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Estate of Spruance v. Comm'r

43 B.T.A. 221 (B.T.A. 1941)
Estate of Spruance v. Comm'r

13 Cited authorities

  1. Eisner v. Macomber

    252 U.S. 189 (1920)   Cited 732 times   10 Legal Analyses
    Holding that income is not realized unless it “is available for actual distribution”

  2. Poe v. Seaborn

    282 U.S. 101 (1930)   Cited 313 times   2 Legal Analyses
    Holding differences in federal tax treatment associated with operation of state community property laws consistent with constitutional requirement of uniformity

  3. United States v. Sullivan

    274 U.S. 259 (1927)   Cited 338 times   4 Legal Analyses
    Holding there was no reason "why the fact that a business is unlawful should exempt it from paying the taxes that if lawful it would have to pay"

  4. Helvering v. Price

    309 U.S. 409 (1940)   Cited 76 times   1 Legal Analyses
    In Helvering v. Price, 309 U.S. 409, 60 S.Ct. 673, 84 L.Ed. 836 (1940), the Court held that a cash basis taxpayer was not entitled to a loss deduction where the taxpayer substituted his new note for an earlier one in discharge of his guaranty obligation.

  5. Hopkins v. Bacon

    282 U.S. 122 (1930)   Cited 98 times
    In Hopkins v. Bacon, 1930, 282 U.S. 122, 51 S.Ct. 62, 63, 75 L.Ed. 249, involving income taxes, the United States Supreme Court carefully reviewed the Texas cases on community property, including Martin v. Moran, Martin v. McAllister, and Rowlett v. Mitchell.

  6. In re Hoffman

    16 F. Supp. 391 (E.D. Pa. 1936)   Cited 11 times
    In Matter of Lewis B. Hoffman (D.C.E.D.Pa., April 27, 1936) 16 F.Supp. 391, the government contended, as the plaintiffs here contend, that the loss upon bank stock was sustained for tax purposes in the year in which the bank was closed and liquidation was begun, rather than in the year in which liquidation might be completed.

  7. United States v. Wampler

    5 F. Supp. 796 (D. Md. 1936)   Cited 6 times

    No. 17112. January 1, 1936. Simon E. Sobeloff, U.S. Atty., and Charles G. Page, Asst. U.S. Atty., both of Baltimore, Md. Isaac Lobe Straus, of Baltimore, Md., and Fred J. Neuland, of Washington, D.C., for defendant. CHESNUT, District Judge. I have carefully considered the motions offered on behalf of the defendant to strike out certain testimony in this case. As to most of the testimony referred to, the motions are based on two contentions: (1) That the testimony tends to show the commission of crimes

  8. Van Deusen v. Phillips

    19 F. Supp. 492 (M.D. Pa. 1937)

    19 F.Supp. 492 (M.D.Pa. 1937) VAN DEUSEN v. PHILLIPS et al. No. 3830. United States District Court, M.D. Pennsylvania. June 18, 1937 Lawrence R. Van Deusen, of Scranton, Pa., for plaintiff. Robert H. Jackson, Asst. Atty. Gen., Andrew D. Sharpe and M. C. Ferguson, Sp. Assts. to Atty. Gen., and Frederick V. Follmer, U.S. Atty., of Scranton, Pa., for the government. WATSON, District Judge. This is an action against the collector of internal revenue for the recovery of an alleged overpayment of income

  9. Sauvage v. Wauhop

    143 S.W. 259 (Tex. Civ. App. 1912)   Cited 15 times

    January 2, 1912. Rehearing Denied January 11, 1912. Appeal from District Court, Red River County; Ben H. Denton, Judge. Action by W. A. Wauhop against Kate D. Sauvage. From a judgment for plaintiff, defendant appeals. Reversed and remanded. The appellant brought the suit of trespass to try title and for partition of 213 acres of the C. A. Ballard survey and 219 acres of the John Bartley survey in Red River county. The two surveys are contiguous, as are the lands in suit. It was alleged that the lands

  10. Cook v. Houston Oil Co. of Texas

    154 S.W. 279 (Tex. Civ. App. 1913)   Cited 6 times

    February 4, 1913. Error from District Court, Hardin County; L. B. Hightower, Judge. Trespass to try title by Peter Cook and others against the Houston Oil Company of Texas. Judgment for defendant, and plaintiffs bring error. Affirmed. Tom J. Russell, of Beaumont, for plaintiffs in error. Hightower, Orgain Butler and W. H. Davidson, all of Beaumont, and H. O. Head, of Sherman, for defendant in error. REESE, J. This is an action of trespass to try title by Peter Cook and others, children and heirs