PACKARD MOTOR CAR CO.

v.

UNITED STATES

Citator

Cited By

• Leesona Corp. v. The United States, 530 F.2d 896 (Ct. Cl. 1976)
  …d unexpected results. Hence, more than a mere substitution is involved. Carbide & Carbon Chemicals Corp. v. Coe, 69 App.D.C. 372, 102 F. 2d 236, 241 (1938); Allen Filter Co. v. Star Metal Manufacturing Co., 40 F. 2d 252 (3d Cir. 1930), cert. denied, 282 U.S. 848, 51 S.Ct. 27, 75 L.Ed. 752. Defendant also contends that Teflon-bonded electrodes were simultaneously developed by a number of individuals and that this is further indicative of its obviousness. While that factor is sometimes considered as an indic…
• In re First Am. Bank & Tr. Co. v. George, 540 F.2d 343 (8th Cir. 1976)
  …this title. * * * [emphasis added] The term “banking corporation”, however, is not elsewhere defined. This Court observed in Gamble v. Daniel, 39 F. 2d 447, 450 (8th Cir.), appeal dismissed, 281 U.S. 705, 50 S.Ct. 464, 74 L.Ed. 1129, cert. denied, 282 U.S. 848, 51 S.Ct. 27, 75 L.Ed. 752 (1930): The most natural meaning of the words is: A corporation empowered to do a banking business. * # Sfc # >}C * * * When Congress spoke of “banking corporations” it spoke as of 1910. It used the words in no technica…
• Est. OF Charles L. Renick v. The United States, 687 F.2d 371 (Ct. Cl. 1982)
  …tes, 79 F. 2d 453 (4 Cir. 1935); Aluminum Co. of America v. United States, 67 F. 2d 172 (3 Cir. 1933), cert. denied, 291 U.S. 666, 54 S.Ct. 441, 78 L.Ed. 1057 (1934); Packard Motor Car Co. v. United States, 69 Ct.Cl. 570, 39 F. 2d 991, cert. denied, 282 U.S. 848, 51 S.Ct. 27, 75 L.Ed. 752 (1930); and cases cited. In Hellmich v. Hellman, supra, the Supreme Court stated: When * * * Congress has clearly expressed its intention, the statute must be sustained even though double taxation results. See Patton v. B…