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Estate of Tarafa Y Armas v. Comm'r

37 B.T.A. 19 (B.T.A. 1938)
Estate of Tarafa Y Armas v. Comm'r

4 Cited authorities

  1. Burnet v. Commonwealth Imp. Co.

    287 U.S. 415 (1932)   Cited 154 times
    In Burnet v. Commonwealth Improvement Co., 287 U.S. 415, this Court appraised the relation between a corporation and its sole stockholder and held taxable to the corporation a profit on a sale to its stockholder.

  2. Burnet v. Brooks

    288 U.S. 378 (1933)   Cited 62 times
    In Burnet v. Brooks, 288 U.S. 378, 396, we said, "As a nation with all the attributes of sovereignty, the United States is vested with all the powers of government necessary to maintain an effective control of international relations."

  3. In re Hoyne

    277 F. 668 (7th Cir. 1922)   Cited 9 times

    Nos. 2903, 2917. January 3, 1922. Petition to Review and Revise Proceedings of, and Appeal from, the District Court of the United States for the Eastern Division of the Northern District of Illinois. Proceeding by Charles S. Winston to vacate an adjudication in bankruptcy against Eugene M. Hoyne and others. The petition was dismissed, and the petitioner appeals and files a petition to review and revise. Appeal dismissed, and order affirmed. Carroll J. Lord, of Chicago, Ill., for petitioner, appellant

  4. King et al. v. Sarria

    69 N.Y. 24 (N.Y. 1877)   Cited 22 times

    Argued February 6, 1877 Decided March 20, 1877 S.P. Nash for the appellants. F.R. Coudert and A.P. Whitehead for the respondent. FOLGER, J. The plaintiffs seek to recover a sum of money from the defendant Sarria, upon contract. They do not show that he in person made with them the contract which they allege. It is, indeed, one of the conceded facts in the case, that the contract was made, as matter of fact, by persons other than Sarria. To succeed, then, in their action, they must show that those