ROSENWALD

v.

LUCAS, COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By

• Bell's Estate v. Commissioner of Internal Revenue, 137 F.2d 454 (8th Cir. 1943)
  …0 B.T.A. 563; petition to review dismissed by the United States Circuit Court of Appeals for the Sixth Circuit on October 6, 1931; Copland v. Commissioner, [7 Cir.], 41 F. 2d 501; Rosenwald v. Commissioner, [7 Cir.], 33 F. 2d 423; certiorari denied, 280 U.S. 599, [50 S.Ct. 69, 74 L.Ed. 644]; Shellabarger v. Commissioner, [7 Cir.], 38 F. 2d 566; Nelson v. Ferguson, [3 Cir.], 56 F. 2d 121; certiorari denied, 286 U.S. 565, [52 S.Ct. 646, 76 L. Ed. 1297]; and Hall v. Burnet, [60 App.D. C. 332], 54 F. 2d 443, [8…
• Lynchburg Tr. & Sav. Bank v. Commissioner of Internal Revenue, 68 F.2d 356 (4th Cir. 1934)
  …y if it may be said that the income is received constructively, and has become so far subject to the taxpayer’s demand that its nonreceipt is a matter of his own choice. See Rosenwald v. Commissioner, 33 F.(2d) 423 (C. C. A. 7th), certiorari denied 280 U. S. 599, 50 S. Ct. 69, 74 L. Ed. 644; cf. Hart v. Commissioner, 54 F.(2d) 848 (C. C. A. 1st); Commissioner v. R. J. Darnell, Inc., 60 F.(2d) 82 (C. C. A. 6th); Commissioner v. Cleveland Trinidad Pav. Co., 62 F.(2d) 85 (C. C. A. 6th). This conclusion, h…
• Sanderson v. Postal Life Ins. Co. of N.Y., 72 F.2d 894 (10th Cir. 1934)
  …934); City of St. Paul v. Certain Lands (C. C. A. 8) 48 F.(2d) 805; Brace v. Gauger-Korsmo Const. Co. (C. C. A. 8) 36 F.(2d) 661; City of Newark v. Mills (C. C. A. 3) 35 F.(2d) 110; Abernathy v. Oklahoma (C. C. A. 8) 31 F.(2d) 547, certiorari denied 280 U. S. 599, 50 S. Ct. 81, 74 L. Ed. 645; Lewis-Hall Iron Works v. Blair, 57 App. D. C. 364, 23 F. (2d) 972; Gideon v. Hinds (C. C. A. 2) 238 F. 140; Illinois Cent. R. Co. v. Nelson (C. C. A. 8) 212 F. 69. The policy was issued by the Provident Savings Life As…