RALPH W. CREWS
v.
COMMISSIONER OF INTERNAL REVENUE; ROBERT E. CREWS V. COMMISSIONER OF INTERNAL REVENUE; TRESNER V. COMMISSIONER OF INTERNAL REVENUE; CHARLES CREWS V. COMMISSIONER OF INTERNAL REVENUE; EVERETT J. CREWS V. COMMISSIONER OF INTERNAL REVENUE; AND WILLIS V. COMMISSIONER OF INTERNAL REVENUE

U.S. | 1941-10-20
Nos. 548; No. 549; No. 550; No. 551; No. 552; No. 553
Mr. Justice Jackson took no part in the consideration and decision of this application.
314 U.S. 664 Supreme Court of the United States (1941) Positive Treatment
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  • …at the Board, after the elapse of four years, might, on stipulation of the parties, set aside a decision entered by it on a stipulation based on a mutual mistake of law. Cf. Crews v. Commissioner of Internal Revenue, 120 F. 2d 749, certiorari denied 314 U.S. 664, 62 S.Ct. 126, 127, 86 L.Ed. 532, in which the Court of Appeals for the Tenth Circuit, passing upon the provisions of Section 1140 (c) (2) of the Internal Revenue Code, 26 U.S.C.A. Int.Rev.Code § 1140(c) (2), held that after the expiration of more t…

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