ROBINSON, EXECUTRIX,

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By

• Rena Kardulas v. Fla. Mach. Prods. Co., 438 F.2d 1118 (5th Cir. 1971)
  …L.Ed.2d 40; Syracuse v. H. Daust Manufacturing Co., 8 Cir. 1960, 280 F. 2d 377, 379; Pleatmaster, Inc. v. J. L. Golding Manufacturing Co., 7 Cir. 1957, 240 F. 2d 894, 898; Oliver Machinery Co. v. Gellman, 6 Cir. 1939, 104 F. 2d 11, 13, cert. denied, 308 U.S. 567, 60 S.Ct. 80, 84 L.Ed. 476. See generally 1 A. Deller, Deller’s Walker on Patents §§ 46, 50 (2d ed. 1964) 4 The date of invention cannot be carried back to that of the earliest mental conception. There must be a disclosure sufficient to enable one…
• In re Inland GAS Corp. v. Williamson, 309 F.2d 176 (6th Cir. 1962)
  …t of estoppel appellant relies upon the general principles of equitable estoppel as explained in First Federal Trust Co. v. First Nat. Bank, 297 F. 353, C.A.9th, and Robinson v. Commissioner of Internal Revenue, 100 F. 2d 847, C.A.6th, cert. denied, 308 U.S. 567, 60 S.Ct. 81, 84 L.Ed. 476. Although these principles are well recognized in many transactions between parties involved in litigation, they are not applicable to the Commission or the Court in the present case. The doctrine of • equitable estoppel i…