ACRO MANUFACTURING CO.

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By

• Golsen v. Commissioner OF Internal Revenue, 445 F.2d 985 (10th Cir. 1971)
  …y the net cash which the insured in fact paid to the insurance company, however described, merely represented the true cost of the insurance purchased. Id., at 22. . See Ballagh v. United States, 331 F. 2d 874, 166 Ct.Cl. 199 (1964), cert. denied, 379 U.S. 887, 85 S.Ct. 157, 13 L.Ed.2d 92 (1964), wherein the court stated, at 878: [P]laintiff is wide of the mark in supposing that his primary purpose of providing retirement income can make valid what would otherwise be a sham. For the transaction which yre…
• Gen. Motors Corp. v. Dist. of Columbia, 380 U.S. 553 (U.S. 1965)
  …. C. Code 1961, §47-1580. D. C. Code 1961, §47-1580a. Ibid. Section 10.2 (c) of the District of Columbia Income and Franchise Tax Regulations, relettered by amendment of July 24, 1956. 118 U. S. App. D. C. 381, 336 F. 2d 885, certiorari granted, 379 U. S. 887. An earlier decision (91 Wash. Law Rep. 650) of a panel of the Circuit Court, reversed by the decision here reviewed, had reached a contrary conclusion in affirming the decision of the'District of Columbia Tax Court (CCH D. C. Tax Rep. ¶ 200-006).…
• Ellis Campbell, Jr. v. Cen-Tex, Inc., 377 F.2d 688 (5th Cir. 1967)
  …cashed in 1956. Interest paid in 1955 and 1956 was not involved in the litigation. . See e.g. Minchin v. Commissioner of Internal Revenue, 2nd Cir. 1964, 335 F. 2d 30; Ballagh v. United States, Ct.Cl. 1964, 331 F. 2d 874, 166 Ct.Cl. 191, cert. den. 379 U.S. 887, 85 S.Ct. 157, 13 L.Ed.2d 92; Carpenter v. Commissioner of Internal Revenue, 3rd Cir. 1963, 322 F. 2d 733, cert. den. 375 U.S. 992, 84 S.Ct. 631, 11 L.Ed.2d 478; Pierce v. Commissioner of Internal Revenue, 9th Cir. 1962, 311 F. 2d 894, cert. den. 37…