RYAN, EXECUTRIX,

v.

ALEXANDER, FORMERLY COLLECTOR OF INTERNAL REVENUE

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…
• 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…
• Brown v. Lethert, 360 F.2d 560 (8th Cir. 1966)
  …d.2d 102; Pfeffer v. Commissioner, 272 F. 2d 383 (2 Cir. 1959); Dolezilek v. Commissioner, 94 U.S.App.D.C. 97, 212 F. 2d 458 (1954); Commissioner v. Rosenheim, 132 F. 2d 677 (3 Cir. 1942); Ryan v. Alexander, 118 F. 2d 744 (10 Cir. 1941), cert. den., 314 U.S. 622, 62 S.Ct. 72, 86 L.Ed. 500. See, Anno. 24 ALR 2d 800. Thus, in Luhring, the court stated: “The statute, however, does not require service of actual notice upon the taxpayer but merely the mailing of the notice to him by certified or registered mai…