Samuel D. Collins v. United States, 192 F.2d 392 (9th Cir. 1951). · Go Syfert
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Samuel D. Collins v. United States, 192 F.2d 392 (9th Cir. 1951). Cases Citing This Book View Copy Cite
101 citation events across 11 distinct courts.
Strongest positive: Leach Corp. v. Commissioner (tax, 1958-06-12)
Treatment trajectory · 1951 → 2026 · click a year to view as-of
1951 1988 2026
Top citers, strongest first. 4 distinct citers. How cited ↗
cited Cited as authority (rule) Leach Corp. v. Commissioner
Tax Ct. · 1958 · confidence medium
C. 31 , 33 , affirmed 192 F. 2d 392 *198 (C.
cited Cited "see" Pumi-Blok Co. v. Commissioner
Tax Ct. · 1972 · signal: see · confidence high
See Isidor Dobkin, supra, 5 T.C. at 33, affirmed per curiam 192 F. 2d 392 (CA-2); Charter Wire, Inc. v. United States, 309 F. 2d 878 , 880 (CA-7), certiorari denied 372 U.S. 965 .
discussed Cited "see" Santa Anita Consol., Inc. v. Commissioner (2×)
Tax Ct. · 1968 · signal: see · confidence high
See Isidor Dobkin , 15 T.C. 31 (1950) , affirmed per curiam 192 F. 2d 392 (C.A. 2, 1951); Sam Schnitzer , 13 T.C. 43 (1949) , affirmed per curiam 183 F. 2d 70 (C.A. 9, 1950), certiorari denied 340 U.S. 911 (1951) .
discussed Cited "see" Catalina Homes, Inc. v. Commissioner
Tax Ct. · 1964 · signal: see · confidence high
See Isidor Dobkin, 15 T.C. 31 , 33-34 (1950) , affd. per curiam 192 F. 2d 392 (C.A. 2, 1951), where this Court made certain remarks which are equally applicable to the circumstances now before us: When the organizers of a new enterprise arbitrarily designate as loans the major portion of the funds they lay out in order to get the business established and under way, a strong inference arises that the entire amount paid in is a contribution to the corporation's capital and is placed at risk in the business. * * * The chances that the so-called loans would be repaid depended upon the earnings of …
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Samuel D. Collins
v.
United States
12932_1.
Court of Appeals for the Ninth Circuit.
Nov 9, 1951.
192 F.2d 392
Published

192 F.2d 392

Samuel D. COLLINS, Appellant,
v.
UNITED STATES of America, Appellee.

No. 12932.

United States Court of Appeals Ninth Circuit.

November 9, 1951.

Appeal from the United States District Court for the Southern District of California, Central Division, Leon R. Yankwich, Judge.

Samuel D. Collins, in pro per.

Ernest A. Tolin, U. S. Atty., Ray H. Kinnison and Bernard B. Laven, Assts. U. S. Atty., all of Los Angeles, Cal., for appellee.

Before MATHEWS, STEPHENS and ORR, Circuit Judges.

PER CURIAM.

1

The order appealed from is affirmed.