MORAN TOWING & TRANSPORTATION CO., INC.

v.

P. SANFORD ROSS, INC., ET AL.

Citator

Cited By

• Flora v. United States, 362 U.S. 145 (U.S. 1960)
  …ssage of § 7422 (e) of the 1954 Code when a taxpayer both appealed to the Tax Court and brought suit in a Federal District Court. Brampton Woolen Co. v. Field, 55 F. 2d 325 (D. C. N. H. 1931), rev’d, 56 F. 2d 23 (C. A. 1st Cir. 1932), cert. denied, 287 U. S. 608; Camp v. United States, 44 F. 2d 126 (C. A. 4th Cir. 1930); Emery v. United States, 27 F. 2d 992 (D. C. W. D. Pa. 1928); Old Colony R. Co. v. United States, 27 F. 2d 994 (D. C. Mass. 1928); Ohio Steel Foundry Co. v. United States, 69 Ct. Cl. 158,…
• Citibank v. Data Lease Fin. Corp., 645 F.2d 333 (5th Cir. 1981)
  …U.S. 814, 70 S.Ct. 54, 94 L.Ed. 493 (1949); American Trading & Production Corp. v. Connor, 109 F. 2d 871 (4th Cir. 1940); Foote v. Kansas City Life Ins. Co., 92 F. 2d 744 (5th Cir. 1937); Van Senden v. O’Brien, 58 F. 2d 689 (D.C. Cir.), cert. denied 287 U.S. 608, 53 S.Ct. 11, 77 L.Ed. 528 (1932); Morrison v. Burnette, 154 F. 617 (8th Cir. 1907), appeal dismissed sub nom. Laurel Oil & Gas Co. v. Morrison, 212 U.S. 291, 29 S.Ct. 394, 53 L.Ed. 517 (1939). It is enough to note that the price set in the state…
• Cont'l Petroleum Co. v. United States, 87 F.2d 91 (10th Cir. 1936)
  …. Co., 289 U.S. 620, 53 S.Ct. 706, 77 L.Ed. 1405; Bankers’ Reserve Life Co. v. United States (Ct. Cl.) 44 F.(2d) 1000, certiorari denied 283 U.S. 836, 51 S.Ct. 485, 75 L.Ed. 1448; Brampton Woolen Co. v. Field (C.C.A.) 56 F.(2d) 23, certiorari denied 287 U.S. 608, 53 S.Ct. 12, 77 L.Ed. 529. The taxpayer asserts, however, that the order of redetermination in question was a nullity and does not foreclose a determination of the issues in this case, because no petition was filed with the Board within 60 days af…