WILLIAMS, TRUSTEE IN BANKRUPTCY,

v.

CORDEN CORPORATION ET AL.

Citator

Cited By

• United States v. Howard, 855 F.2d 832 (11th Cir. 1988)
  …ng and unforeseen costs is a longstanding one. See Sam W. Emerson Co. v. Commissioner, 37 T.C. 1063, 1068-69 (1962); Fort Pitt Bridge Works v. Commissioner, 24 B.T.A. 626, 641 (1931), rev’d on other grounds, 92 F. 2d 825 (3d Cir.1937), cert. denied, 303 U.S. 659, 58 S.Ct. 763, 82 L.Ed. 1118 (1938).3 Howard cites, and we have found, no authority to the contrary. In fact, Ho [*837] ward does not precisely identify the nature of the asserted dispute or uncertainty in the law. Hence, we conclude that the distr…
• Insular Sugar Ref. Corp. v. Commissioner of Internal Revenue, 150 F.2d 8 (2d Cir. 1945)
  …lidity of the processing tax but because it was required to accomplish a drawback provided by Congress under the Agricultural Adjustment Act to encourage and sustain foreign commerce. Cudahy Bros. v. LaBudde, 7 Cir., 92 F. 2d 937, certiorari denied, 303 U.S. 659, 58 S.Ct. 763, 82 L.Ed. 1118. My conclusion seems to me to be wholly consistent with the applicable Revenue Act and the Agricultural Adjustment Act. Yet it gives effect to the clear Congressional intent, just referred to, to save our foreign trade…