UNITED STATES

v.

INDIAN MOTOCTCLE CO.

Citator

Cited By

• Scofield v. Lewis, 251 F.2d 128 (5th Cir. 1958)
  …egulations to carry out the purposes of the statute. Miller v. United States, 294 U.S. 435, 55 S.Ct. 440, 79 L.Ed. 977, rehearing denied 294 U.S. 734, 55 S.Ct. 635, 79 L.Ed. 1262; Newman v. Commissioner, 5 Cir., 1935, 76 F. 2d 449, certiorari denied 296 U.S. 600, 56 S.Ct. 116, 80 L.Ed. 425. A taxpayer in the business of raising cattle who maintained breeding stock as well as a herd raised for sale could not, under the Regulations, elect to use the unit-livestock-price method of inventory values as to the h…
• Anne Harley Kohl and William J. Harley v. United States, 226 F.2d 381 (7th Cir. 1955)
  …tate something which was no longer his, is to do violence to our constitutional provisions. See Chase Nat. Bank of City of New York v. United States, 278 U.S. 327, 49 S.Ct. 126, 73 L. Ed. 405; Newman v. Com’r, 5 Cir., 76 F. 2d 449, certiorari denied 296 U.S. 600, 56 S.Ct. 116, 80 L.Ed. 425; Scott v. Com’r, 8 Cir., 69 F. 2d 444, 92 A.L.R. 531; Levy’s Estate v. Com’r, 2 Cir., 65 F. 2d 412. This is not one of those cases where a tax is constitutionally imposed because the assignor has retained incidents of own…