ROCKWOOD, RECEIVER,

v.

FOSHAY ET AL.

Citator

Cited By

• Standard OIL Co. v. Clark, 163 F.2d 917 (2d Cir. 1947)
  …Party Agreement. Finality then would follow from the general principle that a consent decree is res judicata of the issues included. O’Cedar Corp. v. F. W. Woolworth Co., 7 Cir., 66 F. 2d 363, cer-tiorari denied Midway Chemical Co. v. O’Cedar Corp., 291 U.S. 666, 54 S.Ct. 441, 78 L.Ed. 1057; Pick Mfg. Co. v. General Motors Corporation, 7 Cir., 80 F. 2d 639; General Elec. Co. v. Hygrade Sylvania Corp., D.C.S.D.N.Y., 61 F.Supp. 476, 491. Moreover, finality as to this particular grievance was made more specif…
• Est. OF Charles L. Renick v. The United States, 687 F.2d 371 (Ct. Cl. 1982)
  …n is not unconstitutional per se. See, e.g., Hellmich v. Hellman, 276 U.S. 233, 48 S.Ct. 244, 72 L.Ed. 544 (1928); King v. United States, 79 F. 2d 453 (4 Cir. 1935); Aluminum Co. of America v. United States, 67 F. 2d 172 (3 Cir. 1933), cert. denied, 291 U.S. 666, 54 S.Ct. 441, 78 L.Ed. 1057 (1934); Packard Motor Car Co. v. United States, 69 Ct.Cl. 570, 39 F. 2d 991, cert. denied, 282 U.S. 848, 51 S.Ct. 27, 75 L.Ed. 752 (1930); and cases cited. In Hellmich v. Hellman, supra, the Supreme Court stated: When *…
• Remco S. S. Co. v. Commissioner of Internal Revenue, 82 F.2d 988 (9th Cir. 1936)
  …posed by the Commissioner is wrongful because it will result in double taxation. It seems to be settled law that double taxation is not per se unlawful, Aluminum Company of America v. U. S. (C.C.A.) 67 F.(2d) 172, 175, petition for certiorari denied 291 U.S. 666, 54 S.Ct. 441, 78 L.Ed. 1057. Courts must give effect to the plain words of a statute even though the effect is double taxation. An affiliated group of. businesses or trades is a tax computing unit, not a taxpayer, and a corporation, party to the…