ARMOUR & CO. ET AL.

v.

CHICAGO, MILWAUKEE, ST. PAUL & PACIFIC RAILROAD CO. ET AL.

Citator

Cited By (14 total)

• Cent. Cuba Sugar Co. v. Commissioner of Internal Revenue, 198 F.2d 214 (2d Cir. 1952)
  …come previously attained,” United States v. Lynch, 9 Cir., 192 F. 2d 718, 721, allocation of the expenses to the concern which is to profit by them is the only alternative. See Standard Paving Co. v. C.I.R., 10 Cir., 190 F. 2d 330, certiorari denied 342 U.S. 860, 72 S.Ct. 87. The situation is closely analogous to Jud Plumbing & Heating Co. v. C.I.R., supra, where the income from long-term contracts was attributed to the corporation, despite the fact that it had transferred its assets, including such contra…
• Williamson v. United States, 292 F.2d 524 (Ct. Cl. 1961)
  …., 1942, 315 U.S. 44, 62 S.Ct. 442, 86 L.Ed. 658; Jud Plumbing & Heating, Inc. v. Commissioner of Internal Revenue, 5 Cir., 1946, 153 F. 2d 681; Standard Paving Co. v. Commissioner of Internal Revenue, 10 Cir., 190 F. 2d 330, certiorari denied 1951, 342 U.S. 860, 72 S.Ct. 87, 96 L.Ed. 647; United States v. Lynch, 9 Cir., 1951, 192 F. 2d 718, certiorari denied 1952, 343 U.S. 934, 72 S.Ct. 770, 96 L.Ed. 1342; Floyd v. Scofield, 5 Cir., 1952, 193 F. 2d 594; First National Bank of St. Elmo v. United States, 7 […
• Dillard-Waltermire, Inc. v. Ellis Campbell, Jr., 255 F.2d 433 (5th Cir. 1958)
  …ontract were willing to advance sums during performance does not change the legal relationship between the parties or the time of accrual of the profits. The case of Standard Paving Co. v. Commissioner, 10 Cir., 190 F. 2d 330, 333 certiorari denied 342 U.S. 860, 72 S.Ct. 87, 96 L.Ed. 647, is a similar case and is in complete accord with the Jud Plumbing decision. It dealt with the transfer to the parent upon dissolution of a wholly owned corporation, of partially completed paving contracts. “To permit this…