green
Positive treatment
Quoted verbatim 1×
3.1 score
“nothing in the code or regulations ... compels the conclusion that a tax savings must or should inure to the benefit ... of the company which has sustained the loss that makes possible the tax saving”
Treatment trajectory · 1953 → 2026 · click a year to view as-of
1953
1989
2026
Top citers, strongest first. 2 distinct citers.
How cited ↗
discussed
Cited as authority (quoted)
Whyte v. GMF Investments Inc. (In re Fairchild Aircraft Corp.)
nothing in the code or regulations ... compels the conclusion that a tax savings must or should inure to the benefit ... of the company which has sustained the loss that makes possible the tax saving
Retrieving the full opinion text from the archive…
Foster
v.
Bay
v.
Bay
No. 443.
Supreme Court of the United States.
Dec 7, 1953.
Henry H. Brooks for appellants. John Ben Shepperd, Attorney General of Texas, Phillip Robinson, Assistant Attorney General, Charles L. Black and Charles W. Bell for appellees.
Published
Citer courts: W.D. Texas (1)
Appeal from the Court of Civil Appeals of Texas, First Supreme Judicial District.
Per Curiam:The motion to dismiss is granted and the appeal is dismissed for the want of a substantial federal question.