PRICE, TRUSTEE, ET AL.

v.

GURNEY ET AL.

Citator

Cited By

• Catlin v. United States, 324 U.S. 229 (U.S. 1945)
  …. From this order and the order entering the “judgment” on the declaration of taking, petitioners appealed. The Circuit Court of Appeals held the orders not final decisions within § 128 and dismissed the appeal. 142 F. 2d 781. We granted certiorari, 323 U. S. 696, in order to resolve conflict upon this question among several Circuit Courts of Appeals.6 We think the judgment was right. Petitioners’ motions raised issues grounded in contentions that the taking was not for a purpose authorized by the War Purpo…
• Rice v. Olson, 324 U.S. 786 (U.S. 1945)
  …Court of Nebraska. That court, without requiring an answer, affirmed the District Court. 144 Neb. 547, 14 N. W. 2d 850. Because important constitutional [*788] rights are involved, we granted certiorari and appointed counsel to represent petitioner. 323 U. S. 696. In affirming, the Nebraska Supreme Court stated that “ ‘It is not necessary that there be a formal waiver; and a waiver will ordinarily be implied where accused appears without counsel and fails to request that counsel be assigned- to him, particu…
• Commissioner of Internal Revenue v. Smith, 324 U.S. 177 (U.S. 1945)
  …hase” or that the stock was issued to him as compensation for services. It concluded that the exercise of the option was a mere purchase of a capital investment which could result in taxable income only upon sale of the stock. We granted certiorari, 323 U. S. 696, on a petition which asserted conflict of the decision below with the decision of the Court of Appeals for the Sixth Circuit in Connolly's Estate v. Commissioner, 135 F. 2d 64. The Tax Court found that for many years, and at all relevant times, res…