SINCLAIR

v.

UNITED STATES

Citator

Cited By

• Powell v. United States Cartridge Co., 339 U.S. 497 (U.S. 1950)
  …ondent had not been engaged “in the production of goods for commerce” within the meaning of that Act. The Court of Appeals for the Eighth Circuit affirmed, 174 F. 2d 730, on authority of its decision in the Powell case, supra. We granted certiorari. 337 U. S. 955. No. 58 (The Creel Case). This case, from the Fifth Circuit, presents substantially the same issue as do the Powell and Aaron cases. The issue arises on a summary judgment in favor of the respondent, rendered by the United States District Court fo…
• United States ex rel. Eichenlaub v. Shaughnessy, 338 U.S. 521 (U.S. 1950)
  …on the authority of this case, but called attention to the added impression which had been made upon it by the argument in favor of Willumeit on the point above stated, we vacated our denial of certiorari in this case and granted certiorari in both. 337 U. S. 955. No. 82 — The Willumeit Case. In 1905, Otto A. Willumeit, the relator, was born in Lorraine, which at that time was a part of Germany, [*525] but at the time of his arrest for deportation had become a part of France. He entered the United States f…

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• Manning v. Seeley Tube & BOX Co., 338 U.S. 561 (U.S. 1950)
  …of the tax deficiency, must also have wiped out the interest which had been assessed on that deficiency. 172 F. 2d 77 (1948). Because of the frequency of the use of the carry-back provision of the [*565] Internal Revenue Code, we granted certiorari. 337 U. S. 955 (1949). The general statutory scheme which presents the problem is as follows: As of a certain date the taxpayer has a duty to file a return for the previous fiscal year and pay the amount of the tax actually due for that year.6 If this return is e…