Brons Hotels, Inc. v. Comm'r

7 Cited authorities

Old Colony Trust Co. v. Commissioner
279 U.S. 716 (1929) Cited 514 times 1 Legal Analyses
Holding that the payment of an employee's tax by an employer constituted taxable income to the employee
United States v. Kirby Lumber Co.
284 U.S. 1 (1931) Cited 269 times 2 Legal Analyses
Holding that the gain or saving that is realized by a debtor by the reduction or cancellation of its outstanding debt obligation for an amount less than the total amount due is income to the taxpayer
Graham Foster v. Goodcell
282 U.S. 409 (1931) Cited 173 times
Holding that a statutory provision "was manifestly intended to operate retroactively according to its terms" where the tax statute spelled out meticulously the circumstances that defined the claims to which it applied and where the alternative interpretation was absurd
Hawaii v. Mankichi
190 U.S. 197 (1903) Cited 162 times 1 Legal Analyses
In Hawaii v. Mankichi, 190 U.S. 197, the question was whether the Territory of Hawaii could continue its pre-annexation procedure of permitting conviction by non-unanimous juries.
U.S. v. Boston M.R. Co.
279 U.S. 732 (1929) Cited 71 times
In United States v. Boston M.R.R., 279 U.S. 732, 49 S.Ct. 505, 73 L.Ed. 929, a substantially analogous situation was presented where the lessee of railroad property specifically agreed to pay taxes accruing to the government as part of the rental for the demised premises.
In re Chapman, Petitioner
166 U.S. 661 (1897) Cited 172 times
Recognizing that Congress "necessarily possesses the inherent power of self-protection"
Bernier v. Bernier
147 U.S. 242 (1893) Cited 37 times
In Bernier v. Bernier it was said that the object of sections 2291 and 2292 was "to provide the method of completing the homestead claim and obtaining a patent therefor, and not to establish a line of descent or rules of distribution of the deceased entryman's estate."

Brons Hotels, Inc. v. Comm'r

7 Cited authorities

Old Colony Trust Co. v. Commissioner

Holding that the payment of an employee's tax by an employer constituted taxable income to the employee

United States v. Kirby Lumber Co.

Holding that the gain or saving that is realized by a debtor by the reduction or cancellation of its outstanding debt obligation for an amount less than the total amount due is income to the taxpayer

Graham Foster v. Goodcell

Holding that a statutory provision "was manifestly intended to operate retroactively according to its terms" where the tax statute spelled out meticulously the circumstances that defined the claims to which it applied and where the alternative interpretation was absurd

Hawaii v. Mankichi

In Hawaii v. Mankichi, 190 U.S. 197, the question was whether the Territory of Hawaii could continue its pre-annexation procedure of permitting conviction by non-unanimous juries.

U.S. v. Boston M.R. Co.

In United States v. Boston M.R.R., 279 U.S. 732, 49 S.Ct. 505, 73 L.Ed. 929, a substantially analogous situation was presented where the lessee of railroad property specifically agreed to pay taxes accruing to the government as part of the rental for the demised premises.

In re Chapman, Petitioner

Recognizing that Congress "necessarily possesses the inherent power of self-protection"

Bernier v. Bernier

In Bernier v. Bernier it was said that the object of sections 2291 and 2292 was "to provide the method of completing the homestead claim and obtaining a patent therefor, and not to establish a line of descent or rules of distribution of the deceased entryman's estate."