BAKER

v.

UNITED STATES

Citator

Cited By (14 total)

• United States v. Donruss Co., 393 U.S. 297 (U.S. 1969)
  …66). The Second Circuit has rejected “the view that the prevention of the imposition of surtaxes must have been shown to have been the dominant factor behind the accumulations.” Trico Prods. Corp. v. Commissioner, 137 F. 2d 424, 426, cert. denied, 320 U. S. 799 (1943). See also United States v. Duke Laboratories, Inc., 337 F. 2d 280 (1964). The Fifth Circuit has also rejected the position that tax avoidance must be the “primary or dominant” purpose of the accumulation. Barrow Mfg. Co. v. Commissioner,…
• United States v. Silliman, 167 F.2d 607 (3d Cir. 1948)
  …held that words importing an intent that certain action is non-reviewable does not prevent judicial action when the assertion is that the action complained of was induced by fraud. In re Bowen, 3 Cir., 1943, 138 F. 2d 22, 23, certiorari denied 1944, 320 U.S. 799, 64 S.Ct. 430, 88 L.Ed. 482. We there said: “We may concede that by the section Congress clearly intended to provide that no court should review either the Commissioner’s determination of the value of the whole or any part of property subject to a…
• Montgomery Ward & Co., Inc. v. Bowles, 147 F.2d 858 (Emer. Ct. App. 1945)
  …e absence of the highest price line provision. Montgomery Ward v. Bowles, Em. App.,1943, 138 F. 2d 669. See Amendment No. 2, issued November 25, 1943. 8 F.R. 16080. United States Gypsum Co. v. Brown, Em.App.,1943, 137 F. 2d 803, certiorari denied 320 U.S. 799, 64 S.Ct. 427. Cf. Chatios v. Brown, Em.App.,1943, 136 F. 2d 490.…