UNIVERSAL OIL PRODUCTS CO.

v.

CAMPBELL ET AL.

Citator

Cited By (15 total)

• Williams v. United States, 341 U.S. 97 (U.S. 1951)
  …nited States, 325 U. S. 91. The Court of Appeals affirmed. 179 F. 2d 656. The case, which is a companion to No. 26, United States v. Williams, ante, p. 70, and No. 134, United States v. Williams, ante, p. 58, decided this day, is here on certiorari. 340 U. S. 850. We think it clear that petitioner was acting “under color” of law within the meaning of § 20, or at least that the jury could properly so find. We interpreted this phrase of § 20 in United States v. Classic, 313 U. S. 299, 326, “Misuse of power, p…
• C. F. Mueller Co. v. Commissioner of Internal Revenue, 190 F.2d 120 (3d Cir. 1951)
  …ins, 2 Cir., 1945, 147 F. 2d 774; Debs Memorial Radio Fund, Inc. v. Commissioner, 2 Cir., 1945, 148 F. 2d 948; Commissioner v. Orton, 6 Cir., 1949, 173 F. 2d 483; Universal Oil Products Co. v. Campbell, 7 Cir., 1950, 181 F. 2d 451, certiorari denied 340 U.S. 850, 71 S.Ct. 78; Unity School of Christianity v. Commissioner, 1926, 4 B.T.A. 61; Sand Springs Home v. Commissioner, 1927, 6 B.T.A. 198; see Estate of Simpson v. Commissioner, 1943, 2 T.C. 963, 966. These cases hold, along with others, that the exclusi…
• The Lesavoy Found. v. Commissioner OF Internal Revenue, 238 F.2d 589 (3d Cir. 1956)
  …r., 1951, 190 F. 2d 120; United States v. Community Services, Inc., 4 Cir., 1951, 189 F. 2d 421, certiorari denied 1952, 342 U.S. 932, 72 S.Ct. 375, 96 L.Ed. 694; Universal Oil Products Co. v. Campbell, 7 Cir., 181 F. 2d 451, certiorari denied 1950, 340 U.S. 850, 71 S.Ct. 78, 95 L.Ed. 623; but cf. Better Business Bureau of Washington, D. C., Inc. v. United States, 1945, 326 U.S. 279, 66 S.Ct. 112, 90 L.Ed. 67. The statutory section on retro-activity is found in section 3791(b) of the 1939 Code, 26 U.S.C.A.…