SIC

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By (13 total)

• David v. Yarborough, 230 F.2d 56 (4th Cir. 1956)
  …ction 2700 have been adopted by reference not only in the sections above indicated but also in sections 2408, 2479, 3294(c) and 3449. As said by the Court of Appeals of the Ninth Circuit in Young v. United States, 178 F. 2d 78, 80, certiorari denied 339 U.S. 913, 70 S.Ct. 573, 94 L.Ed. 1339: “Incorporation of statutes by reference has been a common practice in federal legislation, and the adoption of an earlier statute by reference makes it as much a part of the later statute as though it had been incorpora…
• The Atchison v. Jackson, 235 F.2d 390 (10th Cir. 1956)
  …xcept for a clear abuse of such discretion. Missouri, Kansas & Texas Railway Co. v. Jackson, 10 Cir., 174 F. 2d 297; American Smelting & Refining Co. v. Sutyak, 10 Cir., 175 F. 2d 123; Trapp v. United States, 10 Cir., 177 F. 2d 1, certiorari denied, 339 U.S. 913, 70 S.Ct. 573, 94 L.Ed. 1339; Kansas City Public Service Co. v. Shephard, 10 Cir., 184 F. 2d 945; Thiringer v. Barlow, 10 Cir., 205 F. 2d 476. The denial of the motion for new trial did not constitute a clear abuse of discretion. The judgment is af…
• Brodrick v. Gore, 224 F.2d 892 (10th Cir. 1955)
  …erty are created and determined by state law. Morgan v. Commissioner, 309 U.S. 78, 626, 60 S.Ct. 424, 84 L.Ed. 585, 1035; Helvering v. Stuart, 317 U.S. 154, 63 S.Ct. 140, 87 L.Ed. 154; Trapp v. United States, 10 Cir., 177 F. 2d 1, certiorari denied, 339 U.S. 913, 70 S.Ct. 573, 94 L.Ed. 1339. The copart-nership agreement into which the decedent and the two sons entered was executed in Kansas and was to be performed there. Therefore, questions concerning its interpretation and effectiveness in respect to prop…