OVERLAKES CORP.

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By

• Reyes v. Vantage S.S. Co., Inc., 558 F.2d 238 (5th Cir. 1977)
  …proving that the defendant was negligent and that the defendant’s negligence contributed to the plaintiff’s death. Traupman v. American Dredging Co., 470 F. 2d 736 (2d Cir. 1972); In re Atlass’ Petition, 350 F. 2d 592 (7th Cir. 1965), cert. denied, 382 U.S. 988, 86 S.Ct. 551, 15 L.Ed.2d 476 (1966). The plaintiff did not carry this burden. Every witness who testified that he had talked with or observed Reyes the day of his death stated that Reyes did not act peculiarly that day, that he did not smell of alc…
• Poirier & McLANE Corp. v. Commissioner OF Internal Revenue, 547 F.2d 161 (2d Cir. 1976)
  …e sole choice of years and amount in which to take the deduction. . Such a deduction resembles the “anticipatory accrual” disapproved by the Tax Court in Overlakes Corp. v. CIR, 41 T.C. 503 (1964), aff'd, 348 F. 2d 462 (2d Cir. 1965), cert. denied, 382 U.S. 988, 86 S.Ct. 547, 15 L.Ed.2d 475 (1966). . We believe that the source of this Regulation lies in the legislative history of § 461(f) rather than the intricacies of trust law. We would note, however, that whether the settlor or creditors are beneficiar…
• Ava McCLURE v. United States Lines Co., 368 F.2d 197 (4th Cir. 1966)
  …ing under the Jones Act, it is settled that it is not within the scope of his employment for a seaman to aid an intoxicated member of the same crew in returning to their ship. Re Atlass’ Petition, 7 Cir., 350 F. 2d 592, cert. denied, Muth v. Atlass, 382 U.S. 988, 86 S.Ct. 551, 15 L.Ed.2d 476; Trost v. American Hawaiian S. S. Co., 2 Cir., 324 F. 2d 225, 228; Robinson v. Northeastern S. S. Corp., 2 Cir., 228 F. 2d 679.1 An argument was made and rejected in those cases that a seaman who volunteers to assist a…