DEPARTMENT OF TREASURY OF INDIANA ET AL.

v.

INGRAM-RICHARDSON MANUFACTURING CO.

Citator

Cited By

• Baltimore & Ohio R.R. Co. v. Kepner, 314 U.S. 44 (U.S. 1941)
  …court is inequitable, vexatious and harassing to the carrier. As the issue was deemed a federal question of substance,1 undecided by this Court, and concerning which there was lack of uniformity in the state court decisions,2 certiorari was granted, 312 U. S. 671, the decree below affirmed here by an equally divided court, 313 U. S. 542, and the petition for rehearing allowed, 313 U. S. 597. [*48] This proceeding originally was brought by the petitioner, an interstate railroad, in the Court of Common Pleas o…
• Helvering v. William Flaccus Oak Leather Co., 313 U.S. 247 (U.S. 1941)
  …t equal to the gain from security sales plus $2,000. The Board of Tax Appeals affirmed in a memorandum opinion on the authority of Estate of Herder, 36 B. T. A. 934. [*249] The Circuit Court of Appeals reversed. 114 F. 2d 783. We granted certiorari, 312 U. S. 671, because, the decision below was in conflict with Herder v. Helvering, 70 App. D. C. 287; 106 F. 2d 153. It is conceded that respondent’s losses resulted from sales or exchanges of capital assets. It is also conceded that the entire amount received…