HUMMEL, TRUSTEE IN BANKRUPTCY,

v.

CARDWELL ET AL.

Citator

Cited By

• The Lesavoy Found. v. Commissioner OF Internal Revenue, 238 F.2d 589 (3d Cir. 1956)
  …onal purposes.” . An analogy is suggested by Better Business Bureau of Washington v. United States, 1945, 326 U.S. 279, 66 S.Ct. 112, 90 L.Ed. 67, and United States v. La Societe Francaise, etc., 9 Cir., 1945, 152 F. 2d 243, certiorari denied 1946, 327 U.S. 793, 66 S.Ct. 820, 90 L.Ed. 1020. . Int.Rev.Code of 1939, § 101(12) (next to last par.), 26 U.S.C.A., § 101(12), added by 64 Stat. 953 (1950) (now Int.Rev. Code of 1954, § 502). . The general problem of when a general regulation may be revoked retroac…

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• The Shamrock OIL & GAS Corp. v. Commissioner OF Internal Revenue, 346 F.2d 377 (5th Cir. 1965)
  …med. On Motion for Leave to File Brief Amicus Curiae and . Murphy Oil Corp. v. United States, 337 F. 2d 677 (8th Cir. 1964), cert. denied 85 S.Ct. 1332, April 26, 1965; Canadian River Gas Co. v. Higgins, 151 F. 2d 954 (2nd Cir. 1945), cert. denied 327 U.S. 793. 66 S.Ct. 818. 90 L.Ed. 1019; Sun-ray Oil Co. v. Commr., 147 F. 2d 962 (10th Cir. 1945), cert. denied 325 U.S. 861, 65 S.Ct. 1201, 89 L.Ed. 1982; Quintana Petroleum Co. v. Commr., 143 F. 2d 588 (5th Cir. 1944). . See for example, Hughes, Tax Conseq…