WHEELER ET UX.
v.
UNITED STATES
WHEELER ET UX.
UNITED STATES
375 U.S. 818
Supreme Court of the United States (1963)
Positive Treatment
Cited by 1 case
Opinion
Full opinion text not available for this case.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
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Am. Dispenser Co., Inc. v. Commissioner OF Internal Revenue, 396 F.2d 137 (2d Cir. 1968)…even if the payment was made to avoid litigation, it still must be held to represent a capital outlay. See Wise v. Commissioner of Internal Revenue, 311 F. 2d 743 (2d Cir. 1963); United States v. Wheeler, 311 F. 2d 60 (5th Cir. 1962), cert. denied, 375 U.S. 818, 84 S.Ct. 54, 11 L.Ed.2d 53 (1963). The decision of the Tax Court is affirmed.…