TYROLER ET AL.

v.

ROUTZAHN, COLLECTOR OF INTERNAL REVENUE

Citator

Cited By

• Briggs v. United States, 45 F.2d 479 (6th Cir. 1930)
  …6 F.(2d) 434, 49 A. L. R. 1446 (8 C. C. A.); Rossi v. U. S., 16 F.(2d) 712 (8 C. C. A.); Fritzel v. U. S., 17 F.(2d) 965 (7 C. C. A.), Cert. denied, 275 U. S. 532, 48 S. Ct. 29, 72 L. Ed. 411; Butler v. U. S. 35 F.(2d) 76 (9 C. C. A.), Cert. denied, 281 U. S. 734, 50 S. Ct. 248, 74 L. Ed. 1149. For the narrower construction: Wc find several District Court cases hut in the C. G. A. only the dissent in Fritzel v. U. S. Those cited by appellant: Singer v. U. S., 288 F. 695 (3 C. C. A.); Feinberg v. U. S., 2 F…
• N.J. Title Guar. & Tr. Co. v. Commissioner of Internal Revenue, 183 F.2d 169 (2d Cir. 1950)
  …s Corp. v. C. I. R., 2 Cir., 71 F. 2d 673, 676; Rite-Way Products, Inc., 12 T.C. 475, with United States v. Updike, 281 U.S. 489, 494-496, 50 S.Ct. 367, 74 L.Ed. 984; Routzahn v. Tyroler, 6 Cir., 36 F. 2d 208, certiorari denied Tyroler v. Routzahn, 281 U.S. 734, 50 S.Ct. 248, 74 L.Ed. 1149; Henry Cappellini, 14 B.T.A. 1269, the first group suggesting that it is not a “tax,” the second that it is. Actually most of these cases help us little on our present question, as to whether the liability, even if a tax…