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The Colony, Inc. Vs. Commissioner
Cites for this judgment
- US Supreme Court
- Jun 09, 1958
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U.S. 28 (1958) U.S. Supreme Court The Colony, Inc. v. CommissionerSearch
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U.S. 28 (1958) The Colony, Inc. v. CommissionerSearch
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year statute of limitations governed the assessment of these deficiencies. Adhering to its earlier decision in Reis v. CommissionerSearch
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De Ganay v. LedererSearch
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Page 357 U. S. 33 and the Court of Appeals for the Sixth Circuit has elsewhere similarly defined the word. Ewald v. CommissionerSearch
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items of income. See Uptegrove Lumber Co. v. CommissionerSearch
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but also to create a patent incongruity in the Page 357 U. S. 37 tax law. See Uptegrove Lumber Co. v. CommissionerSearch
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In conflict with this case are decisions in four different Courts of Appeals. Uptegrove Lumber Co. v. CommissionerSearch
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Deakman-Wells Co. v. CommissionerSearch
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Slaff v. CommissionerSearch
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Davis v. HightowerSearch
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Goodenow v. CommissionerSearch
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F.2d 20. The Court of Claims has also held to the contrary of the present case. Lazarus v. UnitedSearch
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States, 142 F.Supp. 897. Three Courts of Appeals decisions antedating Uptegrove Lumber Co. v. CommissionerSearch
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c). Foster's Estate v. CommissionerSearch
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Ketcham v. CommissionerSearch
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O'Bryan v. CommissionerSearch
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regarded as the controlling authority within their respective circuits in view of the more recent decisions in Davis v. HightowerSearch
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supra, and Slaff v. CommissionerSearch
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its current position. The Tax Court has also regularly upheld the Commissioner. E.g., American Liberty Oil Co. v. CommissionerSearch
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Estate of Gibbs v. CommissionerSearch
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U.S. Supreme Court The Colony, Inc. v. CommissionerSearch
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Reis v. CommissionerSearch
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Ewald v. CommissionerSearch
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See Uptegrove Lumber Co. v. CommissionerSearch
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Courts of Appeals. Uptegrove Lumber Co. v. CommissionerSearch
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Lazarus v. UnitedSearch
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Uptegrove Lumber Co. v. CommissionerSearch
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Foster's Estate v. CommissionerSearch
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and Slaff v. CommissionerSearch
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the Commissioner. E.g., American Liberty Oil Co. v. CommissionerSearch
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