SIMPSON ET AL.

v.

SOUTHWESTERN RAILROAD CO. ET AL.

Citator

Cited By

• The B. F. Goodrich Co. v. Nw. Indus., Inc., 424 F.2d 1349 (3d Cir. 1970)
  …cessful suit would [*1354] contradict or countermand a Commission order. Venner v. Michigan Central Railroad, supra, Lambert Run Coal Co. v. B & O Railroad Co., supra; Simpson v. Southwestern Railroad Co., 231 F. 2d 59 (5th Cir. 1956), cert. denied, 352 U.S. 828, 77 S.Ct. 41, 1 L.Ed.2d 50. See also United States v. Southern Railway Co., 380 F. 2d 49, 53 (4th Cir. 1967); United States v. Southern Railway Co., 364 F. 2d 86, 92 (5th Cir. 1966), cert. denied, 386 U.S. 1031, 87 S.Ct. 1479, 18 L.Ed.2d 592. In or…
• Davis et ux. v. United States, 495 U.S. 472 (U.S. 1990)
  …676 F. 2d 35, 40 (CA2 1982); Orr v. United States, 343 F. 2d 553, 557-558 (CA5 1965); Thomason v. Commissioner, 2 T. C. 441, 444 (1943); Danz v. Commissioner, 18 T. C. 454, 464 (1952), aff’d on other grounds, 231 F. 2d 673 (CA9 1955), cert. denied, 352 U. S. 828 (1956). Congress’ reenactment of the statute in 1954, using the same language, indicates its apparent satisfaction with the prevailing interpretation of the statute. See Cammarano v. United States, 358 U. S. 498, 510 (1959); McCaughn v. Hershey Choc…
• Durkin v. Commissioner OF Internal Revenue, 872 F.2d 1271 (7th Cir. 1989)
  …negative and all substantial rights accompanying a movie copyright. Conde Nast Publications, Inc. v. United States, 575 F. 2d 400, 405 (2d Cir.1978); Cory v. Commissioner, 23 T.C. 775 (1955), affirmed, 230 F. 2d 941 (2d Cir.1956), certiorari denied, 352 U.S. 828, 77 S.Ct. 43, 1 L.Ed.2d 50 (1956); Tolwinsky, 86 T.C. at 1042-1043. The Tax Court concluded that the rights in the six movies acquired by Balmoral and Shelburne were too insubstantial to qualify as ownership interests for purposes of depreciation d…