...by the decisions of the state courts. As was said in both Burnet v. Harmel and Lyeth v. Hoey, supra, State law may control only when the federal taxing...makes its own operation dependent upon state law. For the reasons stated we hold that the payment to the widow of the $21,274.65 was a refund of amounts...

...333, 337; Burk-Waggoner Oil Assn. v. Hopkins, 269 US 110; United States v. Childs, 266 US 304, 309. State law may control only when the federal taxing...makes its own operation dependent upon state law. See Crooks v. Harrelson, 282 US 55; Poe v. Seaborn, 282 US 101 ; United States v. Loan & Building Co.,...

...333, 337; Burk-Waggoner Oil Assn. v. Hopkins, 269 US 110; United States v. Childs, 266 US 304, 309. State law may control only when the federal taxing...makes its own operation dependent upon state law. See Crooks v. Harrelson, 282 US 55; Poe v. Seaborn, 282 US 101; United States v. Loan & Building Co.,...

...ChU4s, 266 US 304, 309, 45 S.Ct. 110, 69 L.Ed. 299. Slate law may control only when the operation of the federal taxing act, by express language or necessary...makes its own operation dependent upon state law. [Cases] * * * But section 208 neither says nor implies that the determination of " gain from the sale...

...(282 US 101) as . authority for the statement that " State law may control only when the operation of the Federal taxing act, by express language or necessary...makes its own operation dependent upon State law." (8) It is contended that so far as California is concerned the proposed bill will violate the treaty...

...US 333, are determinable by the Federal statute. "State law may control only when the operation of the Federal taxing act by express language or necessary implication, makes its own operation dependent on state law." Burnet v. Harmel, 287 US 103. Here the statute allows deductions for "losses sustained...

...of the words used in a federal revenue act, local law is not controlling unless the federal statute "by express language or necessary implication, makes its own operation dependent upon state law." "The state law creates legal interests, but the federal statute determines when and how they shall...

...of the words used in a federal revenue act, local law is not controlling unless the federal statute "by express language or necessary implication, makes its own operation dependent upon state law." "The state law creates legal interests, but the federal statute determines when and how they shall...

...of the words used in a federal revenue act, local law is not controlling unless the federal statute "by express language or necessary implication, makes its own operation dependent upon state law." "The state law creates legal interests, but the federal statute determines when and how they shall...

...application to a nationwide scheme of taxation. P. 193. Congress establishes its own criteria and the state law may control only when the federal taxing...express language or necessary implication makes its operation dependent upon state law. 3. The claimant in this case was concededly an heir contesting...