COMMISSIONER OF INTERNAL REVENUE

v.

WODEHOUSE

Citator

Cited By (12 total)

• Diamond Roofing Co., Inc. v. Occupational Safety & Health Review Comm'n & W. J. Usery, 528 F.2d 645 (5th Cir. 1976)
  …a). A regulation should be construed to give effect to the natural and plain meaning of its words. Johnson v. Udall, C.D.Cal., 1968, 292 F.Supp. 738, 750. See Commissioner v. Wodehouse, 1949, 337 U.S. 369, 69 S.Ct. 1120, 93 L. Ed. 1419, reh. denied, 338 U.S. 840, 70 S.Ct. 31, 94 L.Ed 514 (tax regulation); M. Kraus & Bros., Inc. v. United States, 1946, 327 U.S. 614, 66 S.Ct. 705, 90 L.Ed. 894 (criminal prosecution for violation of maximum price regulation). If a violation of a regulation subjects private pa…
• Westinghouse Elec. Corp. & its subsidiary v. Schlesinger, 542 F.2d 1190 (4th Cir. 1976)
  …anted under Exemption 4 of the FOIA — represents an exception to the application of the plea of sovereign immunity. This was made clear in Larson v. Domestic & Foreign Corp. (1949), 337 U.S. 682, 689, 69 S.Ct. 1457, 1461, 93 L.Ed. 1628, reh. denied, 338 U.S. 840, 70 S.Ct. 31, 94 L.Ed. 514 (1949), in which the Court said that, “where the officer’s powers are limited by statute, his actions beyond those limitations are considered individual and not sovereign actions. * * * His actions are ultra vires his auth…
• Jarecki v. Whetstone, 192 F.2d 121 (7th Cir. 1951)
  …er 15, 1948, the district court dismissed her suit for refund, Whetstone v. United States, D.C., 82 F.Supp. 478, affirmed by this court without opinion on April 28, 1949, certiorari denied 337 U.S. 941, 69 S.Ct. 1519, 93 L.Ed. 1746, rehearing denied 338 U.S. 840, 70 S.Ct. 36, 94 L.Ed. 514, and on the same date the district court denied her motion to dismiss the Collector’s petition in the instant case. Jarecki v. Whetstone, D.C., 82 F.Supp. 367. Thereafter, on December 2, 1948, defendant filed an answer her…