Fulman Vs. United States

Decided On : Feb-22-1978

Court : US Supreme Court

LAW: Tariff Act, the Revenue Act, section 561, the Revenue Act, section 316, Internal Revenue Code, section 316, the Revenue Act, the Revenue Act, Section 27, the Revenue Act, the Revenue Act

PERSON: Fulman, Fulman, Fulman, Reg, §, J., STEWART, STEVENS, J., J., J., BRENNAN, Reg, §, Ivan Allen Co., Ivan Allen Co., Supp, Supp, Pierce, Reg, §, Bingler, Johnson, Correll, Muniz, Hoffman, 353 U. S. 227 , JUSTICE BLACKMUN, C. Blake McDowell, Supp, Ivan Allen Co., v. Acker, Ivan Allen Co., Ivan Allen, Ivan Allen, Cong, S.Rep, Reg, Reg, STEVENS, POWELL, JUSTICE POWELL, Ante, Drake, H. Wetter Mfg

GPE: United States, U.S., United States, U.S., U.S., Treas, Treas, United States, U.S., United States, United States, Treas, the United States, the District of Massachusetts, United States, United States, United States, United States, United States, United States, MR, United States, pp, Mich., United States, United States, U.S., Kind, Treas, §, MR, Kind, United States

DATE: 1978, 1978, 76-1137, November 29, 1977, February 22, 1978, 1.562-1(a, 1954, 1939, 1.562-1(a, 1.562-1(a, 1977, 1954, 1976, 1033, 1972, 1977, many years, As early as 1913, 1913, 1975, 1921, this day, 1934, 1934, 1954, 1970, each tax year, 1966, the tax years 1959, 1960, 1962, 1963, 90 days, the years, the tax years, 1.562-1(a, 1039, 1976, 1969, 1948, 1967, the taxable year, year, the taxable year, 1033, 1972, 9620, 1975, 1936, 1934, 1665, 1936, 1689, 1936, 48, 1936, 1622, 1954, 1337, 1954, 1884, 1975, 1975, 1957, the taxable year, 9620, 1975, 1977, 1934, 1934, 1964, 1965, 1954, 1975, 1959, H.R. 8300, 1954, 1954, H.R. 8300, 1936, 1665, H.R. 8300, H.R. 8300, 1977, 2156, 1936, 1732, 1622, 1954, 1936, 1.562-1(a, 1977, 1.562-1(a, 1977, 1936, 1.562-1(a, 1977, 45, 1033, 1972, today, 1940, 1941

ORG: U.S. Supreme Court, THE UNITED STATES COURT OF APPEALS , THE FIRST CIRCUIT Syllabus , the Internal Revenue Code, Court, BURGER, C.J., WHITE, REHNQUIST, POWELL, BLACKMUN, Court, CFR, The Court of Appeals, the First Circuit, the Court of Appeals, the Sixth Circuit, the Court of Appeals, the First Circuit, Congress, Congress, Subdivision 2, Congress, Congress, the Internal Revenue Code of, Pierce Investment Corp., Pierce, Pierce, Pierce, Pierce, Pierce, Pierce, Pierce, The District Court, the Court of Appeals, the First Circuit, the Treasury Regulation, Treasury, South Texas Lumber Co., Congress, Pierce, inter alia, § 301(b, Gulf Inland Corp., the Commissioner's Regulation, Congress, the Internal Revenue Code of, Congress, the Internal Revenue Code, the Internal Revenue Code, Congress, Congress, the Senate Finance Committee, the House Ways and Means Committee, House, Senate Reports, House, Senate Reports, Congress, Reports, Congress, Congress, Ryder, Aberdeen & Rockfish R. Co. v., SCRAP, Fourco Glass Co., Transmirra Corp., House, Senate, the Treasury Regulation, Gulf Inland Corp., Subcommittee of House Committee on Ways and Means, Preliminary Report on Prevention of Tax, Libin, Personal Holding Companies, the Sixth Circuit, House, the Internal Revenue Code, Emphasis, Congress, Senate, House, House, The Court of Appeals, House, Senate, the House Report, Congress, CFR, Senate, House, CFR, The Treasury Regulation, Court, Court, Court, the Internal Revenue Code, Court, the Treasury Regulation, Court, Court, Court, Government, General Securities Co.

CARDINAL: 434, 434, 562, 562, 27(d, 545, 268, 529, 26, 561, 562, 26, 562, 1, 545, 268, 458, 2, 431, 38, 166, 42, 247, 625, 8, 541, 561-565, 4, 26, 541, 561-565, 545, 545, 561, 26, 1, zero, 6, 547, 407, 394, 8, 26, 562, 26, 316, 316, 562, 316, 301, 26, 301, 301, 9, 26, 458, 75, 75-3767, 10, 27(c, 49, 53, 20, 11, 351(b)(2)(C, 12, 27(c, 49, 53, 20, 27(c, 27(d, 83d, 2d, 325, 316, 13, 83d, 2d, 27(c, 14, 27(c, 27(c, 12, 15, 1, 561, 1, 1, 562, 1.562-1, 2, 75, 75-3767, 67, 3, 704, 73d, 2d, 1, 11-12, 73d, 2d, 6-8, 63, 421, 421, 4, 561-565, 26, 5, five, 26, 543, 6, 26, 301(b)(1)(A, 26, 8, 26, 547, 9, 83d, 2d, 312, 26, 312, 316, 312, 27(c, 49, 27(c, 27(c, 27(c, 312, 562, 13, 26, 422, 10, 45, 2d, 12, 16, 27, 12, 13, 316, 312, 545, 270, 2, 14, one, 83d, 2d, 27(c, 312, 26, 312, 13, 1.562-1(a, 26, 27(c, 312, 312, 27(c, 312, 27(c, 316, 9, 15, 1.562-1(a, 26, 27(c, 27(c, 26, 301(b)(1)(A, 458, 42, 754, 123, 192, 26, 311

NORP: §, §, F.Supp, §, §, §, §, §, §, §, §

PERCENT: 70%, 70%, 422 U. S. 454 , at least 60%, 50%

MONEY: 26,571.30, 32,535, 18,725.11, 32,535

WORK_OF_ART: ' the Code

ORDINAL: first, 74th

EVENT: the 1954 Code, H.R. 8300

PRODUCT: Accord, Accord, Inc., Report