AMERICAN WOOLEN CO.

v.

UNITED STATES

Citator

Cited By

• Farrell v. United States, 321 F.2d 409 (9th Cir. 1963)
  …equired to prove that anyone was defrauded or that any investor sustained loss. Bobbroff v. United States, 202 F. 2d 389 (9th Cir. 1953). Such evidence, however, is not inadmissible. Lonergan v. United States, 95 F. 2d 642, 643 (9th Cir. 1938), C.D. 304 U.S. 581, 58 S.Ct. 1061, 82 L.Ed. 1543. In Linden v. United States, 254 F. 2d 560 (4th Cir. 1958), the Court stated, at page 566: “Proof that the scheme was effective should not be excluded as irrelevant. While it is true that the success of a scheme is not…
• Erickson v. The United States, 309 F.2d 760 (Ct. Cl. 1962)
  …n those aspects of the 1942 tax which were actually raised but also on the issues which could have been presented. American Woolen Co. v. United States, 18 F.Supp. 783, 21 F.Supp. 125, 1021, 85 Ct.Cl. 101, 112, 115, 117, 119 (1937-38), cert. denied, 304 U.S. 581, 58 S.Ct. 1055, 82 L.Ed. 1544 (1938); T. W. Warner Co. v. United States, 15 F.Supp. 160, 83 Ct.Cl. 495, 511-512 (1936); Lehigh Valley Trust Co. v. United States, 34 F.Supp. 839, 841 (E.D.Pa., 1939); Lenny v. Williams, 143 F.Supp. 29, 34 (N.D.Ohio, 1…
• Commissioner of Internal Revenue v. Newport Indus., Inc., 121 F.2d 655 (7th Cir. 1941)
  …Store v. United States, Ct.Cl., 8 F.Supp. 703, 705, certiorari denied 296 U.S. 576, 56 S.Ct. 87, 80 L.Ed. 407; American Woolen Co. v. United States, Ct.Cl., 18 F.Supp. 783; Id., Ct.Cl., 21 F.Supp. 125; Id., 21 F.Supp. 1021, 1023, certiorari denied, 304 U.S. 581, 58 S.Ct. 1055, 82 L.Ed. 1544; Arthur C. Harvey Co. v. United States, Ct.Cl., 23 F.Supp. 444, 449, certiorari denied 305 U.S. 642, 59 S.Ct. 145, 83 L.Ed. 414. Respondent argues not that the Commissioner lacks the power to correct erroneous action,…