W. H. HILL CO.

v.

HELVERING, COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By

• O'Bryan Bros., Inc. v. Commissioner of Internal Revenue, 127 F.2d 645 (6th Cir. 1942)
  …taxpayer under this statute to file the return with the collector of the district. It was not the duty of the internal revenue agent in charge to file a return for the taxpayer. W. H. Hill Co. v. Commissioner, 6 Cir., 64 F. 2d 506, certiorari denied 290 U. S. 691, 54 S.Ct. 126, 78 L.Ed. 595. The decisions are affirmed.…
• Navigazione Generale Italiana v. Elting, 89 F.2d 31 (2d Cir. 1937)
  …n is on the alien by this' regulation to overcome such presumption of loss of domicile by producing evidence which will satisfy the immigration officials to the contrary. Transatlantica Italiana v. Elting, 66 F.(2d) 542 (C. C.A.2), certiorari denied 290 U.S. 691, 54 S.Ct. 126, 78 L.Ed. 595. It becomes necessary, therefore, to inquire whether the Secretary acted arbitrarily in refusing to remit the fines. It was known that the aliens involved in the thirteenth, fifteenth, and twenty-seventh causes of action…