UNITED STATES

v.

CONSOLIDATED EDISON CO. OF NEW YORK, INC.

Citator

Cited By (15 total)

• United States v. Consol. Edison Co. of N.Y., Inc., 366 U.S. 380 (U.S. 1961)
  …x accrued “only when all events [had] occurred which determine [d] the fact and amount of the tax liability.” Id., at 155. To resolve the conflict between the decision below and Consolidated Edison Co. v. United States, supra, we granted certiorari. 364 U. S. 890. [*382] During the years involved — 1946 through 1950— respondent owned numerous tracts of real estate in New York City which were subject to annual local property taxes. Under the' New York law, the City Council annually fixes the tax rate, and the…
• Commissioner of Internal Revenue v. Lester, 366 U.S. 299 (U.S. 1961)
  …hat all sums paid to the wife under the agreement were, therefore, deductible from [*301] respondent’s gross income under the alimony provision of § 23 (u). To resolve a conflict among the Courts of Appeals on the question,2 we granted certiorari. 364 U. S. 890. We have concluded that the Congress intended that, to come within the exception portion of § 22 (k), the agreement providing for the periodic payments must specifically state the amounts or parts thereof allocable to the support of the children. A…
• Morelock v. The NCR Corp., 586 F.2d 1096 (6th Cir. 1978)
  …ing Borgerding) who had been junior techs, to revert to that position when they were laid off as senior techs. . See e. g., Taylor v. Cirino, 321 F. 2d 279, 281 (6th Cir. 1963); Solomon v. United States, 276 F. 2d 669, 672 (6th Cir.), cert, denied, 364 U.S. 890, 81 S.Ct. 219, 5 L.Ed.2d 186 (1960); Hinton v. Dixie Ohio Exp. Co., 188 F. 2d 121, 124 (6th Cir. 1951) (directed verdict). . See e. g., Fontana Aviation, Inc. v. Beech Aircraft Corp., 432 F. 2d 1080, 1084 (7th Cir. 1970); Business Dev. Corp. of N.C…