BERRY, ADMINISTRATRIX,

v.

FRANKLIN PLATE GLASS CORP.

Citator

Cited By (16 total)

• Daine v. Commissioner of Internal Revenue, 168 F.2d 449 (2d Cir. 1948)
  …be held prejudicial to the federal revenue. Hence it is clear that the retroactive judgments of state courts do not determine the rights of the Federal Government under its 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. 9…
• Julian v. United States, 236 F.2d 155 (6th Cir. 1956)
  …willful failure to report to the local draft board involves the element of criminal intent, which must be proved beyond a reasonable doubt in a prosecution for violating this statute. United States v. Weiss, 2 Cir., 162 F. 2d 447, certiorari denied 332 U.S. 767, 68 S.Ct. 76, 92 L.Ed. 352. Taken together with the other stipulations of fact the practical effect of the attorney’s admissions was, as the court stated, to plead his client guilty. At common law it was required that a defendant in a felony case…
• Corn Prods. Ref. Co. v. Commissioner OF Internal Revenue, 215 F.2d 513 (2d Cir. 1954)
  …jurisdiction to review this determination. George Kemp Real Estate, Co. v. Commissioner, 2 Cir., 182 F. 847, certiorari denied 340 U.S. 852, 71 S.Ct. 80, 95 L.Ed. 624; James F. Waters, Inc., v. Commissioner, 9 Cir., 160 F. 2d 596, certiorari denied 332 U.S. 767, 68 S.Ct. 77, 92 L.Ed. 353. Decision affirmed except as to the final point and as to that the petition is dismissed for lack of jurisdiction. . Covington, 42 B.T.A. 601; affirmed 5 Cir., 120 F. 2d 768, certiorari denied 315 U.S. 822, 62 S.Ct. 912,…