BACKUS ET AL., RECEIVERS,

v.

UNITED STATES

Citator

Cited By

• Brast v. Winding Gulf Colliery Co., 94 F.2d 179 (4th Cir. 1938)
  …Web Company v. White, D.C., 16 F.Supp. 726, will also be found a discussion of this question, and the holding in that case was in accord with the Botany Mills Case, supra. The case of Backus v. United States, Ct.Cl., 59 F. 2d 242, certiorari denied 288 U. S. 610, 53 S.Ct. 402, 77 L.Ed. 984, is relied upon by the defendant to support his contention, but an examination of that case shows that it is distinguishable from the case here. This same distinction was pointed out in the Colton Elastic Web Company Case…
• Cy Girard v. Gill, 261 F.2d 695 (4th Cir. 1958)
  …d, a “settlement” was effected whether or not the party complaining “surrendered” rights that the law would have sustained, or whether there were “concessions” (Backus v. United States, 1932, 59 F. 2d 242, 259, 75 Ct.Cl. 69, certiorari denied, 1933, 288 U.S. 610, 53 S.Ct. 402, 77 L.Ed. 984; Guggenheim v. United States, Ct.Cl. 1948, 77 F.Supp. 186, 111 Ct.Cl. 165, 195-196, certiorari denied, 1949, 335 U.S. 908, 69 S.Ct. 411, 93 L.Ed. 441, rehearing denied, 1949, 336 U.S. 911, 69 S.Ct. 513, 93 L.Ed. 1075); or…
• United States v. Jaffray, 97 F.2d 488 (8th Cir. 1938)
  …. But the Government contends that no part of the exaction may be regarded as interest because the Board in its orders, which were final and binding, referred to it as “penalty”. It points to Backus v. United States, 59 F. 2d 242, certiorari denied 288 U.S. 610, 53 S.Ct. 402, 77 L.Ed. 984, in which the Court of Claims held that the taxpayer’s stipulations for the settlement of its tax liability for the years 1917 to 1920 were binding and that the consent orders of the Board were final and conclusive; The…