Washburn Crosby Co. v. Dan M. Lee, Individually & as Collector, Etc., 296 U.S. 641 (1935). · Go Syfert
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Washburn Crosby Co. v. Dan M. Lee, Individually & as Collector, Etc., 296 U.S. 641 (1935). Cases Citing This Book View Copy Cite
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cited 3× by 1 distinct case · “a man’s motive to avoid taxation will not establish his liability if the transaction does not do so without it”
56 citation events (1 in the last 25 years) across 20 distinct courts.
Strongest positive: Caruth Corporation, W.W. And Mable P. Caruth v. United States (ca5, 1989-01-27) · Strongest negative: Commissioner of Internal Revenue v. Gilmore's Estate (ca3, 1942-08-28)
Treatment trajectory · 1935 → 2026 · click a year to view as-of
1935 1980 2026
Top citers, strongest first. 5 distinct citers. How cited ↗
discussed Cited "but see" Commissioner of Internal Revenue v. Gilmore's Estate
3rd Cir. · 1942 · signal: but cf. · confidence high
But cf. Note, Corporate Reorganization to Avoid Payment of Income Tax (1935) 45 Yale L.J. 134 and see Magill, Taxable Income (1936) p. 141. 9 See Seidman’s Legislative History of Federal Income Tax Laws (1938) pp. 795, 796, 332-340. 10 Treas.Reg. 86, Art. 112(g)-!. 11 See Chisholm v. Commissioner of Internal Revenue, 2 Cir., 1935, 79 F.2d 14, 15 , 101 A.L.R. 200 , certiorari denied, 1935, 296 U.S. 641 , 56 S.Ct. 174 , 80 L.Ed. 456 .
discussed Cited as authority (quoted) Caruth Corporation, W.W. And Mable P. Caruth v. United States
5th Cir. · 1989 · quote attribution · 1 verbatim quote · confidence low
a man's motive to avoid taxation will not establish his liability if the transaction does not do so without it
discussed Cited "see" City Stores Company v. Smith
E.D. Pa. · 1957 · signal: see · confidence high
See Chisholm v. Commissioner of Internal Revenue, 2 Cir., 1935, 79 F.2d 14, 15 , certiorari denied Helvering v. Chisholm, 1935, 296 U.S. 641 , 56 S.Ct. 174 , 80 L.Ed. 456 ; United States v. Cumberland Pub.
discussed Cited "see, e.g." Apt v. Birmingham
N.D. Iowa · 1950 · signal: see also · confidence low
See also, Chisholm v. Commissioner, 1934, 29 B.T.A. 1334 , reversed, 2 Cir, 1935, 79 F.2d 14 , 101 A.L.R. 201 , certiorari denied sub nom Helvering v. Chisholm, 1935, 296 U.S. 641 , 56 S.Ct. 174 , 80 L.Ed. 456 ; Cf. Helvering v. Wallbridge, 2 Cir., 1934, 70 F.2d 683 .
cited Cited "see, e.g." Shunk v. Commissioner of Internal Revenue
6th Cir. · 1949 · signal: see also · confidence low
See also Chisholm v. Commissioner, 2 Cir., 79 F.2d 14 , 101 A.L.R. 200 , certiorari denied Helvering v. Chisholm, 296 U.S. 641 , 56 S. Ct. 174 , 80 L.Ed. 456 .
Retrieving the full opinion text from the archive…
Washburn Crosby Company
v.
Dan M. Lee, Individually and as Collector, Etc.
514.
Supreme Court of the United States.
Nov 11, 1935.
296 U.S. 641
Published
1 passage pin-cited by 1 case
Pinpoint authority: bottom 73%
Citer courts: Fifth Circuit (1)

296 U.S. 641

56 S.Ct. 174

80 L.Ed. 455

WASHBURN CROSBY COMPANY, petitioner,
v.
Dan M. LEE, Individually and as Collector, etc.[*]

No. 514.

Supreme Court of the United States

November 11, 1935

Mr. Charles B. Rugg, of Boston, Mass., for petitioner.

The Attorney General, for respondent.

1

No opinion filed in court below.

2

Petition for writ of certiorari to the United States Circuit Court of Appeals for the Eighth Circuit denied.