green
Positive treatment
1.2 score
Top citers, strongest first. 2 distinct citers.
How cited ↗
discussed
Cited "see"
Bailey v. United States
Ellis v. Commissioner, 14 T.C. 484, 486 (1950); Elbert v. Johnson, 69 F.Supp. 59, 60 (S.D.N.Y.1946), aff 'd, 164 F.2d 421 (2d Cir. 1947); accord, Cook v. United States, 108 F.2d 804, 805 (5th Cir. 1940), cert. den. 310 U.S. 636 , 60 S.Ct. 1079 , 84 L.Ed. 1406 (1940).
discussed
Cited "see, e.g."
Principal Mutual Life Insurance v. United States
Ohio National, 11 Cl.Ct. at 480 (emphasis in original); see also Commissioner v. Volunteer State Life, 110 F.2d 879, 881 (6th Cir.), cert. denied, 310 U.S. 636 , 60 S.Ct. 1080 , 84 L.Ed. 1405 (1940) (holding that for general expenses to be deductible under the predecessor to § 804(c)(1), the expense “must be directly and entirely related to investment department operations”); Union Central Life Ins.
Retrieving the full opinion text from the archive…
Volunteer State Life Insurance Co.
v.
Helvering, Commissioner of Internal Revenue
v.
Helvering, Commissioner of Internal Revenue
No. 920.
Supreme Court of the United States.
May 20, 1940.
Messrs. Vaughn Miller and Robert A. Littleton for petitioner., Solicitor General Biddle, Assistant Attorney General Clark, and Messrs. Sewall Key, Edward H. Horton, and Thomas E. Harris for respondent.
Cited by 1 opinion | Published
Petition for writ of certiorari to the Circuit Court of Appeals for the Sixth Circuit denied.