MURPHY

v.

COLORADO

Citator

Cited By

• Branzburg v. Hayes, 408 U.S. 665 (U.S. 1972)
  …ed. In re Goodfader, 45 Haw. 317, 367 P. 2d 472 (1961); In re Taylor, 412 Pa. 32, 193 A. 2d 181 (1963); State v. Buchanan, 250 Ore. 244, 436 P. 2d 729, cert. denied, 392 U. S. 905 (1968); Murphy v. Colorado (No. 19604, Sup. Ct. Colo.), cert. denied, 365 U. S. 843 (1961) (unreported, discussed in In re Goodfader, supra, at 366, 367 P. 2d, at 498 (Mizuha, J., dissenting)). These courts have applied the presumption against the existence of an asserted testimonial privilege, United States v. Bryan, 339 U. S. 3…
• Divine v. Commissioner OF Internal Revenue, 500 F.2d 1041 (2d Cir. 1974)
  …h the employer [*1054] realizes upon distribution of the property the employer is considered to have received an amount equal to the fair market value of the property. See United States v. General Shoe Corp., 282 F. 2d 9 (6 Cir. 1960), cert. denied, 365 U.S. 843, 81 S.Ct. 801, 5 L.Ed.2d 808 (1961). . The Tax Court predicated its decision below on the grounds articulated therein and also on the rationale developed by it in Sid Luckman, 50 T.C. 619 (1968), rev’d 418 F. 2d 381 (7 Cir. 1969). . See footnote 2…
• Tasty Baking Co. v. The United States, 393 F.2d 992 (Ct. Cl. 1968)
  …ce between the fair market value of the property (the same valuation given it by the employer for deduction purposes) and the employer’s basis for that property.4 Accord, United States v. General Shoe Corp., 282 F. 2d 9 (6th Cir. 1960), cert. denied 365 U.S. 843, 81 S.Ct. 801, 5 L.Ed.2d 808 (1961); see International Freighting Corp., Inc. v. Commissioner of Internal Revenue, 135 F. 2d 310 (2d Cir. 1943). The underlying rationale would appear to be that though no money or other tangible property was received…