COMMISSIONER OF INTERNAL REVENUE

v.

MILWAUKEE & SUBURBAN TRANSPORT CORP.

Citator

Cited By

• Sherwood Mem'l Gardens, Inc. v. Commissioner OF Internal Revenue, 350 F.2d 225 (7th Cir. 1965)
  …ns based on sales of lots, recognized by Berkowitz and his group, Milwaukee & Suburban Transport Corp. v. Commissioner, 283 F. 2d 279, 282 (7th Cir. 1960), cert. denied 366 U.S. 965, 81 S.Ct. 1920, 6 L.Ed.2d 1256 (1961), vacated in part and remanded 367 U.S. 906, 81 S.Ct. 1917, 6 L.Ed.2d 1249 (1961); Arlington Park Jockey Club, Inc. v. Sauber, 262 F. 2d 902, 905 (7th Cir. 1959); the .difficulty in perceiving any reason except tax avoidance for the use by a corporation for profit of the “land shares” method…
• Space Controls, Inc. v. Commissioner OF Internal Revenue, 322 F.2d 144 (5th Cir. 1963)
  ….Ct. 337, 73 L.Ed. 720; United States v. Anderson, 1926, 269 U.S. 422, 46 S.Ct. 131, 70 L.Ed. 347; Guardian Investment Corp. v. Phinney, 5 Cir., 1958, 253 F. 2d 326; cf. Commissioner of Internal Revenue v. Milwaukee & Suburban Transport Corp., 1961, 367 U.S. 906, 81 S.Ct. 1917, 6 L.Ed.2d 1249, reversing 7 Cir., 1960, 283 F. 2d 279; United States v. Texas Mexican Ry., 5 Cir., 1959, 263 F. 2d 31. . The Tax Court in D. Loveman & Son Export Corp., 1960, 34 T.C. 776, 798, quoted from Finney & Miller, Principles…
• Crescent Wharf & Warehouse Co. v. Commissioner OF Internal Revenue, 518 F.2d 772 (9th Cir. 1975)
  …y paid in the taxable year for workmen’s compensation benefits were deductible, together with the costs of administration. Thriftimart, Inc. in turn relied upon the action of the Supreme Court in Commissioner v. Milwaukee & Suburban Transport Corp., 367 U.S. 906, 81 S.Ct. 1917, 6 L.Ed.2d 1249 (1961). There the Supreme Court vacated a judgment of the Court of Appeals1 which had reversed the Tax Court on a similar problem. The taxpayer operated an urban transit system and at the end of each year had its pendi…

Authorities Cited

• United States v. Consol. Edison Co. of N.Y., Inc., 366 U.S. 380 (U.S. 1961)