UNITED STATES EX REL. FALBO

v.

KENNEDY, SUPERINTENDENT, ET AL.

Citator

Cited By

• Dudley v. Commissioner OF Internal Revenue, 258 F.2d 182 (3d Cir. 1958)
  …ns and rates of the Revenue Act of 1916, and for the United States, on the other hand, governed by the 1938 Act, were in effect. Lawrence v. Wardell, 9 Cir., 1921, 273 F. 405; Robinette v. Commissioner, 6 Cir., 1943, 139 F. 2d 285, certiorari denied 322 U.S. 745, 64 S.Ct. 1155, 88 L.Ed. 1577; Helvering v. Campbell, 4 Cir., 1944, 139 F. 2d 865. Just as here, Congress was there acting as a local legislature for the territory. Lawrence v. Warden, 9 Cir., 1921, 273 F. 405, 408-409. By section 5 of the Revenue A…
• Voss v. Wiseman, 234 F.2d 237 (10th Cir. 1956)
  …by law) imposed upon the taxpayer by this chapter.” . The District Court, in holding that the transferee was liable for interest from the date the assets were received, relied upon Robinette v. Commissioner, 6 Cir., 139 F. 2d 285, certiorari denied 322 U.S. 745, 64 S.Ct. 1155, 88 L.Ed. 1577; Bu-zard v. Helvering, 64 App.D.C. 268, 77 F. 2d 391; and Commissioner of Internal Revenue v. Breyer, 3 Cir., 151 F. 2d 267. In the Robinette case, the transferee received assets of greater value than the taxes owed by…
• BOS Lines, Inc. v. Commissioner OF Internal Revenue, 354 F.2d 830 (8th Cir. 1965)
  …, 82 S.Ct. 596, 7 L.Ed.2d 523; Estate of Stein v. C. I. R., 37 T.C. 945, 959-962 (1962); Voss v. Wiseman, 234 F. 2d 237 (10 Cir. 1956); Patterson v. Sims, 281 F. 2d 577 (5 Cir. 1960); Robinette v. C. I. R., 139 F. 2d 285 (6 Cir. 1943), cert. denied, 322 U.S. 745, 64 S.Ct. 1155, 88 L.Ed. 1577; 9 Mertens, Law of Federal Income Taxation, § 53.38. The decision of the Tax Court is, in all respects, affirmed. . Section 311(b) pertaining to the period of limitation, provides for exceptions pertinent to this case…