BROWN

v.

INDIANA

Citator

Cited By

• Blau v. Lehman, 368 U.S. 403 (U.S. 1962)
  …the overruling of the Rattner case. The Commission’s motion was denied, Judges Clark and Smith dissenting. We granted certiorari on the petition of Blau, filed on behalf of himself, other stockholders and Tide Water, and supported by the Commission. 366 U. S. 902. The questions presented by the petition are whether the courts below erred: (1) in refusing to render a judgment against the Lehman partnership for the $98,686.77 profits they were found to have “realized” from their “short-swing” transactions in T…
• Annabelle Candy Co. v. Commissioner OF Internal Revenue, 314 F.2d 1 (9th Cir. 1962)
  …t therefore held there was no convincing proof the parties treated the covenant “in a separate and distinct manner,” relying on United Finance and Thrift Corporation of Tulsa, 81 T.C. 278, 285, affirmed (4 Cir. 1960) 282 F. 2d 919, certiorari denied 366 U.S. 902, 81 S.Ct. 1045, 6 L.Ed.2d 202, and, “Thus, we were unable to find as petitioner contends that it was the intent of the agreement of May 15, 1956 that a portion of the $115,000 which petitioner agreed therein to pay Sommers was in consideration for…
• Delsea Drive-In Theatres, Inc. v. Commissioner OF Internal Revenue, 379 F.2d 316 (3d Cir. 1967)
  …and from the lack of any stated monetary consideration in the agreement not to compete. Since the absence of such facts from the record is not conclusive, United Finance and Thrift Corp., 31 T.C. 278, aff’d 282 F. 2d 919, 922 (4 Cir.), cert. denied 366 U.S. 902, 81 S.Ct. 1045, 6 L.Ed.2d 202 (1960), the Tax Court examined the record as a whole and found nothing inconsistent with its conclusion. As it points out in its opinion, although the parties may have considered the agreement not to compete to be valua…