VANDERBILT, BY GILCHRIST, GENERAL GUARDIAN,

v.

HELVERING, COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By

• Petition of Goulandris, 140 F.2d 780 (2d Cir. 1944)
  …o change the old rule and require the shipowner to act promptly in asserting the right to limit his liability. That this was the legislative purpose has been generally recognized. The Fred Smartley, Jr., 4 Cir., 108 F. 2d 603, 607, certiorari denied 309 U.S. 683, 60 S.Ct. 724, 84 L.Ed. 1027; The Grasselli Chemical Co. No. 4, D.C.S.D.N.Y., 20 F.Supp. 394, 395; The Bright, D.C.Md., 38 F.Supp. 574, 577, affirmed 4 Cir., 124 F. 2d 45; Benedict, Admiralty 6th ed. § 483. In the case at bar the petition was filed…
• N.Y. & Cuba Mail S. S. Co. v. Cont'l Ins. Co. of City of N.Y., 117 F.2d 404 (2d Cir. 1941)
  …lane L. Rev. 119. For argument that this legislation applied to pending claims and acts, see Walburg, 4 U. of Newark L. Rev. 166; but compare The Fred Smartley, Jr., 4 Cir., 108 F. 2d 603, certiorari denied, Loveland, Inc. v. Pennsylvania Sugar Co., 309 U.S. 683, 60 S.Ct. 724, 84 L.Ed. 1027; The Pocahontas, D.C.N.J., 20 F.Supp. 1004. Hubbs, J., dissented on the ground that the Heller case should have been followed. Compare also In re Rechtschaffen’s Estate, 278 N.Y. 336, 340, 16 N.E. 2d 357 (conviction as…
• Lindner Packing & Provision Co. v. Commissioner of Internal Revenue, 118 F.2d 656 (10th Cir. 1941)
  …; was not required to pay the tax; indeed, the government refused to accept the tax from petitioner. F. & F. Laboratories v. Commissioner, 7 Cir., 104 F. 2d 563, and Oswald Jaeger Baking Co. v. Commissioner, 7 Cir., 108 F. 2d 375, certiorari denied, 309 U.S. 683, 60 S.Ct. 723, 84 L.Ed. 1027. “The thing of controlling importance is that no processing tax was paid by the petitioner to the Government or collected by the Government from the petitioner and that by the terms of the Act in question, no claim for…