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Valley Lumber Co. of Lodi v. Comm'r

43 B.T.A. 423 (B.T.A. 1941)
Valley Lumber Co. of Lodi v. Comm'r

3 Cited authorities

  1. Mass. Mutual Life Ins. Co. v. U.S.

    288 U.S. 269 (1933)   Cited 94 times
    Holding reenactment adopted Treasury interpretation of tax code

  2. Avery v. Commissioner

    292 U.S. 210 (1934)   Cited 80 times
    In Avery it was clear that Avery would obtain the dividend checks on January 2, whereas here, as we have explained, it was unclear whether the appellants ever would obtain the two pledged certificates of deposit.

  3. In re Interborough Consol. Corporation

    288 F. 334 (2d Cir. 1923)   Cited 91 times

    Nos. 9, 10. January 16, 1923. Petitions to Revise and Appeals from, the District Court of the United States for the Southern District of New York. In the matter of the Interborough Consolidated Corporation, bankrupt. Petition by Gustave Porges, on behalf of himself and all others similarly situated, for the application of certain funds of the bankrupt, in which proceeding De Rothschild Frères and another intervened, praying like relief. From an order denying the petitions (277 Fed. 249), the petitioners