green
Positive treatment
3.8 score
Treatment trajectory · 1940 → 2026 · click a year to view as-of
1940
1983
2026
Top citers, strongest first. 4 distinct citers.
How cited ↗
examined
Cited "see"
Paul D. Dunlap and Shirley A. Dunlap, Hawkeye Bancorporation v. Commissioner of Internal Revenue
(4×)
See Virginia Iron Coal & Coke Co. v. Commissioner, 37 B.T.A. 195 (1938), aff'd. 99 F.2d 919 (4th Cir. 1938), cert. denied 307 U.S. 630 [ 59 S.Ct. 833 , 83 L.Ed. 1513 ] (1939); Koch v. Commissioner, 67 T.C. 71 (1976).
discussed
Cited "see"
Dunlap v. Commissioner
(2×)
See Virginia Iron Coal & Coke Co. v. Commissioner, 37 B.T.A. 195 (1938), affd. 99 F.2d 919 (4th Cir. 1988), cert. denied 307 U.S. 630 (1939); Koch v. Commissioner, 67 T.C. 71 (1976). 14 Accordingly, we hold that Hawkeye is entitled to deduct the loss on the $35,000 option which lapsed in 1973.
cited
Cited "see"
Dill Co. v. Commissioner
See Virginia Iron Coal & Coke Co., 37 B.T.A. 195 (1938), affd. 99 F. 2d 919 (C.A. 4, 1938), certiorari denied 307 U.S. 630 (1939).
cited
Cited "see"
Warren Service Corp. v. Commissioner of Internal Rev.
See Virginia Iron, Coal & Coke Co. v. Commissioner, 4 Cir., 99 F.2d 919 , certiorari denied 307 U.S. 630 , 59 S.Ct. 833 , 83 L.Ed. 1513 .
Retrieving the full opinion text from the archive…
United States for the use and Benefit of F. B. Spears & Sons
v.
Arthur Storm Co.
v.
Arthur Storm Co.
No. 820.
Supreme Court of the United States.
May 15, 1939.
Messrs. P. J. J. Nicolaides and William F. Kelly for petitioner. Mr. Samuel Shapero for respondents.
Published
Petition for writ of certiorari to the Circuit Court of Appeals for the Sixth Circuit denied.