BALTIMORE & OHIO RAILROAD CO.
v.
JOHNSON, ADMINISTRATRIX

U.S. | 1954-04-12
No. 603
347 U.S. 943 Supreme Court of the United States (1954) Positive Treatment
Cited by 2 cases

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  • …cution, that one or more of its reports filed under § 9(f) and (g) or of the affidavits filed under § 9(h) was in fact false. See Farmer v. United Electrical, Radio & Machine Workers, 1953, 93 U.S.App.D.C. 178, 211 F. 2d 36, certiorari denied, 1954, 347 U.S. 943, 74 S.Ct. 638, 98 L.Ed. 1091; Farmer v. International Fur & Leather Workers Union, 1955, 95 U.S.App.D.C. 308, 221 F. 2d 862; and N. L. R. B. v. Lannom Mfg. Co., 6 Cir., 1955, 226 F. 2d 194, certiorari granted sub nom. Amalgamated Meat Cutters & Butc…
  • …1,325.01. Taxpayer at this time was unqualifiedly entitled to the condemnation proceeds which he received, and did not merely have a defeasible interest in them. Cf. Nitterhouse v. United States, 207 F. 2d 618, 619-620 (3rd Cir. 1953), cert. denied, 347 U.S. 943, 74 S.Ct. 638, 98 L.Ed. 1091 (1954). Section 1001 of the Internal Revenue Code of 1954 similarly defines “gain realized” in terms of money and/or property received from the sale or disposition of property, which is in excess of the taxpayer’s adjust…

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