PHILIPSBORN

v.

UNITED STATES

Citator

Cited By

• Am. Radiator & Standard Sanitary Corp. v. The United States, 318 F.2d 915 (Ct. Cl. 1963)
  …United States, 163 F.Supp. 614, 619, 143 Ct.Cl. 293, 300 (1958); Sweeney v. United States, Ct.Cl. No. 188-55, decided Jan. 18, 1961, 285 F. 2d 444, 446; Philipsborn v. United States, 53 F. 2d 133, 188-139, 72 Ct.Cl. 545, 554-55 (1931), cert. denied, 285 U.S. 548, 52 S.Ct. 405, 76 L.Ed. 939 (1932). It is not enough that the Service have in its possession information from which it might deduce that the taxpayer is entitled to, or might desire, a refund; nor is it sufficient that a claim involving the same g…
• Town Club of ST. Louis v. United States, 68 F.2d 620 (8th Cir. 1934)
  …S. Ct. 266, 76 L. Ed. 582; Women’s University Club v. United States (Ct. Cl.) 50 F.(2d) 469; Women’s University Club of Seattle v. Poe (D. C.) 52 F.(2d) 447; Army and Navy Club of America v. United States (Ct. Cl.) 53 F.(2d) 277, certiorari denied, 285 U. S. 548, 52 S. Ct. 405, 76 L. Ed. 939; Union League Club of Chicago v. United States (Ct. Cl.) 4 F. Supp. 929, 935, decided November 6, 1933. In the ease last cited the summary of the court upon the facts before it seems peculiarly applicable here: “Upon…
• The Downtown Club OF Dallas v. United States, 240 F.2d 159 (5th Cir. 1957)
  …l meaning. City Club of St. Louis v. United States, D.C., 24 F. 2d 743. So also it has been said that no exact definition can be given to the word “social”. Army & Navy Club of America v. United States, 53 F. 2d 277, 72 Ct.Cl. 684, certiorari denied 285 U.S. 548, 52 S.Ct. 405, 76 L.Ed. 939. And it has also been said that the word “social”, as used in the statute, “necessarily becomes a term of art, even though an elusive one”. Duquesne Club v. Bell, 3 Cir., 127 F. 2d 363, 365, 143 A.L.R. 1377, certiorari de…