Farmers & Ginners Cotton Oil Co. v. Helvering, 314 U.S. 683 (1941). · Go Syfert
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Farmers & Ginners Cotton Oil Co. v. Helvering, 314 U.S. 683 (1941). Cases Citing This Book View Copy Cite
56 citation events across 20 distinct courts.
Strongest positive: Patterson v. Commissioner (tax, 1981-02-02)
Treatment trajectory · 1942 → 2026 · click a year to view as-of
1942 1984 2026
Top citers, strongest first. 2 distinct citers. How cited ↗
discussed Cited "see" Patterson v. Commissioner
Tax Ct. · 1981 · signal: see · confidence high
See generally Commissioner v. Farmers & Ginners Cotton Oil Co., 120 F.2d 772 (5th Cir. 1941) , *710 cert. denied 314 U.S. 683 (1941) ; Trenton Cotton Oil Co. v. Commissioner, 147 F.2d 33 (6th Cir. 1945) ; Wool Distributing Corp. v. Commissioner, 34 T.C. 323 (1960) ; Stewart Silk Corp. v. Commissioner, 9 T.C. 174 (1947) ; see also section 1233(g), which exempts hedging transactions in commodity futures from the provisions of section 1233 whereby short sales of commodity futures are treated as sales of capital assets.
cited Cited "see, e.g." In Re the Complaint of Delphinus Maritima, S.A.
S.D.N.Y. · 1981 · signal: see also · confidence low
See also Quinn v. Southgate Nelson Corporation, 121 F.2d 190 (2d Cir.), cert. denied, 314 U.S. 682 , 62 S.Ct. 185 , 86 L.Ed. 546 (1941).
Retrieving the full opinion text from the archive…
Farmers & Ginners Cotton Oil Co.
v.
Helvering, Commissioner of Internal Revenue
No. 671.
Supreme Court of the United States.
Nov 10, 1941.
314 U.S. 683
Mr. William B. White for petitioner. Assistant Solicitor General Fahy, Assistant Attorney General Clark, and Messrs. J. Louis Monarch and Edward H. Hammond for respondent.
Published

Petition for writ of certiorari to the Circuit Court of Appeals for the Fifth Circuit denied.