First Chrold Corp. v. Comm'r, 306 U.S. 117 (1939). · Go Syfert
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First Chrold Corp. v. Comm'r, 306 U.S. 117 (1939). Cases Citing This Book View Copy Cite
73 citation events (3 in the last 25 years) across 18 distinct courts.
Strongest positive: Chevron Corp. v. Commissioner
Treatment trajectory · 1939 → 2026 · click a year to view as-of
1939 1982 2026
Top citers, strongest first. 14 distinct citers.
discussed Cited as authority (rule) Chevron Corp. v. Commissioner
unknown court · 1995 · confidence medium
T.D. 8236, 1989-1 C.B. at 228, states that the prior rule is clarified by adding that the deduction for a State franchise tax that is computed based on income is to be allocated in the same manner as an income tax.
cited Cited as authority (rule) American Stores Co. v. American Stores Co. Retirement Plan
10th Cir. · 1991 · confidence medium
They do, however, preclude a change from decreasing a participant’s accrued benefit.” Rev.RuI. 81-12, 1981-1 C.B. at 229.
cited Cited as authority (rule) American Stores Company v. American Stores Company Retirement Plan
10th Cir. · 1991 · confidence medium
They do, however, preclude a change from decreasing a participant's accrued benefit." Rev.Rul. 81-12, 1981-1 C.B. at 229.
discussed Cited as authority (rule) Pacific First Federal Sav. Bank v. Commissioner
Tax Ct. · 1990 · confidence medium
In response to respondent’s argument that the new rule also had received Congressional approval, the Court stated: But we have no occasion to decide this question since we are of opinion that the reenactment of the section, without more, does not amount to sanction of retroactive enforcement of the amendment, in the teeth of the former regulation which received Congressional approval, by the passage of successive Revenue Acts including that of 1928. [306 U.S. at 117.] Respondent argues that unless NOL-adjusted taxable income is the basis for computing the deduction for addition to bad debt r…
discussed Cited "see" Charles R. Mcdaniel v. The Chevron Corporation
9th Cir. · 2000 · signal: see · confidence high
See Stamper v. Total Petroleum, Inc. Retirement Plan, 188 F.3d 1233, 1238-39 (10th Cir. 1999) (noting that the Retirement Equity Act incorporated Revenue Ruling 8112, 1981- 1 C.B. 228 , into both S 411(d)(6) of the IRC and S 204(g) of ERISA, but that it incorporated Revenue Ruling 79-90, 1979- 1 C.B. 155 , only into S 401(a) of the IRC).
discussed Cited "see" McDaniel v. Chevron Corp.
9th Cir. · 2000 · signal: see · confidence high
See Stamper v. Total Petroleum, Inc. Retirement Plan, 188 F.3d 1233, 1238-39 (10th Cir.1999) (noting that the Retirement Equity Act incorporated Revenue Ruling 81-12, 1981- 1 C.B. 228 , into both § 411(d)(6) of the IRC and § 204(g) of ERISA, but that it incorporated Revenue Ruling 79-90, 1979- 1 C.B. 155 , only into § 401(a) of the IRC).
cited Cited "see" Weil v. Retirement Plan Administrative Committee of the Terson Co.
2d Cir. · 1990 · signal: see · confidence high
See Rev.Rul. 81-27, 1981- 1 C.B. 228 ; Rev.Rul. 73-284, 1973- 2 C.B. 137 ; Rev.Rul. 72-439, 1972- 2 C.B. 223 .
cited Cited "see" Warren Weil v. Retirement Plan Administrative Committee Of The Terson Co., Inc.
2d Cir. · 1990 · signal: see · confidence high
See Rev.Rul. 81-27, 1981- 1 C.B. 228 ; Rev.Rul. 73-284, 1973- 2 C.B. 137 ; Rev.Rul. 72-439, 1972- 2 C.B. 223 .
cited Cited "see" Bruch v. Firestone Tire & Rubber Co.
E.D. Pa. · 1986 · signal: see · confidence high
See Rev.Rul. 81-27, 1981- 1 C.B. 228 .
cited Cited "see" ca3 1983
3rd Cir. · 1983 · signal: see · confidence high
See Rev.Rul. 72-439, 1972- 2 C.B. 223 , Rev.Rul. 72-510, 1972- 2 C.B. 223 , Rev.Rul. 73-284, 1973- 2 C.B. 139 , and Rev.Rul. 81-27, 1981- 1 C.B. 228 (superseding Rev.Rul. 72-510).
cited Cited "see" United Steelworkers of America v. Harris & Sons Steel Co.
3rd Cir. · 1983 · signal: see · confidence high
See Rev.Rul. 72-439, 1972- 2 C.B. 223 , Rev.Rul. 72-510, 1972- 2 C.B. 223 , Rev.Rul. 73-284, 1973- 2 C.B. 139 , and Rev.Rul. 81-27, 1981- 1 C.B. 228 (superseding Rev.Rul. 72-510).
cited Cited "see" Miles Production Co. v. Commissioner
Tax Ct. · 1969 · signal: see · confidence high
See G.C.M. 22332 , 1941- 1 C.B. 228 .
cited Cited "see, e.g." Amato v. Western Union International, Inc.
2d Cir. · 1985 · signal: see also · confidence low
See also Rev.Rul. 81-27, 1981- 1 C.B. 228 ; Rev.Rul. 73-284, 1973- 2 C.B. 139 ; Rev.Rul. 72-510, 1972- 2 C.B. 223 ; Rev.Rul. 72-439, 1972- 2 C.B. 223 .
discussed Cited "see, e.g." National Home Owners Service Corp. v. Commissioner (2×)
B.T.A. · 1939 · signal: see also · confidence low
See also First Chrold Corporation v. Commissioner, 306 U. S. 117 , reversing 97 Fed. (2d) 22, which had affirmed an unpublished decision of the Board.
First Chrold Corporation
v.
Commissioner of Internal Revenue
385.
Supreme Court of the United States.
Jan 30, 1939.
306 U.S. 117
Mr. John E. McClure, with whom Mr. Robert N. Miller was on the brief, for petitioner., Solicitor General Jackson, Assistant Attorney General Morris, and Messrs. Sewall Key, J}aul A. Freund, and Morton K: Rothschild submitted for.respondent.
RobeRTS.
Cited by 9 opinions  |  Published
[*118] Mb. Justice RobeRTS

delivered the opinion of the Court.

This case presents the same question as that involved in No. 328, Helvering v. R. J. Reynolds Tobacco Co., ante, p. 110. Certiorari was granted because of a conflict in the decisions below. . The statutory provision under which this case arises is § 22 (a) of the Revenue Act of 1932, which is the same as the .corresponding section of the Revenue Act of 1928. The regulations, original and amended, have the same relation to this controversy as to that in No. 328. The Board of Tax Appeals sustained a determination of a deficiency in the petitioner’s tax for the calendar year 1933 and the Circuit Court of Appeals affirm'ed the Board’s ruling. [1]

For the reasons given in No. 328 the judgment must be

Reversed.