ROYER, ADMINISTRATRIX,
v.
GREINER

U.S. | 1944-01-10
No. 124
320 U.S. 816 Supreme Court of the United States (1944) Positive Treatment
Cited by 8 cases

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  • Ark. Valley Indus., Inc. v. Freeman, 415 F.2d 713 (8th Cir. 1969)
    …sioner of Internal Revenue, 235 F. 2d 409, 411 (7th Cir. 1956); Hatfried, Inc. v. Commissioner of Internal Revenue, 162 F. 2d 628, 631 (3rd Cir.1947); Fides, A. G. v. Commissioner of Internal Revenue, 137 F. 2d 731, 734 (4th Cir.1943), cert. denied, 320 U.S. 816, 64 S.Ct. 436, 88 L.Ed. 493 (1944); Girard Inv. Co. v. Commissioner of Internal Revenue, 122 F. 2d 843, 845-846 (3rd Cir.1941), cert. denied, 314 U.S. 699, 62 S.Ct. 479, 86 L.Ed. 559 (1942). It is significant to note that in 1934 Senate Bill 2246 w…
  • …3, 64 S.Ct. 146, (88 L.Ed. 76); General Committee v. Southern Pacific Co., 320 U.S. 338, 64 S.Ct. 142, (88 L.Ed. 85); Brotherhood of Railway & Steamship Clerks v. United Transport Service Employees, 320 U.S. (715), 64 S.Ct. 260, (88 L.Ed. 420); 2d., 320 U.S. 816, 64 S.Ct. 435, (88 L.Ed. 493), or restricted by the Act to voluntary settlement by recourse to the traditional implements of mediation, conciliation and arbitration. General Committee v. M.-K.-T. R. Co., supra, 320 U.S. 332, 337, 64 S.Ct. 150, 152,…
  • …are [*62] reminded by the Government that “A desire for equality among taxpayers is to be attributed to Congress, rather than the reverse.” Colgate-Palmolive-Peet Co. v. United States, 320 U.S. 422, 64 S.Ct. 227, 230, 88 L.Ed. 143, rehearing denied 320 U.S. 816, 64 S.Ct. 433, 88 L.Ed. 493. However, the attributing to Congress a desire for equality will not supply a congressional intent that cannot be made to appear from either the legislation or the legislative history of a controlling statute. “Equitable…

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