MORRIS ET AL.

v.

ATTREAU

Citator

Cited By (30 total)

• Commissioner of Internal Revenue v. Lincoln Sav. & Loan Assn., 403 U.S. 345 (U.S. 1971)
  …is not .controlling taxwise, Old Colony R. Co. v. Commissioner, supra, so the statutory labels of “prepayment” and “additional premium” contained in § 404 (d) are not controlling. Burnett v. Commissioner, 356 F. 2d 755, 758 (CA5 1966), cert. denied, 385 U. S. 832. We also emphasize that the fact that a payment is imposed compulsorily upon a taxpayer does not in and of itself make that payment an ordinary and necessary expense within the meaning of § 162 (a) of the 1954 Code. We therefore conclude that Linco…
• Consol. Express, Inc. v. NEW York Shipping Ass'n, Inc., 602 F.2d 494 (3d Cir. 1979)
  …n to so operate, has it suffered injury to its business which is compensable under the Clayton Act? . See note 3 supra. . See, e.g., Old Dutch Farms, Inc. v. Milk Drivers & Dairy Employees Union, 359 F. 2d 598, 602-03 n. 7 (2d Cir.), cert. denied, 385 U.S. 832, 87 S.Ct. 71, 17 L.Ed.2d 67 (1966); United Brick & Clay Workers of America v. Deena Artware, Inc., 198 F. 2d 637 (6th Cir. 1952), cert. denied, 345 U.S. 906, 73 S.Ct. 644, 97 L.Ed. 644 (1953). In Riverton Coal Co. v. UMW, 453 F. 2d 1035, 1042 (6th C…
• Vulcan Materials Co. v. United Steelworkers OF Am., AFL-CIO, 430 F.2d 446 (5th Cir. 1970)
  …ement with Vulcan providing that the parties should submit to arbitration “any local trouble aris[ing] in any plant.” This matter is controlled by Old Dutch Farms, Inc. v. Milk Drivers & Dairy Emp. Union, 2 Cir., 1966, 359 F. 2d 598, 603, cert. den. 385 U.S. 832, 87 S.Ct. 71, 17 L.Ed.2d 67, where it was held in a Section 303 suit where arbitration was sought under a broad arbitration clause that * * * absent a clear, explicit statement in the collective bargaining contract directing an arbitrator to hear a…