Fall River Elec. Light Co. v. Comm'r

8 Cited authorities

Eisner v. Macomber
252 U.S. 189 (1920) Cited 730 times 9 Legal Analyses
Holding that income is not realized unless it “is available for actual distribution”
Burnet v. Sanford Brooks Co.
282 U.S. 359 (1931) Cited 339 times 1 Legal Analyses
In Burnet v. Sanford Brooks Co., 282 U.S. 359 (1931), the judgment of the Court of Appeals reflected JUSTICE BLACKMUN'S approach, holding that the amount recovered in the later year was not income in that year but that the taxpayer had to amend its returns for the years of the deductions.
Bowers v. Kerbaugh-Empire Co.
271 U.S. 170 (1926) Cited 100 times
In Bowers v. Kerbaugh-Empire Co., 271 U.S. 170, the defendant in error owned the stock of another company that had borrowed money repayable in marks or their equivalent for an enterprise that failed.
Hill v. Chattanooga Police Department
No. 1:11-cv-18 (E.D. Tenn. Jul. 29, 2011) Cited 1 times
No. 1:11-cv-18. July 29, 2011 MEMORANDUM CURTIS COLLIER, District Judge Plaintiff Justin M. Hill ("Plaintiff") filed a pro se prisoner's civil rights complaint pursuant to 42 U.S.C. § 1983 (Court Doc. 2). On July 11, 2011, the Court issued an order directing Plaintiff to file a Prisoner Account Statement Certificate along with a certified copy of his inmate trust account statement for the previous six months within thirty (30) days from the date of receipt of the order (Court File No. 3). Plaintiff
United States v. Woodward
256 U.S. 632 (1921) Cited 41 times
In United States v. Woodward, 256 U.S. 632, 635, 41 S.Ct. 615, 616, 65 L.Ed. 1131, it is said that a deduction accrued when it "became due.
In re Adoption of Scheidt
89 Ill. App. 3d 92 (Ill. App. Ct. 1980) Cited 10 times
No. 79-989 Opinion filed October 9, 1980. APPEAL from the Circuit Court of Will County; the Hon. THOMAS W. VINSON, Judge, presiding. William R. Penn, of Joliet, for appellants. Thomas Cowgill, of Cirricione, Block, Krockey Cernugel, P.C., of Joliet, for appellees. William A. Francis, of Wilmington, guardian ad litem. Mr. PRESIDING JUSTICE ALLOY delivered the opinion of the court: Robert and Irene Schomer appeal from a judgment of the Circuit Court of Will County denying their petition for the adoption
Ripple v. Mortgage Corp.
193 N.C. 422 (N.C. 1927) Cited 35 times
(Filed 23 March, 1927.) 1. Usury — Actions — Parties — Bankruptcy — Trustee. A right of action to recover the penalty for a usury charge is in the nature of an action for debt, and is a wrongful detention of, or injury to the estate of the bankrupt which passes to his trustee in bankruptcy. C. S., 2306. 2. Usury — Contracts — Interpretation — Substance — Statutes. Where a finance corporation loans money for the purchase of automobiles sold in this State to be paid for herein at a greater rate of
Baird v. Meyer
215 N.W. 542 (N.D. 1927) Cited 16 times
In Baird v. Meyer, 55 N.D. 930, 215 N.W. 542, 56 A.L.R. 175 (1927), the plaintiff brought an action upon a promissory note which was secured by a mortgage.

Fall River Elec. Light Co. v. Comm'r

8 Cited authorities

Holding that income is not realized unless it “is available for actual distribution”

In Burnet v. Sanford Brooks Co., 282 U.S. 359 (1931), the judgment of the Court of Appeals reflected JUSTICE BLACKMUN'S approach, holding that the amount recovered in the later year was not income in that year but that the taxpayer had to amend its returns for the years of the deductions.

In Bowers v. Kerbaugh-Empire Co., 271 U.S. 170, the defendant in error owned the stock of another company that had borrowed money repayable in marks or their equivalent for an enterprise that failed.

In United States v. Woodward, 256 U.S. 632, 635, 41 S.Ct. 615, 616, 65 L.Ed. 1131, it is said that a deduction accrued when it "became due.

In Baird v. Meyer, 55 N.D. 930, 215 N.W. 542, 56 A.L.R. 175 (1927), the plaintiff brought an action upon a promissory note which was secured by a mortgage.