HY-LAN FURNITURE CO., INC.
v.
WILSON, TRUSTEE IN BANKRUPTCY, ET AL.

U.S. | 1964-12-14
No. 528
379 U.S. 946 Supreme Court of the United States (1964) Caution
Cited by 36 cases

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  • …cially manufactured; if, however, essential changes are necessary to render the goods marketable by the seller to others, then the exception does apply. See Erving Paper Mills v. Hudson-Sharp Machine Co., 332 F. 2d 674, 678 (7th Cir.), cert. denied, 379 U.S. 946, 85 S.Ct. 440, 13 L.Ed.2d 544 (1964). Other than testimony that the appellant is in the business of manufacturing and selling cameras of this general kind, the appellee introduced very little evidence to support his contention that these cameras we…
  • …uage of §§ 162 (a) and 263 that the two sections together are not all inclusive, and that § 263 does not provide a complete list of nondeductible expenditures. Iowa Southern Utilities Co. v. Commissioner, 333 F. 2d 382, 385 (CA8 1964), cert. denied, 379 U. S. 946; General Bancshares Corp. v. Commissioner, 326 F. 2d 712, 716 (CA8 1964), cert. denied, 379 U. S. 832. See Helvering v. Winmill, 305 U. S. 79 (1938); Woodward v. Commissioner, 397 U. S. 572 (1970); United States v. Hilton Hotels Corp., 397 U. S. 580…
  • Navajo Tribe of Indians v. The United States, 364 F.2d 320 (Ct. Cl. 1966)
    …E. g., Seminole Nation v. United States, 316 U.S. 286, 296, 62 S.Ct. 1049, 86 L.Ed. 1480, 1777 (1942); Menominee Tribe of Indians v. United States, 101 Ct.Cl. 10, 19 (1944). In Oneida Tribe of Indians v. United States, 165 Ct.Cl. 487, cert. denied, 379 U.S. 946, 85 S.Ct. 441, 13 L.Ed.2d 544 (1964), Judge Davis pointed out that it was unnecessary to determine whether the relationship between the tribe and the United States was a trusteeship or guardianship in the technical sense. In any event, the circumsta…

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