THORM ET AL.

v.

UNITED STATES

Citator

Cited By

• Duke v. United States, 301 U.S. 492 (U.S. 1937)
  …nishable by six months imprisonment or fine of $1,000, or both, may be prosecuted by information, in view of Sec. 335 of the Criminal ' Code. . . . “Notwithstanding the decision in Thorm v. United States (C. C. A. 3d) 59 Fed. (2d) 419, cert. denied 287 U. S. 624, this court is divided and in doubt as to whether a misdemeanor may be prosecuted by information where the punishment therefor, although not infamous, may exceed a fine of five hundred dollars, or six months’ imprisonment without hard labor, or both…
• Taylor v. United States, 142 F.2d 808 (9th Cir. 1944)
  …r., 47 F. 2d 677. Duke v. United States, 301 U.S. 492, 57 S.Ct. 835, 81 L.Ed. 1243; Blanc v. United States, 9 Cir., 258 F. 921; Catlette v. United States, 4 Cir., 132 F. 2d 902; Thorm et al. v. United States, 3 Cir., 59 F. 2d 419, certiorari denied 287 U.S. 624, 53 S.Ct. 78, 77 L.Ed. 541; Falconi et al. v. United States, 6 Cir., 280 F. 766; Hunter v. United States, 4 Cir., 272 F. 235, certiorari denied, 257 U.S. 633, 42 S.Ct. 47, 66 L.Ed. 407. Hargreaves v. United States, 9 Cir., 75 F. 2d 68, certiorari d…
• E. I. du Pont de Nemours & Co. v. United States, 288 F.2d 904 (Ct. Cl. 1961)
  …S.Ct. 125, 91 L.Ed. 658. This rule applies even if the manufacturer has agreed to repurchase the container at the same price. La Salle Ce [*907] ment Co. v. Commissioner, 7 Cir., 59 F. 2d 361, certiorari denied La Salle Cement Co. v. Burnet, 1932, 287 U.S. 624, 53 S.Ct. 79, 77 L.Ed. 542. In the absence of an immediate sale, deposits received as security are not income at the time received. Wichita Coca Cola Bottling Co. v. United States, 5 Cir., 1945, 152 F. 2d 6, certiorari denied 1946, 327 U.S. 806, 66…