BROTHERHOOD OF RAILROAD TRAINMEN INSURANCE DEPARTMENT, INC.

v.

ELLGASS

Citator

Cited By (34 total)

• Commissioner of Internal Revenue v. Nat'l Alfalfa Dehydrating & Milling Co., 417 U.S. 134 (U.S. 1974)
  …ued at [*146] a discount was capital gain. Other circuits, however, thereafter held that income attributable to the discount was ordinary income. See, for example, Real Estate Investment Trust v. Commissioner, 334 F. 2d 986 (CA1 1964), cert. denied, 381 U. S. 911 (1965); Dixon v. United States, 333 F. 2d 1016 (CA2 1964), aff’d, 381 U. S. 68 (1965); United States v. Harrison, 304 F. 2d 835 (CA5 1962), cert. denied, 372 U. S. 934 (1963); Rosen v. United States, 288 F. 2d 658 (CA3 1961); Commissioner v. Morgan,…
• United States v. Bohonus, 628 F.2d 1167 (9th Cir. 1980)
  …21 L.Ed.2d 784 (1969). The government proves specific intent if it proves that the scheme was “reasonably calculated to deceive persons of ordinary prudence and comprehension.” Irwin v. United States, 338 F. 2d 770, 773 (9th Cir. 1964), cert. den., 381 U.S. 911, 85 S.Ct. 1530, 14 L.Ed.2d 433 (1965). This intention is shown by examining the scheme itself. United States v. Reid, 175 U.S.App.D.C. 120, 126, 533 F. 2d 1255, 1261 (D.C. Cir. 1976); Silverman v. United States, 213 F. 2d 405 (5th Cir.), cert. den.,…
• The United States v. Hickey, 360 F.2d 127 (7th Cir. 1966)
  …dence from which such an agreement may reasonably be inferred, the conspiracy may be found to continue. Atkins v. United States, 307 F. 2d 937, 940 (9th Cir. 1962) ; cf., United States v. Allegretti, 340 F. 2d 254, 256 (7th Cir. 1964), cert. denied, 381 U.S. 911, 85 S.Ct. 1531,14 L.Ed.2d 433 (1965). The eases cited by the defendants do not hold otherwise. The crucial factor is the necessity for some showing that the later activities were part of the original plan. In this case there was such a showing. T…