INTERNATIONAL COMPANY

v.

OCCIDENTAL LIFE INSURANCE CO.

Citator

Cited By

• Jones v. Dawson, 148 F.2d 87 (10th Cir. 1945)
  …es of the taxpayer or the corporation. Beretta v. Commissioner of Internal Revenue, 5 Cir., 141 F. 2d 452, certiorari denied 65 S.Ct. 50; Rheinstrom v. Conner, supra; Tate v. Commissioner of Internal Revenue, 8 Cir., 97 F. 2d 658, certiorari denied, 305 U.S. 639, 59 S.Ct. 106, 83 L.Ed. 412; Flanagan v. Helvering, supra; Tootle v. Commissioner of Internal Revenue, 8 Cir., 58 F. 2d 576; Mertons, Vol. 1, Sec. 9.82 and 9.83. Whether the plan is for complete or partial liquidation, the distributions must be mad…
• Gen. Aggregates Corp. v. Commissioner OF Internal Revenue, 313 F.2d 25 (1st Cir. 1963)
  …which went from it either to Chateau’s suppliers or to Chateau. The burden of proving that these were loans to taxpayer is on taxpayer. Allen v. Commissioner, 1 Cir., 1941, 117 F. 2d 364; Tate v. Commissioner, 8 Cir., 1938, 97 F. 2d 658, cert. den. 305 U.S. 639, 59 S.Ct. 106, 83 L.Ed. 412; [*28] cf. Hague Estate v. Commissioner, 2 Cir., 1943, 132 F. 2d 775, cert. den. 318 U.S. 787, 63 S.Ct. 983, 87 L.Ed. 1154. We cannot say that the Court was plainly wrong. Significant to us is the fact that if these payme…
• Jacobs v. Reading Co., 130 F.2d 612 (3d Cir. 1942)
  …e Magruder in O’Brien v. Western Union Telegraph Co., 1 Cir., 113 F. 2d 539, 540, arising under the Communications Act of 1934, 48 Stat. 1084, 47 U.S.C.A. §§ 35, 151 et seq. Stott v. Thompson, 294 Ill.App. 450, 14 N.E. 2d 246, 254, certiorari denied 305 U.S. 639, 59 S.Ct. 106, 83 L.Ed. 411; Hosman v. Southern Pacific Co., 28 Cal.App.2d 621, 83 P. 2d 88, 90, certiorari denied 306 U.S. 656; Smith v. Schumacker, 30 Cal.App.2d 251, 85 P. 2d 967, 972, certiorari denied 307 U.S. 646, 59 S.Ct. 1046, 83 L.Ed. 1526.…