COMMISSIONER OF INTERNAL REVENUE

v.

SCHLUDE ET UX.

Citator

Cited By

• Schlude et ux. v. Commissioner of Internal Revenue, 372 U.S. 128 (U.S. 1963)
  …2d 234, the decision having been rendered prior to ours in American Automobile Assn. v. United States, 367 U. S. 687. Following the American Automobile Association case, certiorari in this case was granted, the judgment of the lower court vacated, 367 U. S. 911, and the cause remanded for further consideration in light of American Automobile Association. 368 U. S. 873. In a per curiam opinion, the Court of Appeals held that in view of American Automobile Association, the taxpayers’ accounting method “does…
• Equitable Life Ins. Co. OF Iowa & Bankers Life Co. v. United States, 340 F.2d 9 (8th Cir. 1965)
  …, 2 Mertens, Law of Federal Income Taxation, (Rev.) Sec. 12.103 (1961). See also Healy v. Commissioner, 345 U.S. 278, 73 S.Ct. 671, 97 L.Ed. 1007 (1953); Schlude v. C.I.R., 283 F. 2d 234, 237, 238 (8 Cir.1960), vacated and remanded on other grounds, 367 U.S. 911, [*15] 81 S.Ct. 1915, 6 L.Ed.2d 1248 (1961),4 Grandview Mines, 32 T.C. 759, 771 (1959), aff’d 282 F. 2d 700 (9 Cir.1960). The facts here are wholly incompatible with the doctrine. There was never any question of the absolute right of appellants to…
• Commissioner of Internal Revenue v. Schlude et ux., 368 U.S. 873 (U.S. 1961)
  …367 U. S. 911. Petition for rehearing denied. The per curiam order heretofore entered herein is amended to read as follows: “Per Curiam: The petition for writ of certiorari is granted. The judgment is vacated and the case is remanded for further consideration in…