NEWMAN

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By (15 total)

• Nat'l Labor Relations Bd. v. Gen. Stencils, Inc., 438 F.2d 894 (2d Cir. 1971)
  …litany” is to the employer in a close case. . See the well-known statement by Judge Frank, surely no foe of the administrative agencies, dissenting in Old Colony Bondholders v. New York, N.H. & H.R.R., 161 F. 2d 413, 449-452 (2 Cir.), cert. denied, 331 U.S. 859, 67 S.Ct. 1755, 91 L.Ed. 1866 (1947).…
• McGLASSON v. The United States, 397 F.2d 303 (Ct. Cl. 1968)
  …doctrine would then be this: “When the * * * [CSC] has ceremonially woosh-wooshed, judicial scrutiny is barred.” * * * Old Colony Bondholders v. N. Y., N. H. & H. R. Co., 161 F. 2d 413, 450 (2d Cir.1947) (Frank, J. dissenting opinion), cert, denied, 331 U.S. 859, 67 S.Ct. 1755, 91 L.Ed. 1866. In my opinion, the decision of the CSC that plaintiff was totally disabled from performing the duties of her position was arbitrary and capricious and was not supported by substantial evidence and was an unconscionabl…
• Alinco Life Ins. Co. v. The United States, 373 F.2d 336 (Ct. Cl. 1967)
  …blic duty to pay more than the law demands: taxes are enforced exactions, not voluntary contributions. To demand more in the name of morals is mere cant. [Commissioner v. Newman, 159 F. 2d 848, 850 (2d Cir., 1947) (dissenting opinion), cert, denied, 331 U.S. 859, 67 S. Ct. 1755, 91 L.Ed. 1866.] Alineo asks only that it be taxed like other life insurance companies. In my judgment, it is entitled to be so taxed provided only it can meet the technical statutory requirements set forth in section 801 of the Cod…