Cluster 8195222
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· 56 citation events
across 20 courts.
Showing the 2 strongest citers on record
(one row per citing case, strongest signal kept).
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Patterson v. Commissioner (1981)
See generally Commissioner v. Farmers & Ginners Cotton Oil Co., 120 F.2d 772 (5th Cir. 1941) , *710 cert. denied 314 U.S. 683 (1941) ; Trenton Cotton Oil Co. v. Commissioner, 147 F.2d 33 (6th Cir. 1945) ; Wool Distributing Corp. v. Commissioner, 34 T.C. 323 (1960) ; Stewart Silk Corp. v. Commissioner, 9 T.C. 174 (1947) ; see also section 1233(g), which exempts hedging transactions in commodity futures from the provisions of section 1233 whereby short sales of commodity futur…
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In Re the Complaint of Delphinus Maritima, S.A. (1981)
See also Quinn v. Southgate Nelson Corporation, 121 F.2d 190 (2d Cir.), cert. denied, 314 U.S. 682 , 62 S.Ct. 185 , 86 L.Ed. 546 (1941).