Warehime v. Varney, 1296
Decision Date | 18 June 1945 |
Docket Number | No. 1296,1296 |
Citation | 325 U.S. 882,65 S.Ct. 1575,89 L.Ed. 1997 |
Parties | William A. WAREHIME, d. b. a Nezen Milk Food Company, et al., petitioners, v. H. H. VARNEY, Milk Market Agent, War Food Administration, et al |
Court | U.S. Supreme Court |
Mr. Paul W. Walter, for petitioners.
Assistant Solicitor General Cox, Assistant Attorney General Tom C. Clark, Mr. Robert S. Erdahl and Miss Beatrice Rosenberg, for respondents.
Petition for writ of certiorari to the Circuit Court of Appeals for the Sixth Circuit.
Denied.
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Martin v. Andrews
...v. Armstrong, 168 U.S. 224, 18 S.Ct. 98, 42 L.Ed. 444, and Varney v. Warehime, 6 Cir., 147 F.2d 238, certiorari denied, 325 U.S. 882, 65 S.Ct. 1575, 89 L.Ed. 1997, rehearing denied 326 U.S. 805, 66 S.Ct. 15, 90 L.Ed. 490, also cited by appellant, are not in point. The Ogden case involved st......
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Estate of Rose
...risk. Estate of Keller v. Commissioner, supra; Chew's Estate v. Commissioner, 148 F.2d 76 (5th Cir.), Cert. den., 325 U.S. 882, 65 S.Ct. 1575, 89 L.Ed. 1997 (1945); Seward's Estate v. Commissioner, 164 F.2d 434 (4th Cir. 1947). In other words, the proceeds must arise by way of a transaction......
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Estate of Rose
...risk. Estate of Keller v. Commissioner, supra; Chew's Estate v. Commissioner, 148 F.2d 76 (5th Cir.), Cert. den., 325 U.S. 882, 65 S.Ct. 1575, 89 L.Ed. 1997 (1945); Seward's Estate v. Commissioner, 164 F.2d (4th Cir. 1947). In other words, the proceeds must arise by way of a transaction pos......
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Drybrough v. Commissioner of Internal Revenue
...Cir., 1949, 172 F.2d 896; Commissioner v. Clarion Oil Co., 1945, 148 F.2d 671, 80 U.S.App.D.C. 41, certiorari denied 1945, 325 U.S. 881, 65 S.Ct. 1575, 89 L.Ed. 1997; Wm. J. Lemp Brewing Company, 1952, 18 T.C. 586, 600. A similar result has been reached in applying the § 102 penalty surtax.......
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