Cases from cite.case.law:

In STANDARD JURY INSTRUCTIONS IN CRIMINAL CASES- REPORT NO., 131 So. 3d 692 (Fla. 2013)

. . . Abuse of an Elderly Person/a Disabled Adult); 29.22 (Neglect of an Elderly Person/a Disabled Adult); 29.23 . . . Abuse of an Elderly Person/a Disabled Adult); 29.22 (Neglect of an Elderly Person/a Disabled Adult); 29.23 . . . to Personal Injury, if culpable negligence is charged Comment This instruction was adopted in 2013. 29.23 . . .

F. GOELLER M. v. UNITED STATES,, 109 Fed. Cl. 534 (Fed. Cl. 2013)

. . . . § 29.23(e)-l (1944 Cum. Supp.); 26 C.F.R. § 19.23(e)-l (1940 Supp.); Treas. Reg. . . .

PLANNED PARENTHOOD OF CENTRAL NORTH CAROLINA, v. CANSLER,, 877 F. Supp. 2d 310 (M.D.N.C. 2012)

. . . Laws 2011-145 § 29.23(a) (prohibiting the use of state funds for most abortions). . . .

PLANNED PARENTHOOD OF CENTRAL NORTH CAROLINA, v. CANSLER,, 804 F. Supp. 2d 482 (M.D.N.C. 2011)

. . . Laws 2011-145 § 29.23(a) (prohibiting the use of state funds for most abortions). . . .

KIRCHER, v. CITY OF YPSILANTI,, 458 F. Supp. 2d 439 (E.D. Mich. 2006)

. . . Laws § 29.23. This case was assigned to Defendant Washtenaw County Circuit Judge Donald Shelton. . . . Laws § 29.23; and (ii) that the City did not solicit competitive bids for making the court-ordered repairs . . . Laws 29.23, but instead was in furtherance of the City’s desire to force the reconfiguration and improvement . . . Laws § 29.23, and the record discloses that the Ypsilanti Defendants duly referenced the fire prevention . . . Laws § 29.23. . . .

EQUAL EMPLOYMENT OPPORTUNITY COMMISSION, v. LOCAL LOCAL OF THE SHEET METAL WORKERS INTERNATIONAL ASSOCIATION,, 117 F. Supp. 2d 386 (S.D.N.Y. 2000)

. . . The court’s decision was based on the Union’s failure to achieve a 29.23% nonwhite membership goal and . . .

CITY OF NEW YORK v. LOCAL SHEET METAL WORKERS INTERNATIONAL ASSOCIATION,, 170 F.3d 279 (2d Cir. 1999)

. . . We affirmed the AAAPO, with certain modifications, and affirmed its new membership target of 29.23 percent . . . or national origin,” and the AAAPO’s mandate to make “regular and substantial progress” toward the 29.23 . . .

SHEET METAL CONTRACTORS ASSOCIATION OF NORTHERN NEW JERSEY No. v. SHEET METAL WORKERS INTERNATIONAL ASSOCIATION No., 157 F.3d 78 (2d Cir. 1998)

. . . court then approved an Amended Affirmative Action Program and Order (“AAAPO”) establishing a goal of 29.23% . . . significant improvement over them initial level of participation in the union (although ... beneath the [29.23% . . .

EQUAL EMPLOYMENT OPPORTUNITY COMMISSION, v. LOCAL LOCAL OF THE SHEET METAL WORKERS INTERNATIONAL ASSOCIATION,, 13 F. Supp. 2d 453 (S.D.N.Y. 1998)

. . . outstanding O & J and Amended Affirmative Action Program and Order (“AAAPO”) by fading to achieve the 29.23% . . . on March 8,1995, the court granted the motion on the basis that the union had failed to achieve the 29.23% . . . paragraph 3 of the AAAPO mandate that the union make “regular and substantial progress” toward achieving 29.23% . . . See also id. at 1171-72 (finding union’s failure to reach the 29.23% nonwhite membership goal a valid . . . The AAAPO requires the union to make “regular and substantial progress” toward achieving 29.23% nonwhite . . .

SHEET METAL CONTRACTORS ASSOCIATION OF NORTHERN NEW JERSEY, v. SHEET METAL WORKERS INTERNATIONAL ASSOCIATION No., 978 F. Supp. 529 (S.D.N.Y. 1997)

. . . The O&J and AAAPO require, inter alia, the defendant unions to achieve at least a 29.23 percent nonwhite . . .

EQUAL EMPLOYMENT OPPORTUNITY COMMISSION v. LOCAL No., 81 F.3d 1162 (2d Cir. 1996)

. . . More significantly, we affirmed the district court’s adoption of a new membership goal of 29.23% on the . . .

EQUAL EMPLOYMENT OPPORTUNITY COMMISSION, v. LOCAL LOCAL OF SHEET METAL WORKERS INTERNATIONAL ASSOCIATION,, 921 F. Supp. 1126 (S.D.N.Y. 1996)

. . . year from 1984-1991, and in the obfuscation of its abysmal lack of progress toward meeting the AAAPO's 29.23% . . .

EQUAL EMPLOYMENT OPPORTUNITY COMMISSION, v. LOCAL LOCAL OF SHEET METAL WORKERS INTERNATIONAL ASSOCIATION,, 889 F. Supp. 642 (S.D.N.Y. 1995)

. . . Action Plan and Order (“AAAPO”) which, among other measures, increased the nonwhite membership goal to 29.23% . . . The 29.23% goal is based on the 1970 census, and the 1990 census indicates that the percentage of whites . . . The union does not argue that the order to achieve 29.23% nonwhite membership is somehow vague or unclear . . . In the AAAPO, on the other hand, “the [29.23] percent figure, as a numerical goal, is stated in absolute . . . If this trend continues, the union will reach the 29.23% membership goal while journeypersons are still . . .

WESCH, v. HUNT,, 785 F. Supp. 1491 (S.D. Ala. 1992)

. . . 0.28% 13 1.81% CLUB 565 100.00% 338 59.82% 4 0.71% 1 0 NEWELL BROTHERS CONSTRUCTION 1,064 100.00% 311 29.23% . . .

SHELL OIL COMPANY, v. COMMISSIONER OF INTERNAL REVENUE,, 952 F.2d 885 (5th Cir. 1992)

. . . Ill, § 29.23(m)-l(g) (1943); Treas.Reg. 118, § 39.23(m)-l(g) (1953). . . .

QUILTER, v. V. VOINOVICH,, 794 F. Supp. 695 (N.D. Ohio 1992)

. . . Apportionment Plan has a district with a black voting age population of 50.70% and an influence district at 29.23% . . . -39 Montgomery SE - 42.10% 38 50.70% 54.78% 36 ~= 45.26% 47.63% 1990 Pop — 104,812 37 - 36.10% 39 - 29.23% . . . Apportionment Plan has a district with a black voting age population of 50.70% and an influence district at 29.23% . . .

LOCAL OF THE SHEET METAL WORKERS INTERNATIONAL ASSOCIATION v. EQUAL EMPLOYMENT OPPORTUNITY COMMISSION, 478 U.S. 421 (U.S. 1986)

. . . AAAPO established a 29.23% minority membership goal to be met by August 31, 1987. . . . The court found the 29.23% nonwhite membership goal to be proper in light of Local 28’s “long continued . . . Under AAAPO, petitioners are now obligated to attain a 29.23% nonwhite-membership goal by August 1987 . . . The city cross-appealed from that part of AAAPO establishing a temporary 29.23% nonwhite membership goal . . . 29% membership goal twice approved by the Court of Appeals, even though that goal was similar to the 29.23% . . . ratio now employed for apprenticeship classes nor the District Court’s 1-to-l order could achieve the 29.23% . . .

R. MAINELLI, Jr. v. UNITED STATES, 611 F. Supp. 606 (D.R.I. 1985)

. . . . § 29.23(a)(1); that an outstanding indictment or information shall constitute “adequate evidence of . . . suspected criminal conduct and may be the basis for the imposition of a suspension,” id. at § 29.23( . . . or affiliate pursuant to this sub-part after coordination with the appropriate DOT legal office. § 29.23 . . . following causes: (a) Conviction for any cause which is a ground for suspension as ■ set forth in § 29.23 . . . (a)(1) or § 29.23(a)(2); (b) For any cause which is a ground for suspension as set forth in § 29.23(a . . .

WHITTENBERG, Mr. P. NAACP, Dr. T. H. v. SCHOOL DISTRICT OF GREENVILLE COUNTY, SOUTH CAROLINA,, 607 F. Supp. 289 (D.S.C. 1985)

. . . 24.84 24.95 6.81 12.25 18.66 31.68 18.64 18.26 38.92 23.16 26.13 22.46 15.25 21.22 28.30 14.67 36.25 29.23 . . . (NW) Northwood (NE) Parker Sevier (NE) 30.09 18.49 19.66 23.44 26.76 24.17 25.61 27.85 35.80 29.61 29.23 . . .

EQUAL EMPLOYMENT OPPORTUNITY COMMISSION, v. LOCAL LOCAL OF SHEET METAL WORKERS INTERNATIONAL ASSOCIATION, LOCAL v. NEW YORK STATE DIVISION OF HUMAN RIGHTS, LOCAL JOINT APPRENTICESHIP COMMITTEE, v. NEW YORK STATE DIVISION OF HUMAN RIGHTS,, 753 F.2d 1172 (2d Cir. 1985)

. . . an order, incorporated in AAAPO, establishing a temporary nonwhite membership goal for Local 28 of 29.23% . . . It (1) increased the nonwhite membership goal from 29% to 29.23% to reflect the addition of the merged . . . The 29.23% Nonwhite Membership Goal. . . . It contends that the district court’s adoption of the 29.23% figure was too low and clearly erroneous . . . Thus, we affirm the 29.23% figure adopted by the district court. 2. . . .

J. H. v. J. v., 83 T.C. 958 (T.C. 1984)

. . . Sec. 29.23(m)-(f), Regs. . . .

E. v., 81 T.C. 17 (T.C. 1983)

. . . Its predecessor was Reg. 101, sec. 29.23(m)-110(C), T.D. 4960, 1940-1 C.B. 38, pursuant to the Internal . . .

SUN COMPANY INC. AND SUBSIDIARIES CONSOLIDATED v. COMMISSIONER OF INTERNAL REVENUE,, 677 F.2d 294 (3d Cir. 1982)

. . . Congress hereby declares that ... the Congress has recognized and approved the provisions of section 29.23 . . .

COMMISSIONER OF INTERNAL REVENUE v. PORTLAND CEMENT COMPANY OF UTAH, 450 U.S. 156 (U.S. 1981)

. . . Ill, § 29.23 (m)-l (f) (1943); Treas. Regs. 118, § 39.23 (m)-(e) (3) (1953). . . .

H. G. v., 74 T.C. 584 (T.C. 1980)

. . . See, e.g., art. 221, Regs. 77, and see sec. 29.23(m)-15, Regs. 111. . . .

M. R. MIKKILINENI, d b a M. R. Co. v. UNITED ENGINEERS CONSTRUCTORS, INC., 485 F. Supp. 1292 (E.D. Pa. 1980)

. . . eroded by the undisputed fact that minority architect/engineering firms perform 27% of the work, or 29.23% . . .

RAYBESTOS MANHATTAN, INC. v. UNITED STATES, 597 F.2d 1379 (Ct. Cl. 1979)

. . . . § 29.23(p)-l(d) (1949) (grace period “intended to permit a taxpayer on the accrual basis to deduct . . .

RAYBESTOS MANHATTAN, INC. v. THE UNITED STATES, 220 Ct. Cl. 224 (Ct. Cl. 1979)

. . . . § 29.23(p)~ 1(d) (1949) (grace period "intended to permit a taxpayer on the accrual basis to deduct . . .

v., 68 T.C. 325 (T.C. 1977)

. . . Compare sec. 29.23(m)-16, Regs. . . .

DON E. WILLIAMS CO. v. COMMISSIONER OF INTERNAL REVENUE, 429 U.S. 569 (U.S. 1977)

. . . Ill, § 29.23 (p)-l (1943); Reg. 118, § 39.23 (p)-l (d) (1953); Reg. § 1.404 (a)-l (c), 26 CFR § 1.404 . . .

EXXON CORPORATION v. UNITED STATES, 547 F.2d 548 (Ct. Cl. 1976)

. . . . § 1.612 — 4(c)(1) (1965), that identical language appears in Reg. 111 § 29.23(m)-16(c)(1) issued under . . . in the case of oil and gas wells, the Congress has recognized and approved the provisions of section 29.23 . . .

EXXON CORPORATION FORMERLY HUMBLE OIL REFINING COMPANY v. THE UNITED STATES, 212 Ct. Cl. 258 (Ct. Cl. 1976)

. . . in the case of oil and gas wells, the Congress has recognized and approved the provisions of section 29.23 . . . Compare Reg. 111, § 29.23(m)-16 (1943) with Reg. 118, § 39.23 (m)-16 (1951) and with Reg. §§ 1.263(e) . . . Ill § 29.23 (m)-16(c) (1) Issued under the 1939 Code and applicable to the instant case. . . .

CUSHING STONE COMPANY, INC. v. UNITED STATES, 535 F.2d 27 (Ct. Cl. 1976)

. . . Ill, § 29.23(m)-15(a); see G.C.M. 13954, XIII-2 Cum.Bul. 66, 69 (1934). . . .

CUSHING STONE COMPANY, INC. v. THE UNITED STATES, 210 Ct. Cl. 62 (Ct. Cl. 1976)

. . . Ill, § 29.23(m)-15(a) ; see G.C.M. 1395.4, XIII-2 Cum. Bui. 66, 69 (1934). . . .

A. J. INDUSTRIES, INC. v. UNITED STATES, 503 F.2d 660 (9th Cir. 1974)

. . . The district court quoted Treasury Regulation 111, § 29.23(e)-l (1939 Code), in its Conclusion of Law . . . Treasury Regulation 111, § 29.23(e)-l, is the identical predecessor to Treasury Regulation 118, § 39.23 . . .

v., 60 T.C. 640 (T.C. 1973)

. . . See, e.g., sec. 39.23(a)-4, Regs. 118; sec. 29.23(a)-4, Regs. . . .

AMERICANS UNITED INC. v. M. WALTERS,, 477 F.2d 1169 (D.C. Cir. 1973)

. . . . . . were ‘expended for . the . . . defeat of legislation’ within the meaning of Treas.Reg. 111, § 29.23 . . .

SHUTLER v. UNITED STATES A. H. TURNER v. UNITED STATES, 470 F.2d 1143 (10th Cir. 1972)

. . . Ill, sec. 29.23(l)-3, relating to depreciation of intangible property. . . .

P. H. WELDER v. UNITED STATES, 329 F. Supp. 739 (S.D. Tex. 1971)

. . . Section 29.23(a)-11 of Regulations 111 is the predecessor of § 1.162-12 and the third sentence of § 29.23 . . .

UNITED STATES STEEL CORPORATION, v. UNITED STATES, 445 F.2d 520 (2d Cir. 1971)

. . . Ill, Sec. 29.23(m)-l(f) ; Reg. 103, Sec. 19.23(m)-l(f) ; Reg. 101, Art. 23 (m)-l(g) ; Reg. 94, Art. 23 . . .

UNITED STATES v. ACRES OF LAND, MORE OR LESS, COUNTIES OF SHANNON AND CARTER, STATE OF MISSOURI,, 326 F. Supp. 667 (E.D. Mo. 1971)

. . . Tract OZAR 1230 contains 29.23 acres. All of the tracts lie in Carter County, Missouri. . . . This tract of 29.23 acres lies on the Current River. . . .

CINCINNATI, NEW ORLEANS AND TEXAS PACIFIC RAILWAY COMPANY v. UNITED STATES, 424 F.2d 563 (Ct. Cl. 1970)

. . . See Regs. 45, Art. 222 (1920); Regs. 111, § 29.23(m)-15(b); Treas. Reg. § 1.612-2(a). . . .

THE CINCINNATI, NEW ORLEANS AND TEXAS PACIFIC RAILWAY COMPANY v. THE UNITED STATES, 191 Ct. Cl. 572 (Ct. Cl. 1970)

. . . See Regs. 45, Art. 222 (1920); Regs. 111, § 29.23 (m)-15 (b); Treas. Reg. § 1.612-2(a). . . .

HARPER OIL COMPANY, a v. UNITED STATES, 425 F.2d 1335 (10th Cir. 1970)

. . . Ill § 29.23(m)-16, issued under the 1939 Code and applicable to years beginning after December 31, 1941 . . . consideration to the classification” of expenditures with reference to the option and stated: “Section 29.23 . . . Ill § 29.23(m)-16(b) (3) (i). 5. . . . in the case of oil and gas wells, the Congress has recognized and approved the provisions of section 29.23 . . .

v., 54 T.C. 702 (T.C. 1970)

. . . Sec. 29.23 (a)-9, Regs. 111. . . . Sec. 29.23(a)-9, Regs. 111; Rev. Rul. 54-625; Rev. Rul. 55-212. . . .

v., 52 T.C. 682 (T.C. 1969)

. . . See art. 23 (e)-3, Eegs. 101 (1939); sec. 19.23(e)-3, Eegs. 103 (1940); sec. 29.23(e)-3, Eegs. 111 (1943 . . . )-6, Regs. 86 (1935), Regs. 94 (1936), Regs. 101 (1939) ; sec. 19.23 (l)-6, Regs. 103 (1940) ; see. 29.23 . . .

SOUTHERN NATURAL GAS COMPANY v. THE UNITED STATES, 188 Ct. Cl. 302 (Ct. Cl. 1969)

. . . These regulations read as follows : “See. 29.23(Z)-3. . . .

SOUTHERN NATURAL GAS COMPANY v. UNITED STATES, 412 F.2d 1222 (Ct. Cl. 1969)

. . . , the expenditures in question would not fall, as defendant urges, within the provisions of Section 29.23 . . . Treas.Reg. 103, § 19.23(l)-3 (1939 Code); Treas.Reg. 111, § 29.23(l)-3 (1939 Code). . . . These regulations read as follows: “Sec. 29.23(?)-3. . . .

KAISER STEEL CORPORATION, v. UNITED STATES, 411 F.2d 335 (9th Cir. 1969)

. . . For the fiscal years 1949 and 1950, Treasury Regulation 111, § 29.23(m)-l, specifies the methods by which . . . Section 29.23(m)-l does not permit the taxpayer to browse freely through these methods and to select . . .

PANHANDLE EASTERN PIPE LINE CO. v. THE UNITED STATES, 187 Ct. Cl. 129 (Ct. Cl. 1969)

. . . that the Bureau of Internal Revenue determines that they are depreciable in accordance with Section 29.23 . . .

OKLAHOMA GAS ELECTRIC COMPANY, a v. UNITED STATES, 289 F. Supp. 98 (W.D. Okla. 1968)

. . . Ill, Sec. 29.23(l)-(3), which reads: “Intangibles, the use of which in the trade or business or in the . . .

a v. v., 50 T.C. 78 (T.C. 1968)

. . . See also Regs. 111, sec. 29.23(1)-3. . . .

v., 49 T.C. 695 (T.C. 1968)

. . . foregoing provision was reissued verbatim as section 19.23(a)-13 of Regulations 103 (1940), section 29.23 . . .

ESTATE A. GOODALL, C. M. v. COMMISSIONER OF INTERNAL REVENUE, ESTATE A. GOODALL, M. v. COMMISSIONER OF INTERNAL REVENUE, ESTATE A. GOODALL, M. M. v. COMMISSIONER OF INTERNAL REVENUE, C. M. GOODALL, v. COMMISSIONER OF INTERNAL REVENUE, GOOD- ALL ELECTRIC MFG. CO. v. COMMISSIONER OF INTERNAL REVENUE,, 391 F.2d 775 (8th Cir. 1968)

. . . Section 29.23 (m)-16(b), applicable to taxable years beginning after December 31,1942, gives the taxpayer . . . Regs. 111 § 29.23(m)-16(b) (1) (i). . . .

H. W. v., 48 T.C. 552 (T.C. 1967)

. . . No. 761, 79th Cong., 1st Sess., which accompanied House Concurrent Resolution 50, approved section 29.23 . . . Res. 60), declaring Congress to have recognized and approved the provisions of section 29.23(m)-16 of . . .

UNITED STATES STEEL CORPORATION, v. UNITED STATES, 270 F. Supp. 253 (S.D.N.Y. 1967)

. . . Ill § 29.23 (m)-l(f)) The present Treasury Regulations, adopted in 1960, provide: “In all cases there . . .

BUTTREY STORES, INCORPORATED v. UNITED STATES, 375 F.2d 799 (Ct. Cl. 1967)

. . . Ill, § 29.23(p)-ll, as amended, T.D. 5666, 1948-2 Cum.Bull. 46, of the 1939 Code. . . . Ill, § 29.23(p)-ll, supra, under the 1939 Code (see Hearings Before the House Committee on Ways and Means . . . In effect, that proposal would not only have reversed Treas.Reg. § 29.23(p)-ll but it would have gone . . . this proposed version of the new Revenue Code reached the Senate, the inequity of Treas.Reg. 111, § 29.23 . . . , the defendant maintains that it was Congress’ intent that the view expressed in Treas.Reg. 111, § 29.23 . . .

E. DARLING K. v. UNITED STATES, 375 F.2d 843 (Ct. Cl. 1967)

. . . See Treas.Reg. 111 §§ 29.22(a)-21, 29.23(o)-1; Rev.Rul. 194, 1953-2 CB 128. . . .

BUTTREY STORES, INCORPORATED v. THE UNITED STATES, 179 Ct. Cl. 568 (Ct. Cl. 1967)

. . . Ill, § 29.23 (p) -11, as amended, T.D. 5666, 1948-2 Cum. Bull. 46, of the 1939 Code. . . . Ill, § 29.23 (p) -11, supra, under the 1939 Code (see Hearings Before the House Committee on Ways and . . . Reg. § 29.23 (p)-11 but it would have gone beyond decisions subsequently rendered by this court under . . . Ill, § 29.23 (p)-ll and the effect of the proposed section 403(a) (5) was brought to the attention of . . . Ill, § 29.23 (p)-11 and carried forth in Treas. . . .

ROBERT E. DARLING AND VIRGINIA K. DARLING v. THE UNITED STATES, 179 Ct. Cl. 891 (Ct. Cl. 1967)

. . . Ill §§ 28.22(a) — 21, 29.23(o)-l; Rev. Rul. 194, 1953-2 CB 12». . . .

HENDERSON CLAY PRODUCTS, v. UNITED STATES, 377 F.2d 349 (5th Cir. 1967)

. . . “The applicable Treasury Regulations are as follows: “Section 29.23(m)-l. . . .

THE CONNECTICUT LIGHT AND POWER COMPANY AND SUBSIDIARIES v. THE UNITED STATES, 177 Ct. Cl. 395 (Ct. Cl. 1966)

. . . enumerated earlier do not fall within the prohibition of the regulation, [Treasury Eegulations 111, § 29.23 . . . Ill, § 29.23 (q)-l, (predecessor of Treas. Reg. §1.162-15.) . . .

CONNECTICUT LIGHT AND POWER COMPANY v. UNITED STATES, 368 F.2d 233 (Ct. Cl. 1966)

. . . enumerated earlier do not fall within the prohibition of the regulation, [Treasury Regulations 111, § 29.23 . . . Reg. 111, § 29.23 (g) — 1, (predecessor of Treas.Reg. § 1.162-15.) . . .

I. Jr. v., 46 T.C. 751 (T.C. 1966)

. . . See sec. 29.23 (k)-6, Regs. lid.; H. Kept. No. 1337! . . .

TURNER CONSTRUCTION COMPANY, v. UNITED STATES A. PRENTIS, B. v. UNITED STATES, 364 F.2d 525 (2d Cir. 1966)

. . . For help in resolving a specific problem, we look to Treasury Regulation 111, § 29.23(e)-l (1939), which . . . Ill, § 29.23 (e)-l (1939). We hold that they may not be allowed even in part in that year. . . .

L. BOLLING L. L. B H v. COMMISSIONER OF INTERNAL REVENUE,, 357 F.2d 3 (8th Cir. 1966)

. . . See, for example, Regs. 118, § 39.23 (k)-1, and Regs. 111, § 29.23(k)-1. . . .

FOOD MACHINERY AND CHEMICAL CORPORATION, a v. UNITED STATES, 348 F.2d 921 (Ct. Cl. 1965)

. . . Treasury Regulations 111, sec. 29.23(m)-1 (1941), as amended, T.D. 6031, 1953-2 Cum.Bull. 120. . . . .

FOOD MACHINERY AND CHEMICAL CORPORATION, A CORPORATION v. THE UNITED STATES, 172 Ct. Cl. 313 (Cl. Ct. 1965)

. . . Treasury Regulations 111, sec. 29.23 (m)-l (1941), as amended, T.D. 6031, 1953-2 Cum. Bull. 120. . . .

UNITED STATES v. RUSSELL MANUFACTURING COMPANY,, 349 F.2d 13 (2d Cir. 1965)

. . . Ill, § 29.23(p)-ll, as amended T.D. 5666, 1948-2 Cum.Bull. 46, six years after, enactment of the relevant . . .

KENNECOTT COPPER CORPORATION v. UNITED STATES, 347 F.2d 275 (Ct. Cl. 1965)

. . . Pertinent excerpts follow: Sec. 29.23(m)-ll. . . . (m)-2, 29.23 (m)-3, 29.23(m)-4, or 29.23 (m)-5; or the amounts of the depletion and depreciation so . . . (m)-3, 29.23 (m)-4, or 29.23 (m)-5. . . . Sec. 29.23(m)-15. . . . Section 29.23 (m) — 15(b), Regulations 111. . . . .

KENNECOTT COPPER CORPORATION v. THE UNITED STATES, 171 Ct. Cl. 580 (Ct. Cl. 1965)

. . . (m)-2, 29.23 (m) -3,29.23 (m) -4, or 29.23 (m) -5; or the amounts of the depletion and depreciation . . . (m)-3,29.23 (m)-4, or 29.23 (m)-5. . . . Seo. 29.23 (m)-15. . . . What constitutes depreciable property is defined in Regulations 111, sections 29.23(1)-2 and 29.23(1) . . . Section 29.23(m)-15(b), Regulations 111. . . .

STERNO SALES CORPORATION v. UNITED STATES COLGATE- PALMOLIVE COMPANY, v. UNITED STATES, 345 F.2d 552 (Ct. Cl. 1965)

. . . Regulations 111, Section 29.23 (a)-6 (“Compensation for personal services”) provided for a deduction . . . Accordingly, the next paragraph of the Regulations, Section 29.23 (a)-7 (“Treatment of excessive compensation . . .

STERNO SALES CORPORATION v. THE UNITED STATES COLGATE- PALMOLIVE COMPANY, TRANSFEREE AND SUCCESSOR OF STERNO CORPORATION DISSOLVED AND STERNO SALES CORPORATION DISSOLVED v. THE UNITED STATES, 170 Ct. Cl. 506 (Ct. Cl. 1965)

. . . Regulations 111, Section 29.23 (a) 6 (“Compensation for personal services”) provided for a deduction . . . Accordingly, the next paragraph of the Regulations, Section 29.23(a)-7 (“Treatment of excessive compensation . . .

PARAGON JEWEL COAL CO. INC. v. COMMISSIONER OF INTERNAL REVENUE, 380 U.S. 624 (U.S. 1965)

. . . Reg. 111, §29.23(m)-1; and Treas. Reg. 118, § 39.23 (m)-1 (a)-(b), with Treas. . . .

M. BLASSIE v. KROGER COMPANY, R. POOLE X. v. KROGER COMPANY,, 345 F.2d 58 (8th Cir. 1965)

. . . Regulations 111, § 29.23 (p)-l, and Regulations 118, § 39.23(p)-l, under the 1939 Code; § 1.401-1 (b) . . .

AMHERST COAL COMPANY, v. UNITED STATES, 240 F. Supp. 977 (S.D.W. Va. 1965)

. . . Ill, sec. 29.23(m)-15(b). . . . “CONCLUSIONS OF LAW “(1) Plaintiff had the right under Regulation 111, Section 29.23(m)-15 to deduct . . . Regulation 111, Section 29.23 (m)-15 to deduct the cost of the installations on its income tax return . . .

M. M. v., 43 T.C. 580 (T.C. 1965)

. . . Ill, sec. 29.23(o)-l. . . .

WHITEHALL CEMENT MANUFACTURING COMPANY, v. UNITED STATES, 237 F. Supp. 838 (E.D. Pa. 1965)

. . . tax return in dispute here is governed by the corresponding provisions of Treasury Regulation 111, § 29.23 . . .

HAROLDS CLUB, v. COMMISSIONER OF INTERNAL REVENUE,, 340 F.2d 861 (9th Cir. 1965)

. . . upon the amount of net profits of the business, petitioner also relied on Treasury Regulations 111, § 29.23 . . .

R. P. P. v., 43 T.C. 322 (T.C. 1964)

. . . .) ; sec. 29.23(a)-11, Regs. 111 (1939 Code, 1943 ed.) ; sec. 39.23(a)-11, Regs. 118 (1939 Code, 1953 . . .

v., 43 T.C. 234 (T.C. 1964)

. . . Compare sec. 1.613-4, Income Tax Eegs., with sec. 39.23 (m)-1(g), Eegs. 118, and sec. 29.23 (m)-1(g), . . .

MEN S AND BOYS APPAREL CLUB OF FLORIDA v. THE UNITED STATES, 168 Ct. Cl. 147 (Ct. Cl. 1964)

. . . Interest Total 10-31-50_ $147. 52 $2. 48 $150. 00 10-31-51_ 287. 21 ■ 4. 83 292. 04 10-31-52- 28.81 .42 29.23 . . .

A. PRENTIS, B. v. UNITED STATES, 273 F. Supp. 449 (S.D.N.Y. 1964)

. . . Ill, § 29.23 (e)-l, which states: “In general losses for which an amount may be deducted from gross income . . .

TURNER CONSTRUCTION COMPANY, v. UNITED STATES, 270 F. Supp. 918 (S.D.N.Y. 1964)

. . . Ill, § 29.23(e) — 1, which states: “In general losses for which an amount may be deducted from gross . . .

MINNEAPOLIS, ST. PAUL SAULT STE. MARIE RAILROAD COMPANY v. THE UNITED STATES, 164 Ct. Cl. 226 (Ct. Cl. 1964)

. . . Section 29.23(h) (1) of Treasury Regulations 111 provides in part as follows: “Where the surrounding . . . In this connection your attention is invited to the provisions of section 29.23 (k)-2 of Regulations . . .

STANDARD OIL COMPANY NEW JERSEY v. UNITED STATES, 224 F. Supp. 913 (S.D.N.Y. 1963)

. . . “the loss is determined in the same manner as in the case of any other loss by casualty” (Sections 29.23 . . .

MOHAWK LIQUEUR CORPORATION, v. UNITED STATES, 324 F.2d 241 (6th Cir. 1963)

. . . Section 29.23(C)-2 of Treasury Regulations 111. . . .

PETSCHEK v. UNITED STATES, 223 F. Supp. 497 (S.D.N.Y. 1963)

. . . Revenue Code of 1954, and the regulations promulgated under Section 23(a) (2) (Regulations 111 Section 29.23 . . .

O. Jr. v., 40 T.C. 991 (T.C. 1963)

. . . are subject to a cost depletion allowance computed In the manner set forth In the regulations (sec. 29.23 . . .

v., 40 T.C. 882 (T.C. 1963)

. . . Substantially the same language was included in section 29.23 (p)-l of Regulations 111 and section 39.23 . . . Petitioner seeks to avoid these consequences by reliance upon section 29.23 (p)-1 of Regulations 111, . . .

S A COMPANY, v. UNITED STATES, 218 F. Supp. 677 (D. Minn. 1963)

. . . Regulations 111, see. 29.23 (l)-5. See Commissioner [of Interna] Revenue] v. Mutual Fertilizer Co. . . .

A. D. v., 40 T.C. 657 (T.C. 1963)

. . . Ast, 9 B.T.A. 694; Regs. 111, see. 29.23 (a)-2. . . .

B. BARNES B. O. v. UNITED STATES, 222 F. Supp. 960 (D. Mass. 1963)

. . . Ill, § 29.23 (2) (1). Rumsey v. Commissioner, 2nd Cir., 82 F.2d 158. . . .

HUGOTON PRODUCTION COMPANY v. UNITED STATES, 315 F.2d 868 (Ct. Cl. 1963)

. . . Treas.Reg. 111, § 29.23 (m)-1 (f), as amended Oct. 31, 1944. See also Treas. . . .

HUGOTON PRODUCTION COMPANY v. THE UNITED STATES, 161 Ct. Cl. 274 (Ct. Cl. 1963)

. . . Reg. 111, § 29.23(m)—1(f), as amended Oct. 31, 1944. See also Treas. Reg. 118, § 39.23(m)-1(e) (1). . . .

NICKERSON LUMBER COMPANY, v. UNITED STATES, 214 F. Supp. 87 (D. Mass. 1963)

. . . This result is not changed by the taxpayer’s attempt to avail itself of § 29.23 (a)-9 of Regulations . . . If it be assumed in the plaintiff’s favor that § 29.23 (a)-9 was not inconsistent with the provisions . . . deferring the receipt of compensation, this paragraph shall apply as if there were such a plan.” . § 29.23 . . .

SOUTHWESTERN ELECTRIC POWER COMPANY v. UNITED STATES, 312 F.2d 437 (Ct. Cl. 1963)

. . . A corollary question is whether by virtue of section 29.23(q)-l of U.S. . . . Treasury Department, Income Tax Regulations 111 (26 CFR § 29.23(q)-l (1949-Ed.)), said advertising, legal . . . The nondeductibility of these items stems from section 29.23 (q)-l of Treasury Regulations 111, supra . . . , but on the ground that they were not deductible from gross income under the provisions of section 29.23 . . . Under the Treasury Regulation (Treas.Reg. 111, Sec. 29.23(q)-l), the latter amounts were, I believe, . . .

SOUTHWESTERN ELECTRIC POWER COMPANY FORMERLY SOUTHWESTERN GAS AND ELECTRIC COMPANY v. THE UNITED STATES, 160 Ct. Cl. 262 (Ct. Cl. 1963)

. . . A corollary question is whether by virtue of section 29.23 (q)-1l of U.S. . . . Treasury Department, Income Tax Reg-illations 111 (26 CFR § 29.23(q)-1 (1949 Ed.)), said advertising, . . . The nondeductibility of these items stems from section 29.23 (q)-l of Treasury Regulations 111, supra . . . , but on the ground that they were not deductible from gross income under the provisions of section 29.23 . . . Reg. 111, Sec. 29.23 (q)-1), the latter amounts were, I believe, non-deductible as “sums of money expended . . .

G. S. v. Co. v., 39 T.C. 620 (T.C. 1962)

. . . concedes that, since it failed to make the election required by the relevant regulations (Kegs. 118, sec. 29.23 . . .

v., 39 T.C. 192 (T.C. 1962)

. . . This same language appeared in section 29.23 (a)-15(b), Regs. . . .