MATHEY

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By (20 total)

• New Haven Inclusion Cases, 399 U.S. 392 (U.S. 1970)
  …n. 6, cert. denied sub nom. Mulcahy v. New York, N. H. & H. R. Co., 335 U. S. 867. See In re New York, N. H. & H. R. Co., 378 F. 2d 635, 640. Commission of Department of Public Utilities v. New York, N. H. & H. R. Co., 178 F. 2d 559, cert. denied, 339 U. S. 943; In re New York, N. H. & H. R. Co., 163 F. Supp. 59. In re New York, N. H. & H. R. Co., 278 F. Supp. 592, 606, aff’d, 405 F. 2d 50, cert. denied sub nom. Abex Corp. v. Trustees, 394 U. S. 999. 278 F. Supp., at 606. Id., at 601. In re New York, N…
• Livesay Window Co., Inc. v. Livesay Indus., Inc., 251 F.2d 469 (5th Cir. 1958)
  …t Corp. v. Bendix Stromberg Carb. Co., 294 U.S. 735, 55 S.Ct. 509, 79 L.Ed. 1263, and others may indicate that such deduction is permissible in aseertaining damages, tax cases, such as Mathey v. Commissioner, 1 Cir., 177 F. 2d 259, certiorari denied 339 U.S. 943, 70 S.Ct. 797, 94 L.Ed. 1359; Urquhart v. Commissioner, 3 Cir., 215 F. 2d 17, 20; Annotation 99 L.Ed. 497, reflect that the recovery of damages is treated as income to the recipient. If, for example, $556,-664 is considered to be the profit the Lice…
• Sanders v. Commissioner OF Internal Revenue, 225 F.2d 629 (10th Cir. 1955)
  …the intervening time. The income must be considered in the light of the claim from which it was realized. Commissioner of Internal Revenue v. Goldberger’s Estate, 3 Cir., 213 F. 2d 78; Mathey v. Commissioner, 1 Cir., 177 F. 2d 259, certiorari denied 339 U.S. 943, 70 S.Ct. 797, 94 L.Ed. 1359; Durkee v. Commissioner, 6 Cir., 162 F. 2d 184, 173 A.L.R. 553; Swastika Oil & Gas Co. v. Commissioner, 6 Cir., 123 F. 2d 382, certiorari denied 317 U.S. 639, 63 S.Ct. 30, 87 L.Ed. 515; Cf. Commissioner of Internal Reven…