SANSOME

v.

BURNET, COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By (20 total)

• Reporters Comm. FOR Freedom OF the Press v. Am. Tel. & Tel. Co., 593 F.2d 1030 (D.C. Cir. 1978)
  …es upholding admissibility of toll-call-billing records in criminal trials: Wood v. United States, 84 F. 2d 749 (5th Cir.), cert. denied, 299 U.S. 589, 57 S.Ct. 116, 81 L.Ed. 434 (1936); Brink v. United States, 60 F. 2d 231 (6th Cir.), cert. denied, 287 U.S. 667, 53 S.Ct. 291, 77 L.Ed. 575 (1932); United States v. Radov, 44 F. 2d 155 (3rd Cir. 1930); Blakeslee v. United States, 32 F. 2d 15 (1st Cir. 1929). It has also been held that a telephone subscriber has no Fourth Amendment interest in local call reco…
• Spector v. Commissioner OF Internal Revenue, 641 F.2d 376 (5th Cir. 1981)
  …United States, 594 F. 2d 832, 833 n.l (Ct.Cl. 1979), “[t]his form-substance maxim has been referred to by Judge Learned Hand as an ‘anodyne(s) for the pains of reasoning,’ ” quoting Commissioner v. Sansome, 60 F. 2d 931, 933 (2d Cir.), cert. denied 287 U.S. 667, 53 S.Ct. 291, 77 L.Ed. 575 (1932). . It does not appear in the record that, as against the continuing partners, the Commissioner ever challenged the transaction.…
• Berliner v. Dist. OF Columbia, 258 F.2d 651 (D.C. Cir. 1958)
  …Laughlin, 9 Cir., 1932, 61 F. 2d 657, petition for certiorari dismissed 1933, 288 U.S. 618, 53 S.Ct. 508, 77 L.Ed. 990. 1921 Act: Commissioner of Internal Revenue v. Sansome, 2 Cir., 60 F. 2d 931, certiorari denied sub nom. Sansome v. Burnet, 1932, 287 U.S. 667, 53 S.Ct. 291, 77 L.Ed. 575; Phelps v. Commissioner, 7 Cir., 1931, 54 F. 2d 289, certiorari denied 1932, 285 U.S. 558, 52 S.Ct. 458, 76 L.Ed. 946; Leland v. Commissioner, 1 Cir., 50 E.2d 523, certiorari denied 1931, 284 U.S. 656, 52 S.Ct. 34, 76 L.…