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Commissioner Vs. Wilcox
Cites for this judgment
- US Supreme Court
- Feb 25, 1946
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U.S. 404 (1946) U.S. Supreme Court Commissioner v. WilcoxSearch
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U.S. 404 (1946) Commissioner v. WilcoxSearch
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U. S. 670 , 289 U. S. 678 . See Helvering v. CliffordSearch
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taxpayer cannot be said to have received any gain or profit within the reach of Section 22(a). See North American Oil v. BurnetSearch
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or bankruptcy of an ordinary borrower causes the loans to be treated as taxable income to the borrower. See McKnight v. CommissionerSearch
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a clear-cut mistake of law. The court below was therefore justified in reversing that judgment. Cf. Commissioner v. ScottishSearch
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The decision below is in accord with McKnight v. CommissionerSearch
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F.2d 572, but is in conflict with Kurrle v. HelveringSearch
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F.2d 723. See also Boston Consol. Gas Co. v. CommissionerSearch
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State v. TrolsonSearch
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Perkins v. BarnesSearch
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Brief any citation in this list with AI Studio
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Studebaker Co. v. WitcherSearch
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See Johnson v. UnitedSearch
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Caldwell v. CommissionerSearch
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Chadick v. UnitedSearch
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National City Bank v. HelveringSearch
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F.2d 93. See also Mann v. NashSearch
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Southern v. A.BSearch
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See Estate of Spruance v. CommissionerSearch
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B.T.A. 221, reversed sub nom. McKnight v. CommissionerSearch
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Kurrle v. CommissionerSearch
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See United States v. SullivanSearch
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U. S. 670 , 289 U. S. 678 . In National City Bank of New York v. HelveringSearch
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See Burnet v. HuffSearch
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In the case of National City Bank v. HelveringSearch
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profit in his return, though possibly he may be allowed to deduct it as a loss if the borrower reclaims it. Barker v. MagruderSearch
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fares, the excess is income, though the passengers have a theoretical right of restitution. Chicago, R.I. & P. R. Co. v. CommissionerSearch
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by the Tax Court in this case, and it has been regularly followed by the Board of Tax Appeals in the past. Kurrle v. CommissionerSearch
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Estate of Spruance v. CommissionerSearch
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U. S. 259 . See also Steinberg v. UnitedSearch
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Maddas v. CommissionerSearch
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Poznak v. CommissionerSearch
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M'Kenna v. CommissionerSearch
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Weiner v. CommissionerSearch
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Patterson v. AndersonSearch
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Rickard v. CommissionerSearch
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Droge v. CommissionerSearch
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Huntington v. CommissionerSearch
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Voyer v. CommissionerSearch
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U.S. Supreme Court Commissioner v. WilcoxSearch
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See Helvering v. CliffordSearch
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See North American Oil v. BurnetSearch
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See McKnight v. CommissionerSearch
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Cf. Commissioner v. ScottishSearch
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McKnight v. CommissionerSearch
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Kurrle v. HelveringSearch
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