LINDSEY ET AL.

v.

WASHINGTON

Citator

Cited By

• Lindsey v. Leavy, 149 F.2d 899 (9th Cir. 1945)
  …to secure a review of this question in the Supreme Court have failed. See Ex parte Lindsey, 303 U.S. 617, 58 S.Ct. 520, 82 L.Ed. 1083; Lindsey v. State, 303 U.S. 654, 58 S.Ct. 761, 82 L.Ed. 1114; Id., 303 U.S. 669, 58 S.Ct. 830, 82 L.Ed. 1135; Id., 304 U.S. 559, 58 S.Ct. 947, 82 L. Ed. 1526; Id., 305 U.S. 637, 59 S.Ct. 108, 83 L.Ed. 409. See also, 194 Wash. 129, 77 P. 2d 596, supra. Failing to secure such a review in the Supreme Court, appellant, in 1940 and again in 1941, sought writs of habeas corpus in…

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• Stewart v. Commissioner OF Internal Revenue, 714 F.2d 977 (9th Cir. 1983)
  …contends, however, that the rationale underlying the condemnation exception has been undercut by decisions rendered after the United States Trust Co. case, e.g., Kings County Development Co. v. Commissioner, 93 F. 2d 33 (9th Cir.1937), cert. denied, 304 U.S. 559, 58 S.Ct. 941, 82 L.Ed. 1527 (1938), and Commissioner v. Meyer, 104 F. 2d 155 (2d Cir.1939). At issue in the Kings County case was the tax status of interest paid by a water storage district pursuant to agreements under which the district purchased…
• Power Equip. Co. v. United States, 748 F.2d 1130 (6th Cir. 1984)
  …. Until 1937 the Commissioner took the position that “obligations” of a governmental entity included only securities and bonds and not ordinary contracts. In Kings County Development Co. v. Commissioner, 93 F. 2d 33, 35 (9th Cir.1937), cert. denied, 304 U.S. 559, 58 S.Ct. 941, 82 L.Ed. 1527 (1938), the Ninth Circuit reversed a holding of the Board of Tax Appeals to that effect. The Ninth Circuit held that “[t]o place an interpretation upon the word ‘obligation’ so as to exclude such ordinary written contrac…