Westmoreland Asbestos Co. v. Johns-Manville Corp., 113 F.2d 114 (2d Cir. 1940). · Go Syfert
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Westmoreland Asbestos Co. v. Johns-Manville Corp., 113 F.2d 114 (2d Cir. 1940). Cases Citing This Book View Copy Cite
76 citation events (2 in the last 25 years) across 17 distinct courts.
Strongest positive: Carroll v. Commissioner (tax, 1968-10-31)
Treatment trajectory · 1940 → 2026 · click a year to view as-of
1940 1983 2026
Top citers, strongest first. 4 distinct citers. How cited ↗
discussed Cited as authority (rule) Carroll v. Commissioner
Tax Ct. · 1968 · confidence medium
Smith , 40 B.T.A. 1038 (1939) , affirmed per curiam 113 F. 2d 114 *37 (C.A. 2, 1940).] Hence, the fact that the petitioner's education is helpful to him in the performance of his employment does not establish that its cost is deductible as a business expense.
cited Cited "see" James A. And Isabelle Carroll v. Commissioner of Internal Revenue
7th Cir. · 1969 · signal: see · confidence high
See Smith v. Commissioner, 40 B.T.A. 1038 (1939), affirmed per curiam, 113 F.2d 114 (2d Cir. 1940).
discussed Cited "see, e.g." Simenstad v. United States
N.D. Cal. · 1971 · signal: see also · confidence low
Davidson v. Commissioner, supra; Casey v. Commissioner, supra; see also Smith v. Commissioner, 40 B.T.A. 1038 (1939), aff’d. per curiam 113 F.2d 114 (C.A.2d 1940); Kroll v. Commissioner, 49 T.C. 557 (1968). 8.
cited Cited "see, e.g." Robert Hoopes and Rae S. Hoopes v. Union Oil Company of California, a Corporation
9th Cir. · 1967 · signal: see also · confidence low
See also Westmoreland Asbestos Co. v. Johns-Manville Corp., 30 F.Supp. 389 (S.D.N.Y.1939), aff’d 113 F.2d 114 (2d Cir. 1940).
Retrieving the full opinion text from the archive…
WESTMORELAND ASBESTOS COMPANY, Inc., Home Insulation Company, Inc., Westchester Asbestos Corporation, Rock Wool Insulation Corporation, Plaintiffs, W. G. Kuehn, Inc., and William G. Kuehn, Plaintiffs-Appellants,
v.
JOHNS-MANVILLE CORPORATION, Johns-Manville Sales Corporation, John A. Roebling's Sons Company of New York, Stellar Corporation, and Hiram E. Manville, Defendants-Appellees.
391.
Court of Appeals for the Second Circuit.
Jul 8, 1940.
113 F.2d 114
Swan, Clark and Patterson, Circuit Judges.
Cited by 1 opinion  |  Published

Weissberger & Leichter, of New York City (M. M. Leichter and John L. Ketcham, both of New York City, of counsel), for plaintiffs-appellants.

Davis, Polk, Wardwell, Gardiner & Reed, of New York City (Theodore Kiendl, A. S. Edmonds, and Francis W. Phillips, all of New York City, of counsel), for defendants-appellees.

Before SWAN, CLARK and PATTERSON, Circuit Judges.

PER CURIAM.

Affirmed on opinion below, 30 F.Supp. 389, in which decision was adhered to on reargument in 32 F.Supp. 731, without appellate costs.