MAHONING, COAL R. CO. ET AL.

v.

UNITED STATES; MAHONING COAL R. CO. V. SAME; SAME V. ROUTZAHN, COLLECTOR OF INTERNAL REVENUE; AND SAME V. UNITED STATES

Citator

Cited By

• Ruben v. Commissioner of Internal Revenue, 97 F.2d 926 (8th Cir. 1938)
  …Colony Trust Co. v. Commissioner, 279 U.S. 716, 49 S.Ct. 499, 73 L.Ed. 918; United States v. Boston & Maine Railroad, 279 U.S. 732, 49 S.Ct. 505, 73 L.Ed. 929. Cf. United States v. Mahoning Coal Railroad Co., 6 Cir., 51 F. 2d 208, certiorari denied 285 U.S. 559, 52 S.Ct. 459, 76 L.Ed. 947. The petitioners in this proceeding contend, however, that the payment made by Northwest was not pursuant to a contract; that Northwest was liable for the payment of the judgment; and. that in making the payment it liquid…
• Hood v. United States, 78 F.2d 150 (10th Cir. 1935)
  …[*152] F.(2d) 625; Rosenberg v. United States (C. C. A. 9) 13 F.(2d) 369; White v. United States (C. C. A. 9) 16 F.(2d) 870; Copperthwaite v. United States (C. C. A. 6) 37 F.(2d) 846; Colletti v. United States (C. C. A. 6) 53 F.(2d) 1017, Cert. Den. 285 U. S. 559, 52 S. Ct. 459, 76 L. Ed. 947; Frank v. United States (C. C. A. 8) 37 F.(2d) 77; Casey v. United States, 276 U. S. 413, 48 S. Ct. 373, 72 L. Ed. 632. Said section 174 involved in this case and on which the second count is based contains this: “Whe…