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Biddle Vs. Commissioner
Cites for this judgment
- US Supreme Court
- Jan 10, 1938
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U.S. 573 (1938) U.S. Supreme Court Biddle v. CommissionerSearch
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U.S. 573 (1938) Biddle v. CommissionerSearch
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Circuit affirmed the determination of the board, 86 F.2d 718, since followed by that Circuit in F. W. Woolworth Co. v. UnitedSearch
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F.2d 534, following a decision of the Circuit Court of Appeals for the First Circuit in United Shoe Machinery Corp. v. WhiteSearch
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it occurs depend upon its characterization by the foreign statutes and by decisions under them. Cf. Crew Levick Co. v. PennsylvaniaSearch
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Weiss v. WeinerSearch
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intimated that the shareholder may be held to payment of the tax in the event of the corporation's default, Hamilton v. CommissionersSearch
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Dalgety & Co., Ltd. v. CommissionersSearch
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Neumann v. CommissionersSearch
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that departmental rulings not promulgated by the Secretary are of little aid in interpreting a tax statute, Helvering v. NewSearch
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plain, the subsequent reenactment of a statute does not constitute adoption of its administrative construction. Iselin v. UnitedSearch
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Louisville & N. R. Co. v. UnitedSearch
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Helvering v. NewSearch
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MR. JUSTICE BUTLER are of opinion that the applicable rule was correctly stated by the lower court in No. 505, Elkins v. CommissionerSearch
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F.2d 534, and by the Circuit Court of Appeals for the First Circuit in United Shoe Machinery Corp. v. WhiteSearch
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Together with No. 505, Helvering, Commissioner of Internal Revenue v. ElkinsSearch
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regardless of the rate at which the amount distributed was in fact taxed when it was received by the company. Hamilton v. CommissionersSearch
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Cf. Dalgety & Co., Ltd. v. CommissionersSearch
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Hamilton v. CommissionersSearch
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U.S. Supreme Court Biddle v. CommissionerSearch
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F. W. Woolworth Co. v. UnitedSearch
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United Shoe Machinery Corp. v. WhiteSearch
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Cf. Crew Levick Co. v. PennsylvaniaSearch
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Iselin v. UnitedSearch
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Elkins v. CommissionerSearch
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Helvering, Commissioner of Internal Revenue v. ElkinsSearch
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