HOWELL

v.

RAGEN, WARDEN

Citator

Cited By (33 total)

• Sachs v. Commissioner OF Internal Revenue, 277 F.2d 879 (8th Cir. 1960)
  …support it, the reviewing court on the entire evidence is left with the definite and firm conviction that a mistake has been committed.” United States v. United States Gypsum Co., 333 U.S. 364, 395, 68 S.Ct. 525, 542, 92 L.Ed. 746, rehearing denied 333 U.S. 869, 68 S.Ct. 788, 92 L.Ed. 1147. See also Kemper v. Commissioner of Internal Revenue, 8 Cir., 269 F. 2d 184, 185, 186; Marcella v. Commissioner of Internal Revenue, 8 Cir., 222 F. 2d 878, 881; Klamath Medical Service Bureau v. Commissioner of Internal…
• Lengsfield v. Commissioner OF Internal Revenue, 241 F.2d 508 (5th Cir. 1957)
  …certiorari denied 323 U.S. 783, 65 S.Ct. 272, 89 L.Ed. 625; Limericks, Inc., v. Commissioner, supra; Thomas v. Commissioner, 5 Cir., 135 F. 2d 378; United States v. United States Gypsum Co., 333 U.S. 364, 68 S.Ct. 525, 92 L.Ed. 746, rehearing denied 333 U.S. 869, 68 S.Ct. 788, 92 L.Ed. 1147. Here, the Tax Court, recognizing that the “pattern of family solidarity” which was evident throughout the years lent “considerable force” to taxpayers’ characterization of the payments as between the stockholders who d…
• ARC Realty Co. v. Commissioner OF Internal Revenue, 295 F.2d 98 (8th Cir. 1961)
  …support it, the reviewing court on the entire evidence is left with the definite and firm conviction that a mistake has been committed.’ United States v. United States Gypsum Co., 333 U.S. 364, 395, 68 S.Ct. 525, 542, 92 L.Ed. 746, rehearing denied 333 U.S. 869, 68 S.Ct. 788, 92 L.Ed. 1147.” Sachs v. Commissioner of Internal Revenue, 8 Cir., 277 F. 2d 879, 881, and cases cited. The main thrust of petitioners’ argument is: a) that the interim certificates were deposited in escrow and so held for a period o…