Commissioner Vs. Lobue

Decided On : May-28-1956

Court : US Supreme Court

LAW: the Internal Revenue Code of, the Treasury Regulations

PERSON: v. LoBue - 351, v. LoBue, LoBue, LoBue, LoBue, LoBue, LoBue, LoBue, LoBue, LoBue, LoBue, LoBue, LoBue, LoBue, LoBue, LoBue, v. Smith, LoBue, LoBue, LoBue, LoBue, LoBue, v. Smith, LoBue, v. Smith, LoBue, Welch, Erskine v. Commissioner, Geeseman, Evans, Miller, Yale L.J. 706, Cong, A4060-A4066, Surrey, Robertson, Bogardus, Geeseman, Bull, Bull, McNamara v. Commissioner, Bull, Bull, Bull, Miller, L.J. 706, JUSTICE CLARK, LoBue, Helvering v. Tex-Penn Co., BURTON, v. Smith, Smith, Smith

GPE: U.S., U.S., U.S., T.C. 440, T.C., United States, T.C., MR, MR, Hawley

DATE: 1956, 1956, March 6, 1956 , May 28, 1956, the years 1946 and 1947, 1941 to 1947, 1944, 3-year, About 6 months later, the next two years, 3 years, 1946, 1947, 1946 and 1947, the year, the year, 1923, 1954, 1945, 1946, 1406, 1955 ed., Rev. 1953, 1946-1 Cum, 1950, 1950, 1954, the last 40, 1923, 1946-1 Cum, January, 1945, June 30, 1945, a year later, a year

ORG: U.S. Supreme Court, THE UNITED STATES COURT OF APPEALS , THE THIRD CIRCUIT, Syllabus, Company, the Internal Revenue Code of, Congress, the Tax Court, Court, the New York Sales Division, the Michigan Chemical Corporation, Company, the Internal Revenue Code of, the Tax Court, Corporation, Corporation, Corporation, The Tax Court, the Tax Court, the Court of Appeals, the Tax Court, the Tax Court, the Court of Appeals, U.S. 893, Congress, Glenshaw Glass Co., Congress, the Tax Court, the Tax Court, the Court of Appeals, The Tax Court, Government, Treasury, Congress, Treasury, the Tax Court, the Court of Appeals, the Court of Appeals, the Tax Court, Treasury, Proposal to Tax Employee's, Yale, Warren, Federal Income Taxation, The Tax Court, CFR, Dillavon, Employee Stock Options, Treasury, Proposal to Tax Employee's, Yale, The Valuation of Option Stock Subject, Repurchase Options and Restraints on Sales, Court, the Tax Court, the Court of Appeals, Court, Minnesota Tea Co., the Tax Court, Smith, Hawley, Hawley, Smith, Hawley, Hawley, Hawley, the Tax Court's, Court, Court

CARDINAL: 351, 373, 351, 22(b)(3, one, 223, 367, 10,000, 150, 3, 340, 1, 2, 53, 9, 53, 574, 22, 443, 223, 367, 371, 3, 350, 426, 22(b)(3, 22, 445, 4, one, 6, 300, three, 8, 9, 64, 942, 421, 142, 1, 2, 3, 49, 339, 26, 147, 38, 258, 38, 56, 64, 93, 653, 4, 5, 22, 445, 38, 258, 263, 6, 26, 1939, 159, 15-18, 942, 421, 142, 210, 505, 9, 50, 159, 15-18, 20, 320, 56, 713, 62, 21, 464, 2/1, 2/2, two, 150, 2/1, 2/2, two, one

NORP: §, §, §, §, §, §, §, §, §, Durkee, Western, Western

MONEY: 5, 5, only $1,700, 9,930, 8,230, 8,230, 8,680, 8,230, 5, 15, 15, 10

ORDINAL: first, first, first, first, first, first, second, first, second

QUANTITY: 1950 Act, 64 Stat

PRODUCT: L.J. 269, Yale L.J. 832

PERCENT: 296 U. S. 378, 300 U. S. 481