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Lilly Vs. Commissioner

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  • US Supreme Court
  • Mar 10, 1952

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29 entries 2 linked 27 unlinked
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  1. Commissioner Vs. Heininger US Supreme Court · Dec 20, 1943
  2. Welch Vs. Helvering US Supreme Court · Nov 06, 1933
  3. U.S. 90 (1952) U.S. Supreme Court Lilly v. Commissioner
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  4. U.S. 90 (1952) Lilly v. Commissioner
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  5. there was no governmentally declared public policy, national or state, proscribing such payments. Textile Mills Corp. v. Commissioner
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  6. application Page 343 U. S. 93 to these facts of the principles announced in Textile Mills Corp. Securities v. Commissioner
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  7. U. S. 326 , and Commissioner v. Heininger
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  8. In Textile Mills Securities Corp. v. Commissioner
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  9. many years with congressional acquiescence. The instant case does not come within that precedent. In Commissioner v. Heininger
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  10. Heininger v. Commissioner
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  11. Deductions to cover penalties for unlawful conduct were disallowed in Commissioner v. Longhorn
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  12. Portland Cement Co., 148, F.2d 276 (penalties for violation of state antitrust laws), and Great Northern R. Co. v. Commissioner
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  13. F.2d 372 (penalties against railroad for violating federal statutes or regulations). Cf. Jerry Rossman Corp. v. Commissioner
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  14. deductibility of legal fees incident to the defense of a taxpayer against charges of illegal conduct, see Commissioner v. Heininger
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  15. Kornhauser v. United
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  16. Commissioner v. Longhorn
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  17. to confirm the existence of a long established, widespread, undisturbed practice of the kind described. United States v. Bausch
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  18. United States v. American
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  19. United States v. House
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  20. of Vision-Belgard-Spero, Inc., Civil Action No. 48C 607, and United States v. Uhlemann
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  21. U.S. Supreme Court Lilly v. Commissioner
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  22. Textile Mills Corp. v. Commissioner
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  23. Textile Mills Corp. Securities v. Commissioner
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  24. and Commissioner v. Heininger
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  25. In Commissioner v. Heininger
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  26. and Great Northern R. Co. v. Commissioner
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  27. Cf. Jerry Rossman Corp. v. Commissioner
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  28. United States v. Bausch
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  29. and United States v. Uhlemann
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