J. CHR. G. HUPFEL CO., INC.

v.

ANDERSON, COLLECTOR

Citator

Cited By

• Ill. Migrant Council v. Alva L. Pilliod, 540 F.2d 1062 (7th Cir. 1976)
  …nly that relief which does not unduly interfere with the exercise of lawful authority; the injunction issued below does not suffer from this evil (infra, pp. 1069-1071). . Milyonico v. United States, 53 F. 2d 937 (7th Cir. 1931), certiorari denied, 286 U.S. 551, 52 S.Ct. 502, 76 L.Ed. 1287, is not to the contrary. There the owner consented to a search of the premises, and illegal distilling operations were discovered in a rear room. The roomer’s bedroom was not even searched. . See also United States v. G…
• Commissioner of Internal Revenue v. Boca Ceiga Dev. Co., 66 F.2d 1004 (3d Cir. 1933)
  …anwhile, the courts have held that a eorp oration acquiring its own stock may recognize a gain or loss provided the purpose of the transaction was not merely a capital readjustment [Johnson v. Commissioner (C. C. A.) 56 F.(2d) 58, certiorari denied 286 U. S. 551, 52 S. Ct. 502, 76 L. Ed. 1287], but a sale of properly. Walville Lumber Company v. Commissioner, 35 F.(2d) 445 (C. C. A. 1); Spear & Co. v. Heiner, 54 F.(2d) 134 (D. C. W. D. Pa.); Commissioner v. S. A. Woods Machine Company, 57 F.(2d) 635, 636…
• Chicago & N. W. Ry. Co. v. Bauman, 69 F.2d 171 (8th Cir. 1934)
  …x omission of vital facts, the courts will not interfere with the board’s jurisdiction of the subject matter. Chicago & Northwestern Ry. Co. v. State Board of Equalization and Assessment, 121 Neb. 592, 237 N. W. 657, 238 N. W. 520, certiorari denied 286 U. S. 551, 52 S. Ct. 504, 76 L. Ed. 1286. However, it is always open to inquiry, under proper allegations, whether the misjudgment or omission is vital anti, intentional. Here it is emphasized that-the action of the board was pursuant to a studied and repeate…