LEE

v.

FINLEY ET AL.

Citator

Cited By

• Est. of Robert A. Goodall v. Commissioner OF Internal Revenue, 391 F.2d 775 (8th Cir. 1968)
  …2d 8 (5 Cir. 1956), where the court stated, p. 9, “We find ourselves in full agreement with these views and with the grounds stated by the Tax Court in its opinion”; Stow Mfg. Co., 14 T.C. 1440 (1950), aff’d 190 F. 2d 723 (2 Cir. 1951), cert. denied 342 U.S. 904, 72 S.Ct. 295, 96 L.Ed. 677; Rev.Rul. 53-173, 1953-1 C.B. 227, 230. The Court of Claims stands to the contrary. Riegel Textile Corp. v. United States, 148 Ct.Cl. 317, a decision which the Internal Revenue Service announced it would not follow, Rev.R…
• Mo. Pac. R.R. Co. v. The United States, 433 F.2d 1324 (Ct. Cl. 1970)
  …1949); 290 I.C.C. 674, 678-79 (1954); In re Missouri Pacific R. R., 93 F.Supp. 832, 848-849 (E.D.Mo., 1950); 129 F.Supp. 392, 399 (E.D.Mo.1955); State of Texas v. Group of Institutional Investors, 191 F. 2d 265, 273-274 (8th Cir. 1951) cert. denied, 342 U.S. 904, 72 S.Ct. 293, 96 L.Ed. 676 (1952); Missouri Pacific R. R. 5%% S.S.B.C. v. Thompson, 229 F. 2d 898, 900-901 (8th Cir. 1956). The final reorganization plan, which was confirmed and adopted, found the stock to be then worth $250 per share, but only $2…
• United States v. Failla, 219 F.2d 212 (3d Cir. 1955)
  …at the time the payment, repayment, or offset was made.” We read these provisions of section 3806 as did Judge Learned Hand speaking for the Second Circuit in Stow Mfg. Co. v. Commissioner of Internal Revenue, 1951, 190 F. 2d 723, certiorari denied 342 U.S. 904, 72 S.Ct. 295, 96 L.Ed. 677, to mean that the tax credit is to be computed by the Bureau of Internal Revenue under subsection (b) and that if the amount actually allowed by the Bureau as such credit is less than the amount properly allowable under t…