PURCELL

v.

NEW YORK CENTRAL R. CO.

Citator

Cited By

• Ross v. Commissioner of Internal Revenue, 169 F.2d 483 (1st Cir. 1948)
  …een precluded from adopting a [*495] position inconsistent with one previously taken. Joseph Eichelberger & Co. v. Commissioner, 5 Cir., 1937, 88 F. 2d 874; Ford Motor Co. v. United States, 1935, 9 F.Supp. 590, 81 Ct.Cl. 30, certiorari denied, 1935, 296 U.S. 636, 56 S.Ct. 170, 80 L.Ed. 452; see Orange Securities Corporation v. Commissioner, 5 Cir., 1942, 131 F. 2d 662, 663; 10 Mertens, supra, § 60.13. It may be possible to spell out of respondent’s contention that petitioner cannot change his position, the…
• Murray v. United States, 292 F.2d 602 (1st Cir. 1961)
  …evenue Service cannot credit an overpayment of one taxpayer to the account of an entirely separate taxpayer unless the former has consented to such a transfer. See Ford Motor Co. v. United States, 9 F.Supp. 590, 81 Ct.Cl. 30, certiorari denied 1935, 296 U.S. 636, 56 S.Ct. 170, 80 L.Ed. 452. This fact, in our opinion, makes the sit [*604] uation of the taxpayer’s consent analogous to one involving a waiver by a taxpayer of the statute of limitations for collection of taxes. In such a situation, if there is…
• Cont'l Oil Co. v. Helvering, 100 F.2d 101 (D.C. Cir. 1938)
  …enied 286 U.S. 556, 52 S.Ct. 639, 76 L.Ed. 1290. Hart Glass Mfg. Co. v. United States, Ct.Cl., 48 F. 2d 435, certiorari denied 286 U.S. 556, 52 S.Ct. 639, 76 L.Ed. 1290; Ford Motor Co. v. United States, Ct.Cl., 9 F.Supp. 590, 601, certiorari denied 296 U.S. 636, 56 S.Ct. 170, 80 L.Ed. 452. Helvering v. Morgan’s, Inc., 293 U.S. 121, 127, 55 S.Ct. 60, 62, 79 L.Ed. 232; Woolford Realty Co. v. Rose, 286 U.S. 319, 328, 52 S.Ct. 568, 570, 76 L.Ed. 1128; Hart Glass Mfg. Co. v. United States, Ct.Cl., 48 F. 2d 435…

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