COMMISSIONER OF INTERNAL REVENUE

v.

WODEHOUSE

Citator

Cited By

• Kimball Laundry Co. v. United States, 338 U.S. 1 (U.S. 1949)
  …for the Eighth Circuit, assigning numerous errors in the admission and exclusion of testimony and in the instructions to the jury. The Court of Appeals affirmed the District Court, 166 F. 2d 856, and we granted the Laundry’s petition for certiorari, 335 U. S. 807, because it raised novel and serious questions in determining what is “just compensation” under the Fifth Amendment. These questions are not resolved by the familiar formulas available for the conventional situations which gave occasion for their a…
• Chicago v. Acme Fast Freight, Inc., 336 U.S. 465 (U.S. 1949)
  …s for the Second Circuit reversed, holding that for the purposes of § 1013 alone forwarders are to be considered carriers and as such are entitled to the right-over given by § 20 (12). 166 F. 2d 778. We granted the petition for a writ of certiorari, 335 U. S. 807, to resolve this important question under Part IV of the Interstate Commerce Act. First. The railroads contend that Part IV of the Act was not intended to change the shipper-carrier relationship that had for many years existed between forwarder and…
• Commissioner of Internal Revenue v. Phipps, 336 U.S. 410 (U.S. 1949)
  …and profits of the subsidiary that had a surplus, were erased by the aggregate deficits of the other four subsidiaries.4 8 T. C. 190. The Court of Appeals affirmed by a divided court, 167 F. 2d 117. We brought the case here on a writ of certiorari, 335 U. S. 807, because of its importance in the administration of the revenue laws, and because of an alleged conflict of the decision below with that of the Court of Appeals for the Ninth Circuit in Cranson v. United States, 146 F. 2d 871. Commissioner v. Sanso…