PELLEY

v.

COLPOYS, U. S. MARSHAL

Citator

Cited By

• Metcalf v. United States, 195 F.2d 213 (6th Cir. 1952)
  …ted States, 5 Cir., 86 F. 2d 911. The evidence on which the motion is based is not such as would probably produce a different result. Baird v. United States, 6 Cir., 279 F. 509, 512; Wagner v. United States, 9 Cir., 118 F. 2d 801, certiorari denied 314 U.S. 622, 713, 62 S.Ct. 75, 86 L.Ed. 500; Evans v. United States, supra; Heald v. United States, 10 Cir., 175 F. 2d 878, 883. The motion of appellants Metcalf and Mullins to remand the case to the District •Court is overruled, and the judgments are affirmed…
• S. Pac. Co. v. Van Hoosear, 72 F.2d 903 (9th Cir. 1934)
  …of the transportation, and the occasion or purpose of the interruption during which the tax is sought to be levied.” The sufficiency of an interruption for the purpose of sale to break the continuity has been clearly demonstrated. Brown v. Houston, 314 U. S. 622, 5 S. Ct. 1091, 29 L. Ed. 257 (1885); General Oil Co. v. Crain, 209 U. S. 211, 28 S. Ct. 475, 482, 52 L. Ed. 754 (1908). Cf. Carson Petroleum Co. v. Vial, 279 U. S. 95, 49 S. Ct. 292, 73 L. Ed. 626 (1929); Western Oil Ref. Co. v. Lipscomb, 244 U.…
• United States v. Thompson, 279 F.2d 165 (10th Cir. 1960)
  …by equitable principles. Stone v. White, [*167] 301 U.S. 532, 57 S.Ct. 851, 81 L.Ed. 1265; Duffin v. Lucas, 6 Cir., 55 F. 2d 786, certiorari denied 287 U.S. 611, 53 S.Ct. 14, 77 L.Ed. 531; Ryan v. Alexander, 10 Cir., 118 F. 2d 744, certiorari denied 314 U.S. 622, 62 S.Ct. 72, 86 L.Ed. 500; Perry v. Allen, 5 Cir., 239 F. 2d 107. From this, the United States argues, the taxpayer is not entitled to recover the fraud penalty which he has paid until he establishes that in equity and good conscience he is entitle…