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Wilcox v. Comm'r

13 Cited authorities

  1. Helvering v. Butterworth

    290 U.S. 365 (1933)   Cited 145 times
    Interpreting § 219, Revenue Act of 1924, c. 234, 43 Stat. 253, 275, corresponding to §§ 161, 162 of the Revenue Act of 1928, c. 852, 45 Stat. 791, 838, under which the present tax was assessed

  2. McGuire v. Commissioner of Internal Revenue

    84 F.2d 431 (7th Cir. 1936)   Cited 40 times

    No. 5699. June 4, 1936. Rehearing Denied July 20, 1936. Petition for Review of Decision of the United States Board of Tax Appeals. Petition by Charles A. McGuire to review an order of the Board of Tax Appeals affirming the action of the Commissioner of Internal Revenue in finding a tax deficiency. Affirmed. Robert A. Littleton, of Washington, D.C. (Mason, Spalding McAtee, of Washington, D.C., of counsel), for petitioner. Sewall Key and Morton K. Rothschild, Sp. Assts. to Atty. Gen., for respondent

  3. Randolph v. Commissioner of Internal Revenue

    76 F.2d 472 (8th Cir. 1935)   Cited 29 times

    Nos. 9930, 10055. February 27, 1935. Rehearing Denied April 10, 1935. On Petition to Review Decision of the United States Board of Tax Appeals. Proceeding on petitions by Shelby H. Curlee, trustee of the Virgil P. Randolph Trust, and by the Commissioner of Internal Revenue to review an order of the Board of Tax Appeals redetermining deficiencies in income taxes in which proceeding, upon resignation of Shelby H. Curlee, Virgil P. Randolph, Jr., and another, successor trustees, were substituted in

  4. Commissioner of Internal Revenue v. Quackenbos

    78 F.2d 156 (2d Cir. 1935)   Cited 25 times

    No. 352. June 10, 1935. Appeal from the Board of Tax Appeals. Petition by the Commissioner of Internal Revenue to review a decision of the United States Board of Tax Appeals redetermining a deficiency of $40.46 in income taxes imposed by the Commissioner on George Payn Quackenbos for the year 1930, after the Commissioner had assessed a deficiency of $275.08. Order of Board of Tax Appeals affirmed. Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and J.P. Jackson, Sp. Assts. to Atty. Gen., for Commissioner

  5. Lafayette Trust Co. v. Beggs

    107 N.E. 644 (N.Y. 1915)   Cited 51 times
    In Lafayette Trust Co. v. Beggs (213 N.Y. 280), Judge MILLER, in the concurring opinion, speaking of the statute for the liquidation of the affairs of an insolvent bank by the Superintendent of Banks, says (p. 289): "It is true the statute does not expressly provide for a ratable distribution of assets among creditors, but such a distribution being essential to the scheme is necessarily implied.

  6. Brown v. Commissioner of Internal Revenue

    79 F.2d 73 (3d Cir. 1935)   Cited 21 times

    No. 5630. July 31, 1935. Petition by William T. Brown, Jr., to review an order of the Board of Tax Appeals redetermining a deficiency in the tax imposed by the Commissioner of Internal Revenue. Order affirmed. Jesse I. Miller, of Washington, D.C., for petitioner. Frank J. Wideman, Asst. Atty. Gen., and Morton K. Rothschild and J. Louis Monarch, Sp. Assts. to Atty. Gen., for defendant. Before BUFFINGTON and THOMPSON, Circuit Judges, and JOHNSON, District Judge. THOMPSON, Circuit Judge. This is a petition

  7. Gilna v. Barker

    254 P. 174 (Mont. 1927)   Cited 23 times

    No. 6,071. Submitted January 10, 1927. Decided February 24, 1927. Defunct Mining Corporations — Statutory Trustees — Duty to Wind Up Affairs — Actions Against — Jurisdiction Over Person — General Appearance — Waiver — Pleading and Practice — Appeal — Presumptions. Appeal — Rulings of District Court Presumed Correct Until Contrary Shown. 1. On appeal the supreme court indulges the presumption that the trial court had jurisdiction of parties and subject matter (where jurisdiction is attacked); that

  8. Parker v. United States

    88 F.2d 907 (7th Cir. 1937)   Cited 9 times

    No. 5897. February 24, 1937. Appeal from the District Court of the United States for the Western District of Wisconsin; Patrick T. Stone, Judge. Action by Kenneth S. Parker against the United States of America. From an adverse judgment, plaintiff appeals. Judgment reversed with directions. M.O. Mouat, O.A. Oestreich, and R.G. Cunningham, all of Janesville, Wis., for appellant. Robert H. Jackson, Asst. Atty. Gen., J. Louis Monarch and Donald J. Marran, Sp. Assts. to Atty. Gen., John J. Boyle, U.S

  9. Hill v. Commissioner of Internal Revenue

    66 F.2d 45 (4th Cir. 1933)   Cited 12 times

    No. 3459. June 15, 1933. Petition by Annie Watts Hill to review a decision of the United States Board of Tax Appeals affirming action of the Commissioner of Internal Revenue, fixing a deficiency in petitioner's income tax for 1927. Affirmed. Edmund B. Quiggle, of Washington, D.C. (William W. Sledge, of Durham, N.C., on the brief), for petitioner. Helen R. Carloss, Sp. Asst. to Atty. Gen. (Sewall Key, Sp. Asst. to Atty. Gen., and W.R. Lansford, Sp. Atty., Bureau of Internal Revenue, and C.M. Charest

  10. Rheinstrom v. Conner

    33 F. Supp. 917 (S.D. Ohio 1940)   Cited 5 times

    No. 5191, Civ. A. No. 85. June 29, 1940. Jerome Goldman and Thomas C. Lavery, both of Cincinnati, Ohio, for plaintiff. Calvin Crawford, U.S. Atty., of Dayton, Ohio, and Frederic W. Johnson, Asst. U.S. Atty., of Cincinnati, Ohio, for defendant. At Law. Actions by James A. Rheinstrom, executor under the will of the estate of Minna W. Rheinstrom, deceased, against Thomas J. Conner, Collector of Internal Revenue, and by the First National Bank of Cincinnati, trustee under the will of Karl Kiefer, deceased