Bonwit Teller, Inc. v. Comm'r, 320 U.S. 794 (1943). · Go Syfert
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Bonwit Teller, Inc. v. Comm'r, 320 U.S. 794 (1943). Cases Citing This Book View Copy Cite
87 citation events (4 in the last 25 years) across 17 distinct courts.
Strongest positive: Merck & Co. v. United States (cc, 1991-09-10)
Treatment trajectory · 1946 → 2026 · click a year to view as-of
1946 1986 2026
Top citers, strongest first. 9 distinct citers. How cited ↗
cited Cited "see" Merck & Co. v. United States
Ct. Cl. · 1991 · signal: see · confidence high
See, for example, “National Securities Corp. v. Commissioner of Internal Revenue ”, 137 F.2d 600 (3d Cir.1943), cert. denied 320 U.S. 794 , 64 S.Ct. 262 , 88 L.Ed. 479 (1943).
discussed Cited "see" G.D. Searle & Co. v. Commissioner (2×)
Tax Ct. · 1987 · signal: see · confidence high
See, for example, National Securities Corp. v. Commissioner, 137 F. 2d 600 (3d Cir. 1943), cert. denied 320 U.S. 794 (1943).
discussed Cited "see" Eli Lilly & Co. v. Commissioner (2×)
unknown court · 1985 · signal: see · confidence high
See, for example, National Securities Corporation v. Commissioner of Internal Revenue, 137 F. 2d 600 (3rd Cir. 1943), cert. denied 320 U.S. 794 (1943).
discussed Cited "see" Foster v. Comm'r
unknown court · 1983 · signal: see · confidence high
See, for example, National Securities Corporation v. Commissioner of Internal Revenue, 137 F.2d 600 (3rd Cir. 1943), cert. denied 320 U.S. 794 (1943) [68] Petitioners argue that the arm’s-length bargaining standard adopted by section 1.482-l(b)(l), Income Tax Regs., cannot be applied to a section 351 exchange because such a transaction cannot by definition occur between unrelated parties.
discussed Cited "see" Ruddick Corp. v. United States (2×)
Ct. Cl. · 1981 · signal: see · confidence high
See, for example, National Securities Corporation v. Commissioner of Internal Revenue, 137 F. 2d 600 (3d Cir. 1943), cert. denied, 320 U. S. 794 (1943). [Emphasis supplied.] National Securities Corp. v. Commissioner, 137 F. 2d 600, 602 (3d Cir.), cert. denied, 320 U. S. 794 (1943), provides: * ’ ’ Section 45 [now section 482] is directed to the correction of particular situations in which the strict application of the other provisions of the' act will result in a distortion of the income of affiliated organizations.
examined Cited "see" Fed. Sec. L. Rep. P 93,507 Securities and Exchange Commission v. Continental Tobacco Company of South Carolina, Inc. (4×)
5th Cir. · 1972 · signal: see · confidence high
See Merger Mines Corp. v. Grismer, 137 F.2d 335 (9 Cir. 1943), cert. denied, 320 U.S. 794 , 64 S.Ct. 261 , 88 L.Ed. 478 (1943); S.E.C. v. MonoKearsarge, 167 F.Supp. 248 (D.C.Utah 1958)”.
cited Cited "see" Young & Rubicam, Inc. v. The United States
Ct. Cl. · 1969 · signal: see · confidence high
See, National Securities Corp., *1245 46 B.T.A. 562, 564 (1942), aff’d, 137 F.2d 600 (3d Cir. 1943), cert. denied, 320 U.S. 794 , 64 S.Ct. 262 , 88 L.Ed. 479 (1943) ; G.U.R.
discussed Cited "see" United States v. Custer Channel Wing Corporation (2×)
D. Maryland · 1965 · signal: see · confidence high
See Merger Mines Corp. v. Grismer, 137 F.2d 335 (9 Cir. 1943), cert. denied 320 U.S. 794 , 64 S.Ct. 261 , 88 L.
cited Cited "see" Esrenco Truck Co. v. Commissioner
Tax Ct. · 1963 · signal: see · confidence high
See National Securities Corporation v. Commissioner, 137 F. 2d 600 , 602 , affirming 46 B.T.A. 562 , certiorari denied 320 U.S. 794 .
Retrieving the full opinion text from the archive…
Bonwit Teller, Inc.
v.
Commissioner of Internal Revenue
No. 445.
Supreme Court of the United States.
Dec 6, 1943.
320 U.S. 794
Mr. Arthur B. Hyman for petitioner. Solicitor General Fahy, Assistant Attorney General Samuel 0. Clark, Jr., and Messrs. Sewall Key and J. Louis Monarch for respondent.
Published

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