COYLE

v.

CALIFORNIA ET AL.

Citator

Cited By

• Nat'l Ass'n of Greeting Card Publishers v. The United States Postal Serv., 569 F.2d 570 (D.C. Cir. 1976)
  …color of title is an officer de facto, and his acts as such officer are valid so far as the public or third parties who have an interest in them are concerned. United States ex rel. Doss v. Lindsley, 148 F. 2d 22, 23 (7th Cir. 1945), cert. denied, 324 U.S. 863, 65 S.Ct. 866, 89 L.Ed. 1419 (1945); see United States v. Krueger, 319 F.Supp. 225, 226-27 (N.D.ILL.1970). In short, the remedy for improper composition is not invalidation of the Commission’s action through indirect challenge, but rather removal of…
• Associated Tel. & Tel. Co. v. United States, 306 F.2d 824 (2d Cir. 1962)
  …erated types of income under § 862. Cf. Helvering v. Suffolk Co., 104 F. 2d 505 (4 Cir. 1939). [*830] The taxpayer calls our attention to the Fourth Circuit decision of Hay v. Commissioner, 145 F. 2d 1001, 160 A.L.R. 548 (4 Cir. 1944), cert. denied, 324 U.S. 863, 65 S.Ct. 868, 89 L.Ed. 1419 (1945). The taxpayer in that case, the sole shareholder of a California corporation, transferred all of his stock in the corporation to a newly created foreign personal holding company. Then he had the holding company…