GEORGE LANGSTAFF

v.

ROBERT H. LUCAS, COLLECTOR OF INTERNAL REVENUE

Citator

Cited By

• Acker v. Commissioner OF Internal Revenue, 258 F.2d 568 (6th Cir. 1958)
  …ed to the President for his approval. [U.S.Const. Art. I, §§ 7, 8, clause 1; Amend. XVI; see: Langstaff v. Lucas, D.C.W.D.Ky.1925, 9 F. 2d 691, 692-693, affirmed upon the opinion of the District Court, 6 Cir., 13 F. 2d 1022, certiorari denied, 1926, 273 U.S. 721, 47 S.Ct. 111, 71 L.Ed. 858; Masonite Corp. v. Fly, 5 Cir., 1952, 194 F. 2d 257, 260; Helvering v. Rebsamen Motors, Inc., 8 Cir., 1942, 128 F. 2d 584, 587-588.] Especially is this so where, as in the case at bar, the penalty sought to be imposed by…
• Auto. Club OF Mich. v. Commissioner OF Internal Revenue, 230 F.2d 585 (6th Cir. 1956)
  …F. 2d 402; Smyth v. California State Automobile Association, 9 Cir., 175 F. 2d 752, certiorari denied 338 U.S. 905, 70 S.Ct. 307, 94 L.Ed. 557. Cf. Langstaff v. Lucas, D.C., 9 F. 2d 691, affirmed per curiam 6 Cir., 13 F. 2d 1022, certiorari denied 273 U.S. 721, 47 S.Ct. 111, 71 L.Ed. 858. That the ruling of July 16, 1945, corrected a mistake of law cannot be disputed. The principal question was the legal significance of the word “club” in Section 101(9) of the Internal Revenue ■Code. Another statutory qu…