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Hanover Bank Vs. Commissioner
Cites for this judgment
- US Supreme Court
- May 21, 1962
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U.S. 672 (1962) U.S. Supreme Court Hanover Bank v. CommissionerSearch
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U.S. 672 (1962) Hanover Bank v. CommissionerSearch
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F.2d 69. However, in cases presenting the identical legal issue, the Courts of Appeals for the Third ( Evans v. DudleySearch
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F.2d 713) and Sixth ( United States v. ParnellSearch
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the Government's interpretation. This Court was first called upon to construe Section 125 in 1950 in Commissioner v. KorellSearch
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Estate of Gourielli v. CommissionerSearch
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T.C. 357, and Goldfarb v. CommissionerSearch
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on appeal to the Court of Appeals for the Second Circuit, and one opinion was filed by that court. Estate of Gourielli v. CommissionerSearch
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Fabreeka Products Co. v. CommissionerSearch
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Sherman v. CommissionerSearch
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and Friedman v. CommissionerSearch
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Gallun v. CommissionerSearch
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and Maysteel Products, Inc. v. CommissionerSearch
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See the authorities collected in Commissioner v. KorellSearch
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Evans v. DudleySearch
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Parnell v. UnitedSearch
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in recent years, more bonds have been called at the special redemption price than at the general price. See also Evans v. DudleySearch
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Evans v. DudleySearch
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Cf. Knetsch v. UnitedSearch
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Automobile Club v. CommissionerSearch
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Helvering v. NewSearch
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Commissioner v. KorellSearch
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Old Colony R. Co. v. CommissionerSearch
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We believe the Court of Appeals for the First Circuit was correct when it said in Fabreeka Products Co. v. CommissionerSearch
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U.S. Supreme Court Hanover Bank v. CommissionerSearch
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Evans v. DudleySearch
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United States v. ParnellSearch
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and Goldfarb v. CommissionerSearch
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Lang v. CommissionerSearch
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