JONES

v.

HELVERING, COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By

• Las Vegas Merch. Plumbers Ass'n v. United States, 210 F.2d 732 (9th Cir. 1954)
  …n as testified to by Hansen was -either in furtherance of the conspiracy (if he was a co-conspirator) Clune v. U. S., 1895, 159 U.S. 590, at page 593, 16 S.Ct. 125, 40 L.Ed. 269; U. S. v. Harrison, 3 Cir., 1941, 121 F. 2d 930, 934, certiorari denied 314 U.S. 661, 62 S.Ct. 124, 86 L.Ed. 530, or within the scope of his agency for the defendants and in furtherance of the conspiracy (if he was only their agent). The rule of criminal agency, although not as broad as in civil cases, applies in criminal cases. If…
• In re Rae's Estate. Stiening v. Commissioner of Internal Revenue, 147 F.2d 204 (3d Cir. 1945)
  …half interest in the Westberg patent or the cement guns he manufactured under the patent. Abandonment is an identifiable event and must be shown by an affirmative act of abandonment: Helvering v. Jones, 8 Cir., 120 F. 2d 828, 830; Certiorari denied, 314 U.S. 661, 62 S.Ct. 115, 86 L.Ed. 529. The rule to be applied is well stated in Commissioner of Internal Revenue v. McCarthy, 7 Cir., 129 F. 2d 84, 87, by Circuit Judge Sparks, as follows: “The rule to be deduced from the ‘abandonment’ cases, we think, is th…
• Martin v. Andrews, 238 F.2d 552 (9th Cir. 1956)
  …such declaration shall have the force and effect of a final judgment or decree and shall be reviewable as such.” (Emphasis supplied.) . Murphy v. Graves, 6 Cir., 120 F. 2d 243, certiorari denied sub nom. Murphy d.b.a. La France Toledo Co. v. Brady, 314 U.S. 661, 62 S.Ct. 116, 86 L.Ed. 529; Tomlinson v. Smith, 7 Cir., 128 F. 2d 808; Casale, Inc., v. Pedrick, D.C.S.D.N.Y., 72 F.Supp. 848. . See Red Star Yeast & Products Co. v. La Budde, 7 Cir., 83 F. 2d 394; Wilson v. Wilson, 4 Cir., 141 F. 2d 599; Royce v.…