v2961-1174

11

TABLE OF CASES

Page

Statutes

I.R.C., 1939, 112(b)(5) .......11,12,14,44

I.R.C., 1939, 115(a)(b)(c)(g)(l)(i) ...11,48

I.R.C., 1939, Sec. 1112 43

Regulations

Reg. Ill, Sec. 29.112 (a)-l 44

Decisions

Anderson Corp., 5 TCM 392 (1946) 17

B.M.C. Manufacturing Corporation, 11 TCM 376

(1952) -- 17,31

Bonds, Inc., TC Memo Op. Dk. 5074 (N. 1944) 18

Bowersook Mills & Power Company vs. Commis-

sioner, 172 F(2d) 904, (CA-10, 1949) . 17

1432 Broadway Corp., 4 TC 1158 (1945) affd per.

cur., 160 F(2d) 885 (CCA-2, 1947) 19

Burnham vs. Comm., 86 F(2d) 776 (CCA-7, 1936) . 47

Cleveland Adolph Payer Corp., 6 TC 730 (1946)

Rev'd, 160 F(2d) 1012 (CA-6, 1946) 21,31

Clyde Bacon, Inc., 4 TC 1170 (1945) .- 21

Courtland Specialty Co. vs. Commissioner, 60 F(2d)

937 (CCA-2, 1932); cert. dnd. 288 U.S. 599, 53

1. Ct. 316 (1933) 46

Earle vs. W.J. Jones & Sons, 200 F(2d) 846 (CA-9,

1952) 31

Elliott-Lewis Corp. Co., Inc., TC Memo Op. Dk.

3275 (1949) aff'd. 154 F(2d) 292 (CCA-3, 1946) 18

Estate Planning Corp. vs. Commissioner, 101 F(2d)

15 (CCA-2, 1939) 18

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