ROCKWOOD CORPORATION

v.

BRICKLAYER'S LOCAL UNION NO. 1 ET AL.

Citator

Cited By

• Commissioner OF Internal Revenue v. Makransky, 321 F.2d 598 (3d Cir. 1963)
  …es, Inc. v. Commissioner, 4th Cir.1961, 288 F. 2d 336, cert. denied, 368 U.S. 825, 82 S.Ct. 46, 7 L.Ed.2d 30; cf. Helvering v. Gordon, 8th Cir.1937, 87 F. 2d 663; Lonsdale v. Commissioner, 8th Cir.1929, 32 F. 2d 537, cert. denied, Lonsdale v. Lucas, 280 U.S. 575, 50 S.Ct. 30, 74 L.Ed. 627. On the other hand, the trustees urge that any such conception of income should be limited in accordance with Ruben v. Commissioner, 8th Cir.1938, 97 F. 2d 926, reversing 36 B.T.A. 604. There, a corporation used its funds…
• Latta v. W. INV. Co., 173 F.2d 99 (9th Cir. 1949)
  …ious justice. Among the records referred to in the Handlos affidavit are the records of this court in Freeman v. Hopkins et al., hereinafter referred to as the Freeman case, the decision of which is found in 9 Cir., 32 F. 2d 756, certiorari denied, 280 U.S. 575, 50 S.Ct. 30, 74 L.Ed. 626. Without affidavits we may take judicial notice of the records and files of this court.2 These records reveal that Freeman for himself and about four hundred and fifty descendants of the alleged heirs of Mark Hopkins broug…
• Sec. Co. v. Commissioner of Internal Revenue, 90 F.2d 951 (9th Cir. 1937)
  …ng, the petitioner. When a dividend is declared, it belongs to the stockholders, regardless of the fact that they may have designated some one else to receive it. Lonsdale v. Commissioner (C.C.A.8) 32 F.(2d) 537, certiorari denied Lonsdale v. Lucas, 280 U.S. 575, 50 S.Ct. 30, 74 L.Ed. 627. Similarly, in Blalock v. Georgia Railway & Electric Company (C.C.A.5) 246 F. 387, 390, it was said: “A creditor as truly receives payment of what is due him when, pursuant to his direction, the debtor makes payment to ano…