SEWELL ET AL.

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By

• Daine v. Commissioner of Internal Revenue, 168 F.2d 449 (2d Cir. 1948)
  …tax laws. Eisenberg v. C. I. R., 3 Cir., 161 F. 2d 506, certiorari denied 332 U.S. 767, 68 S.Ct. 76; Sinopoulo v. Jones, 10 Cir., 154 F. 2d 648; Loggie v. Thomas, 5 Cir., 152 F. 2d 636; Sewell v. C. I. R., 5 Cir., 151 F. 2d 765, certiorari denied 327 U.S. 783, 66 S.Ct. 683, 90 L.Ed. 1010; Sewell v. United States, Ct.Cl., 73 F.Supp. 957. Nor are Freuler v. Helvering, 291 U.S. 35, 54 S.Ct. 308, 78 L.Ed. 634, and Blair v. C. I. R., 300 U.S. 5, 57 S.Ct. 330, 81 L.Ed. 465, at all pertinent. The former turne…
• Saulsbury v. United States, 199 F.2d 578 (5th Cir. 1952)
  …hat it did not foreclose an inquiry into the liability of the trustee for taxes on the income from the same property that was involved in the state court judgment. In Sewell v. Commissioner, 5 Cir., 151 F. 2d 765, at pages 765-766, certiorari denied 327 U.S. 783, 66 S.Ct. 683, 90 L.Ed. 1010, this court held, that a decision of the state court was binding between the parties in the settlement of their legal rights but the income tax consequences thereof were not. It said that estoppel, laches, acceptance of…
• OLD Kent Bank & Tr. Co. v. United States, 362 F.2d 444 (6th Cir. 1966)
  …); Newman v. Commissioner of Internal Revenue, 222 F. 2d 131, 136 (C.A.9); Channing v. Hassett, 200 F. 2d 514, 518-519 (C.A.1); Loggie v. Thomas, 152 F. 2d 636 (C.A.5); Sewell v. Commissioner of Internal Revenue, 151 F. 2d 765 (C.A.5), cert. denied, 327 U.S. 783, 66 S.Ct. 683, 90 L.Ed. 1010, rehearing denied, 329 U.S. 819, 67 S.Ct. 26, 91 L.Ed. 697. Three cases from this Circuit cited and relied upon by the District Court are distinguishable and are not relevant to the issue here presented: Cadden v. Welch…