UNION PACIFIC RAILROAD CO.

v.

THATCHER

Citator

Cited By

• United States v. Witte, 306 F.2d 81 (5th Cir. 1962)
  …48, 97 L.Ed. 1232, as well as in Choate v. Commissioner, 1945, 324 U.S. 1, 65 S.Ct. 469, 89 L.Ed. 653, which resolved the conflict between the 10th Circuit and this Court’s decision in Hogan v. Commissioner, 5 Cir., 1944, 141 F. 2d 92, cert. denied, 323 U.S. 710, 65 S.Ct. 36, 89 L.Ed. 571. . The bill of sale covering the equipment and the separate mineral (sand and gravel) conveyance each contained a carefully drafted 15-year covenant not to compete. This negatives the idea, implicit in the Government’s ap…
• United States v. White, 311 F.2d 399 (10th Cir. 1962)
  …54, 74 S.Ct. 679, 98 L.Ed. 1099; Gray v. Commissioner, 5 Cir., 183 F. 2d 329; Choate v. Commissioner, 10 Cir., 141 F. 2d 641, reversed on another point 324 U.S. 1, 65 S.Ct. 469, 89 L.Ed. 653; Hogan v. Commissioner, 5 Cir., 141 F. 2d 92, cert. denied 323 U.S. 710, 65 S.Ct. 36, 89 L.Ed. 571; Commissioner of Internal Revenue v. I. A. O’Shaughnessy, Inc., 10 Cir., 124 F. 2d 33. Cf. McLean v. Commissioner, 5 Cir., 120 F. 2d 942, cert. denied 314 U.S. 670, 62 S.Ct. 138, 86 L.Ed. 536; Cullen v. Commissioner, 5 Ci…