TEXAS ET AL.

v.

MISSION INDEPENDENT SCHOOL DISTRICT

Citator

Cited By

• Hi Holdridge v. United States, 282 F.2d 302 (8th Cir. 1960)
  …es not necessarily preclude criminal liability. Reynolds v. United States, 98 U.S. 145, 25 L.Ed. 244; Gilbert v. State of Minnesota, 254 U.S. 325, 41 S.Ct. 125, 65 L.Ed. 287; City of Manchester v. Leiby, 1 Cir., 117 F. 2d 661, 666, certiorari denied 313 U.S. 562, 61 S.Ct. 838, 85 L.Ed. 1522. The 4th Circuit has aptly said, in Baxley v. United States, 134 F. 2d 937, 938: “One with innocent motives, who honestly believes a law is unconstitutional and, therefore, not obligatory, may well counsel that the law…
• Douglas v. City OF Jeannette, 130 F.2d 652 (3d Cir. 1942)
  …ted by the decision of the Circuit Court of Appeals for the Tenth Circuit in Oney v. Oklahoma City, 1941, 120 F. 2d 861, and of the Circuit Court of Appeals for the First Circuit in City of Manchester v. Leiby, 1940, 117 F. 2d 661, certiorari denied 313 U.S. 562, 61 S.Ct. 838, 85 L.Ed. 1522. We are thus brought to the merits of the case. In view of the fundamental importance of the question involved we think it not improper to say that Judge Biggs and the writer of this opinion in harmony with the views ex…

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• Clodfelter v. Commissioner OF Internal Revenue, 426 F.2d 1391 (9th Cir. 1970)
  …hould be regarded in its entirety. In Commissioner of Internal Revenue v. Baertschi, 412 F. 2d 494 (6th Cir. 1969), the court quoted with approval from Commissioner of Internal Revenue v. Segall, 114 F. 2d 706, 709-710 (6th Cir. 1940), cert. denied, 313 U.S. 562, 61 S.Ct. 838, 85 L.Ed. 1522 (1941), as follows: “ ‘There are no hard and fast rules of thumb that can be used in determining, for taxation purposes, when a sale was consummated, and no single factor is controlling; the transaction must be viewed a…