SWARZ

v.

GOOLSBY; HENDRICKS V. SMITH, AUDITOR OF BUTLER COUNTY, ET AL.; UNIVERSAL OIL PRODUCTS CO. V. CAMPBELL ET AL.; LANSDEN ET AL. V. HART, U. S. ATTORNEY, ET AL.; EMICH MOTORS CORP. ET AL. V. GENERAL MOTORS CORP. ET AL.; STEADMAN V. SOUTH CAROLINA; EVANS V. MANNING; HINTON V. MISSISSIPPI; UNITED STATES V. ALCEA BAND OF TILLAMOOKS ET AL.

Citator

Cited By

• Emich Motors Corp. v. Gen. Motors Corp., 340 U.S. 558 (U.S. 1951)
  …t permitted the jury to make of evidence derived from the prior criminal proceeding. 181 F. 2d 70 (1950). We granted certiorari, limiting review to important questions as to the scope of § 5 of the Clayton Act. 340 U. S. 808 (1950), rehearing denied 340 U. S. 894 (1950). I. The relevant facts as to the criminal prosecution against respondents may be stated briefly. The charge of the indictment was summarized on appeal as follows: . . paragraph 34 charges ... a conspiracy to restrain unduly the interstate…
• Manocchio v. Commissioner OF Internal Revenue, 710 F.2d 1400 (9th Cir. 1983)
  …ssioner, 447 F. 2d 484 (9th Cir.1971); Hearn v. Commissioner, 309 F. 2d 431 (9th Cir.1962), cert. denied, 373 U.S. 909, 83 S.Ct. 1299, 10 L.Ed.2d 411 (1963); accord Universal Oil Products Co. v. Campbell, 181 F. 2d 451, 475 (7th Cir.), cert. denied, 340 U.S. 894, 71 S.Ct. 204, 95 L.Ed. 648 (1950). The Tax Court has denied expense deductions on this ground in two recent cases in which moving expenses were later reimbursed by the Government. Charles Baloian Co. v. Commissioner, 61 T.C. 620, 626 (1977) (citing…
• Baird v. Commissioner OF Internal Revenue, 256 F.2d 918 (7th Cir. 1958)
  …ff method for bad debts, and should not be allowed any deductions as a reserve for bad debts. In Universal Oil Products Co. v. Campbell, 7 Cir., 181 F. 2d 451, at page 470, certiorari denied 340 U.S. 850, 71 S.Ct. 78, 95 L.Ed. 623, rehearing denied 340 U.S. 894, 71 S.Ct. 204, 95 L.Ed. 648, we said: “Vague possibilities that income may have to be returned, or that it may possibly be subject to diminution or off-set will not alone suffice to postpone the accrual and reporting of taxable income. * * * ” We…