SIMS

v.

RIVES

Citator

Cited By (15 total)

• Neild v. Dist. of Columbia, 110 F.2d 246 (D.C. Cir. 1940)
  ….S. 129, 133, 25 L.Ed. 1046; Mormon Church v. United States, 136 U.S. 1, 44, 10 S.Ct. 792, 34 L.Ed. 481; Capital Traction Co. v. Hof, 174 U.S. 1, 5, 19 S.Ct. 580, 43 L.Ed. 873; Sims v. Rives, 66 App.D.C. 24, 31, 84 F. 2d 871, 878, certiorari denied, 298 U.S. 682, 56 S.Ct. 960, 80 L.Ed. 1402. See also, Wight v. Davidson, 181 U.S. 371, 384, 21 S.Ct. 616, 45 L.Ed. 900, holding the Fourteenth Amendment inapplicable to the District of Columbia. On the other hand, the rights and liberties protected by the bill o…

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• Bacom v. Sullivan, 200 F.2d 70 (5th Cir. 1952)
  …ar a prosecution under the other as double jeopardy. Gavieres v. United States, 220 U.S. 338, 31 S.Ct. 421, 55 L.Ed. 489; Diaz v. United States, 223 U.S. 442, 32 S.Ct. 250, 56 L.Ed. 500; Sims v. Rives, 66 App.D.C. 24, 84 F. 2d 871, certiorari denied 298 U.S. 682, 56 S.Ct. 960, 80 L.Ed. 11402. In the latter case, quoting from Morgan v. Devine, 237 U.S. 632, 35 S.Ct. 712, 59 L.Ed. 1153, it was aptly said “ * * * the fact that both charges relate to and grow out of one transaction does not make a single offens…
• Mo. Pac. R.R. Co. v. The United States, 338 F.2d 668 (Ct. Cl. 1964)
  …act overpaid his taxes.6 This of necessity involves a redetermination of his entire tax liability under the particular tax return on which he sues for a refund. Globe Gazette Printing Co. v. United States, 13 F.Supp. 422, 82 Ct.Cl. 586, cert. denied 298 U.S. 682, 56 S.Ct. 952, 80 L.Ed. 1403 (1936). The defense of a setoff can be raised by the government in several factual situations. The differences among them, we think, are material to the ultimate issue we are called to decide. It appears that a setoff c…