CHESBRO ET AL.

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By

• Katchen v. Landy in Bankruptcy, 382 U.S. 323 (U.S. 1966)
  …re Solar Mfg. Corp., 200 F. 2d 327 (C. A. 3d Cir. 1952), cert. denied sub nom. Marine Midland Trust Co. v. McGirl, 345 U. S. 940; In re Majestic Radio & Television Corp., 227 F. 2d 152 (C. A. 7th Cir. 1955), cert. denied sub nom. Dwyer v. Franklin, 350 U. S. 995; Peters v. Lines, 275 F. 2d 919 (C. A. 9th Cir. 1960). The decision presently under review upholds summary jurisdiction to order return of a preference whether or not the preference relates to the same transaction as the claim but declines to exte…

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• Am. Foods, Inc. v. Golden Flake, Inc., 312 F.2d 619 (5th Cir. 1963)
  …but only a factor to be considered along with the other evidence. It is enough that such result is probable. Trappey v. McIlhenney Co., 5 Cir., 1922, 281 F. 23. Cf. Squirrel Brand Co. v. Barnard Nut Co., Inc., 5 Cir., 1955, 224 F. 2d 840, cert. den. 350 U.S. 995, 76 S.Ct. 545, 100 L.Ed. 860. The distributor was, in any event, fully familiar with the products, trademark and advertising program of plaintiff prior to beginning the distribution of the rolls bearing the infringing mark. We are convinced from a…
• Clark v. Commissioner OF Internal Revenue, 266 F.2d 698 (9th Cir. 1959)
  …9 Cir., 1949, 176 F. 2d 221, 226, 10 A.L.R.2d 186; Cohen v. Commissioner of Internal Revenue, supra, 266 F. 2d at pages 11 and 12; Chesbro v. Commissioner of Internal Revenue, 21 T.C. 123, affirmed 2 Cir., 1955, 225 F. 2d 674, 676, certiorari denied 350 U.S. 995, 76 S.Ct. 544, 100 L.Ed. 860. The petitioners further contend that having applied the Cohan rule to the accommodation checks the tax court should have also applied it to allow a further reduction of the substituted check items by the cost of certai…