CENTURY ELECTRIC CO.

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By (28 total)

• Soule Glass & Glazing Co. v. Nat'l Labor Relations Bd., 652 F.2d 1055 (1st Cir. 1981)
  …a “reasonable period” by virtue of its entry into a Board-approved settlement [*1111] agreement with the union concerning previous unfair labor practice charges. Poole Foundry & Machine Co. v. NLRB, 192 F. 2d 740, 743 (4th Cir. 1951), cert. denied, 342 U.S. 954, 72 S.Ct. 626, 96 L.Ed. 709 (1952); NLRB v. Vantran Electric Corp., 580 F. 2d 921, 923-24 (7th Cir. 1978). The rationale is both remedial and contractual. The company’s Board-approved agreement to bargain in good faith with the union (a standard f…
• Redwing Carriers, Inc. v. Tomlinson, 399 F.2d 652 (5th Cir. 1968)
  …xpayer may have realized gain or loss, but in substance his economic interest in the property has remained virtually unchanged by the transaction. Century Electric Co. v. Commissioner of Internal Revenue, 8 Cir. 1951, 192 F. 2d 155, 159, cert. den., 342 U.S. 954, 72 S.Ct. 625, 96 L.Ed. 708. Compare Trenton Cotton Oil Co. v. Commissioner of Internal Revenue, 6 Cir. 1945, 147 F. 2d 33, 36.7 With its paper armor crumpled, Red-wing’s transactions are brought directly within the ambit of Section 1031, and, more…

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• Francis v. Lyman, 216 F.2d 583 (1st Cir. 1954)
  …ations which would sustain a claim of denial of equal protection of the laws. Snowden v. Hughes, 1944, 321 U.S. 1, 64 S.Ct. 397, 88 L.Ed. 497; Everlasting Development Corp. v. Sol Luis Descartes, 1 Cir., 1951, 192 F. 2d 1, 7, certiorari denied 1952, 342 U.S. 954, 72 S.St. 626, 96 L.Ed. 709. This possibility may therefore be laid to one side. There remain for consideration the cases of two additional defendants named in the complaint, James E. Warren, who in the capacity of superintendent of the State Farm…