HELVERING, COMMISSIONER OF INTERNAL REVENUE,

v.

SOUTHWEST CONSOLIDATED CORP.

Citator

Cited By

• Md. Cas. Co. v. Hallatt, 295 F.2d 64 (5th Cir. 1961)
  …dent of a Florida court it is appropriate that we be guided by the period decisions of this Court as in effect, another court of the State. Cf. MacGregor v. State Mutual Life Assurance Co., 315 U. S. 280, 62 S.Ct. 607, 86 L.Ed. 846, rehearing denied 315 U.S. 829, 62 S.Ct. 903, 86 L.Ed. 1224. Pertinent to and, we think, decisive of the question under consideration are the two Rexford cases, Royal Indemnity Co. v. Rexford, 5 Cir., 1952, 197 F. 2d 83, and Rexford v. Royal Indemnity Co., 5 Cir., 1954, 215 F. 2d…
• Davis v. Bankhead Hotel, Inc., 212 F.2d 697 (5th Cir. 1954)
  …5 U.S. 189, 62 S.Ct. 537. See also Palm Springs Corp. v. Commissioner, 315 U.S. 185, 62 S.Ct. 544; Commissioner v. Southwest Consol. Corp., 5 Cir., 119 F. 2d 561, reversed on other grounds, 315 U.S. 194, 62 S.Ct. 546, 86 L.Ed. 789, rehearing denied, 315 U.S. 829, 62 S.Ct. 802, 86 L.Ed. 1223; 316 U.S. 710, 62 S.Ct. 1266, 86 L.Ed. 1776; Adwood Corp. v. Commissioner, 6 Cir., 200 F. 2d 552, certiorari denied, 346 U.S. 818, 74 S.Ct. 30; Harbor Building Trust v. Commissioner, 16 T.C. 1321. This transaction clear…
• Liddell v. Smith, 345 F.2d 491 (7th Cir. 1965)
  …inois, and by the Federal Courts in this Circuit as identity of parties, of subject matter and of cause of action. De Met’s Inc. v. Insull, 122 F. 2d 755 (7th Cir. 1941); certiorari denied, 315 U.S. 806, 62 S.Ct. 638, 86 L.Ed. 1205, rehearing denied 315 U.S. 829, 62 S.Ct. 904, 86 L.Ed. 1224; Leopold v. City of Chicago, 150 Ill. 568, 37 N.E. 892; People ex rel. Gustus v. Swan, 382 Ill. 184, 46 N.E. 2d 1003. In the present case these essential elements all are present; the same parties have prosecuted or defe…