LAWRENCE F. CONNOLLY, ADMINISTRATOR, ETC., ET AL.
v.
CELIA DIAMOND ET AL.

U.S. | 1918-10-21
No. 518
248 U.S. 561 Supreme Court of the United States (1918) Positive Treatment
Cited by 2 cases

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  • United States v. Ayer, 12 F.2d 194 (1st Cir. 1926)
    …ustoms Act of 1816 or in the War Revenue Act of 1898. See Woerishoffer v. United States (decided November 16, 1925) 46 S.Ct. 33, 269 U. S. 102, 70 L. Ed. ; United States v. Grand Rapids & I. R. Co. (D. C.) 239 F. 153; Id. (C. C. A.) 256 F. 989; Id., 248 U. S. 561, 39 S. Ct. 7, 63 L. Ed. 422. - The ascertainment of the net estate under this act does not present a different situation from that involved in the ascertainment of net income under the Revenue Act of August 5, 1909. In the Nashville Case questions…
  • Viles v. Commissioner OF Internal Revenue, 233 F.2d 376 (6th Cir. 1956)
    …ited States v. Premier Oil Refining Co., 209 F. 2d 692, 697, affirmed U. S. v. Koppers Co., 348 U.S. 254, 75 S.Ct. 268, 99 L.Ed. 302; United States v. Grand Rapids & I Ry. Co., D.C., 5 Cir., 239 F. 153, affirmed 6 Cir., 256 F. 989, certiorari denied 248 U.S. 561, 39 S.Ct. 7, 63 L.Ed. 422. The taxes may be disputed as a matter of law, but they are in no way contingent upon the happening of a later event-While ultimate liability and the exact amount thereof were not yet determined, and in fact were contested…

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