, 562-563, 80 N.W. 1025; Spauld…