RAMSEY

v.

HELVERING, COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By

• United States v. Perry, 643 F.2d 38 (2d Cir. 1981)
  …ive offense. Jin Fuey Moy v. United States, 254 U.S. 189, 41 S.Ct. 98, 65 L.Ed. 214 (1920); United States v. Walker, 621 F. 2d 163, 165-66 (5th Cir. 1980); United States v. Knickerbocker Fur Coat [*46] Co., 66 F. 2d 388, 390 (2d Cir.), cert. denied, 290 U.S. 673, 54 S.Ct. 91, 78 L.Ed. 581 (1933). To convict a defendant as an aider and abettor the Government must show only “that he in some sort associate himself with the venture, that he participate in it as in something that he wishes to bring about, that…
• Harper OIL Co. v. United States, 425 F.2d 1335 (10th Cir. 1970)
  …rments” within the meaning of § 263(a). Over 35 years ago this court said, “Whether an oil well is a permanent improvement is at least a debatable question.” Ramsey v. Commissioner of Internal Revenue, 66 F. 2d 316, 318 (10 Cir. 1933), cert. denied, 290 U.S. 673, 54 S.Ct. 91, 78 L.Ed. 581. Later, however, and in contrast, the Fifth Circuit said, “It seems to us clear that a producing well is a permanent improvement. * * We are not impressed by this [the Tenth Circuit’s] argument.” F. H. E. Oil Co. v. Commis…

  ← 1 / 2 →
• Champlin v. Commissioner of Internal Revenue, 78 F.2d 905 (10th Cir. 1935)
  …ex parte rescind his action. Iron Mountain Oil Co. v. Alexander (C. C. A. 10) 37 F.(2d) 231, certiorari denied 281 U. S. 768, 50 S. Ct. 466, 74 L. Ed. 1175; Ramsey v. Commissioner (C. C. A. 10) 66 F.(2d) 316, certiorari denied Ramsey v. Helvering, 290 U. S. 673, 54 S. Ct. 91, 78 L. Ed. 581; Commissioner v. Moore (C. C. A. 10) 48 F.(2d) 526, certiorari denied Moore v. Burnet, 284 U. S. 620, 52 S. Ct. 8, 76 L. Ed. 528; Howbert v. Norris (C. C. A. 10) 72 F.(2d) 753; Bothwell v. Commissioner (C. C. A. 10) 7…