HENDERSON, EXECUTOR

v.

UNITED STATES

Citator

Cited By (11 total)

• Birnbaum v. United States, 588 F.2d 319 (2d Cir. 1978)
  …pretative Analysis, 54 N.C.L.Rev. 497, 520-21 (1976). . When the Act was amended in 1973, this was assumed. See S.Rep.No.588, 93d Cong., 1st Sess. 3 (1973). . Our decision in Marine Ins. Co. v. United States, 378 F. 2d 812 (2d Cir.), cert. denied, 389 U.S. 953, 88 S.Ct. 335, 19 L.Ed.2d 361 (1967) is not to the contrary. Marine Insurance held that where customs agents had temporarily removed and treated a mailed package of emeralds with a fluorescent powder to detect a thief, the subsequent loss of the pac…
• Redwing Carriers, Inc. v. Tomlinson, 399 F.2d 652 (5th Cir. 1968)
  …Ed. 406, 411; Helvering v. F & R Lazarus Co., 1939, 308 U.S. 252, 256, 60 S.Ct. 209, 211, 84 L.Ed. 226, 230; Gregory v. Helvering, 1934, 293 U.S. 465, 55 S.Ct. 266, 79 L.Ed. 596; United States v. Henderson, 5 Cir. 1967, 375 F. 2d 36, 40, cert. den., 389 U.S. 953, 87 S.Ct. 1017, 18 L.Ed.2d 101; Kinney v. United States, 5 Cir. 1966, 358 F. 2d 738, 739; Willow Terrace Development Co. v. Commissioner of Internal Revenue, 5 Cir. 1965, 345 F. 2d 933, 936, cert. den., 382 U.S. 938, 86 S.Ct. 389, 15 L.Ed.2d 349; Co…
• Tyler v. Tomlinson, 414 F.2d 844 (5th Cir. 1969)
  …ate capitalization is today more coolly and modestly applied than in former years, see Rowan v. United States, 5 Cir. 1955, 219 F. 2d 51, 55, it has not been completely spurned. United States v. Henderson, 5 Cir. 1967, 375 F. 2d 36, 40, cert. denied 389 U.S. 953, 88 S.Ct. 335, 19 L.Ed.2d 362. We have been careful to note that “thin capitalization” is “very strong evidence” of a capital contribution where: “(1) the debt to equity ratio was high to start with, (2) the parties understood that it would likely g…