COMMISSIONER OF INTERNAL REVENUE

v.

CHAMBERLIN ET AL.

Citator

Cited By

• State Bank OF Poplar Bluff v. Md. Cas. Co., 289 F.2d 544 (8th Cir. 1961)
  …affirm. 1. The bond was delivered and was to be performed in Missouri. There is no argument here that it is a Missouri contract and that Missouri law governs. [*547] See Sturm v. Washington Nat. Ins. Co., 8 Cir., 208 F. 2d 97, 98, certiorari denied 347 U.S. 918, 74 S.Ct. 516, 98 L.Ed. 1073. 2. There is also no argument as to the presence of misrepresentations by Spencer, as to the bank’s reliance thereon, and as to its incurrence of loss as a result of those misrepresentations. The only question before us…
• Commissioner OF Internal Revenue v. Spermacet Whaling & Shipping Co., 281 F.2d 646 (6th Cir. 1960)
  …in form is nontaxable, provided the component parts of the transaction are bona fide and not a sham. United States v. Cummins Distilleries Corp., 6 Cir., 166 F. 2d 17, 20-21; Chamberlin v. Commissioner, 6 Cir., 207 F. 2d 462, 468, certiorari denied 347 U.S. 918, 74 S.Ct. 516, 98 L.Ed. 1073; United States v. Cumberland Public Service Co., 338 U.S. 451, 455, 70 S.Ct. 280, 282, 94 L.Ed. 251. The Supreme Court stated in the Cumberland Public Service Co. case, “It is for the trial court, upon consideration of…
• Schaeffer v. Commissioner OF Internal Revenue, 258 F.2d 861 (6th Cir. 1958)
  …Finance Company, and such subsequent transfer does not change the legal effect of the prior completed transaction. Baird v. Commissioner, supra, 7 Cir., 256 F. 2d 918. See: Chamberlin v. Commissioner, 6 Cir., 207 F. 2d 462, 469, cer-tiorari denied, 347 U.S. 918, 74 S.Ct. 516, 98 L.Ed. 1073. The decision of the Tax Court is affirmed. * This item was apparently not included in computing the total.…