POPE

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…
• Merlin C. Hamilton and Lydia H. Hamilton v. The United States, 324 F.2d 960 (Ct. Cl. 1963)
  …r in the judgment under the principles of Guggenheim v. United States, 111 Ct.Cl. 165, 77 F.Supp. 186 (1948), cert. denied, 335 U.S. 908, 69 S.Ct. 411, 93 L.Ed. 441 (1949), and Backus v. United States, 75 Ct.Cl. 69, 59 F. 2d 242 (1932), cert. denied 288 U.S. 610, 53 S.Ct. 402, 77 L.Ed. 984 (1933). The opinion in Guggenheim rested, not only on estoppel, but also on facts very similar to those present here showing that the taxpayer and the Government had effected an informal compromise. In this case, as in Gu…