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Spring City Foundry Co. Vs. Commissioner
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- US Supreme Court
- Apr 30, 1934
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U.S. 182 (1934) U.S. Supreme Court Spring City Foundry Co. v. CommissionerSearch
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U.S. 182 (1934) Spring City Foundry Co. v. CommissionerSearch
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part, the question is one of the deduction which may be taken according to the applicable statute. See United States v. AndersonSearch
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American National Co. v. UnitedSearch
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Brown v. HelveringSearch
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Rouss v. BowersSearch
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and its appropriate construction by the Treasury Department, deliberately intended a change in the law. Shwab v. DoyleSearch
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Russell v. UnitedSearch
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Western Casket Co. v. CommissionerSearch
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Toccoa Furniture Co. v. CommissionerSearch
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in deference to the opinion expressed by the Circuit Court of Appeals of the Second Circuit in Sherman & Bryan, Inc. v. CommissionerSearch
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F.2d 713, 716, and by the Court of Appeals of the District of Columbia in Davidson Grocery Co. v. LucasSearch
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views which are opposed to those of the Circuit Courts of Appeals of the Eighth Circuit in Minnehaha National Bank v. CommissionerSearch
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F.2d 763, 764, and of the Fifth Circuit in Collin County National Bank v. CommissionerSearch
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subdivision (5) relating to debts are mutually exclusive. We so assumed, without deciding the point, in Lewellyn v. ElectricSearch
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See Sherman & Bryan, Inc. v. CommissionerSearch
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Davidson Grocery Co. v. LucasSearch
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Murchison National Bank v. GrissomSearch
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F.2d 1056. Compare Minnehaha National Bank v. CommissionerSearch
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Collin County National Bank v. CommissionerSearch
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U.S. Supreme Court Spring City Foundry Co. v. CommissionerSearch
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See United States v. AndersonSearch
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Shwab v. DoyleSearch
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Sherman & Bryan, Inc. v. CommissionerSearch
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Minnehaha National Bank v. CommissionerSearch
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Lewellyn v. ElectricSearch
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Compare Minnehaha National Bank v. CommissionerSearch
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