FEDERAL TRADE COMMISSION

v.

TIMKEN ROLLER BEARING CO.

Citator

Cited By (15 total)

• Pennzoil Co. v. Fed. Energy Regulatory Comm'n, 645 F.2d 360 (5th Cir. 1981)
  …83 (1961), aff'd, Pure Oil Co. v. FPC, 299 F. 2d 370 (7th Cir. 1962); FPC Order No. 232, 25 F.P.C. 379, modified, Order No. 232-A, 25 F.P.C. 609 (1961), petition for review dismissed, Sun Oil Co. v. FPC, 304 F. 2d 290 & 293 (5th Cir.), cert. denied, 371 U.S. 861, 83 S.Ct. 118, 9 L.Ed.2d 99 (1962); FPC Order No. 242, 27 F.P.C. 339 (1962), petition for review dismissed, Hunt Oil Co. v. FPC, 306 F. 2d 878 (5th Cir. 1962). These orders were later upheld in FPC v. Texaco, Inc., 377 U.S. 33, 84 S.Ct. 1105, 12 L…
• Osborn v. Sinclair Ref. Co., 324 F.2d 566 (4th Cir. 1963)
  …1953); McElhenney Co. v. Western Auto Supply Company, 269 F. 2d 332 (4th Cir. 1959); House of Materials, Inc. v. Simplicity Pattern Co., 298 F. 2d 867 (2d Cir. 1962); Timken Roller Bearing Company v. F. T. C., 299 F. 2d 839 (6th Cir.), cert. denied, 371 U.S. 861, 83 S.Ct. 118, 9 L. Ed.2d 99 (1962). . Eastman Kodak Co. v. Southern Photo Materials Co., 273 U.S. 359, 47 S.Ct. 400, 71 L.Ed. 684 (1927); Bigelow v. RKO Radio Pictures, Inc., 327 U.S. 251, 66 S.Ct. 574, 90 L.Ed. 652 (1946); Kiefer-Stewart Co. v. J…
• Gen. Bancshares Corp. v. Commissioner OF Internal Revenue, 326 F.2d 712 (8th Cir. 1964)
  …enses incurred for the purpose of changing the corporate structure for the benefit of future operations are not ordinary and necessary business expenses * *.” Farmers Union Corp. v. Commissioner, 300 F. 2d 197, 200 (9 Cir. 1962), cert. [*716] denied 371 U.S. 861, 83 S.Ct. 117, 9 L.Ed.2d 99. 3. Although the taxpayer argues to the contrary, it has been held that, where the expenditures have not resulted in the acquisition or increase of a corporate asset, the result is still the same and these expenditures a…