HALL ET AL.

v.

SCARLETT ET AL.

Citator

Cited By

• Commissioner of Internal Revenue v. Groetzinger, 480 U.S. 23 (U.S. 1987)
  …kes an opposing gambler to make a bet.” Boyle, What is a Trade or Business?, 39 Tax Lawyer 737, 763 (1986). Levin v. United States, 220 Ct. Cl. 197, 205, 597 F. 2d 760, 765 (1979); Commissioner v. Nubar, 185 F. 2d 584, 588 (CA4 1950), cert. denied, 341 U. S. 925 (1951); Fuld v. Commissioner, 139 F. 2d 465, 468-469 (CA2 1943). See also Moller v. United States, 721 F. 2d 810 (CA Fed. 1983), cert. denied, 467 U. S. 1251 (1984); Purvis v. Commissioner, 530 F. 2d 1332, 1334 (CA9 1976). Each of the three eases i…
• United States v. TEN Thousand Dollars ($10, 860 F.2d 1511 (9th Cir. 1988)
  …to address the Tucker Act argument. As to the barrier erected by Article I of the Constitution, it is not applicable where what is at issue is cash impressed with a constructive trust. Emery v. United States, 186 F. 2d 900 (9th Cir.), cert. denied, 341 U.S. 925, 71 S.Ct. 796, 95 L.Ed. 1357 (1951). If, for example, an agent of the United States had scooped up the cash in dispute and, without waiting for a judicial order, had run to the nearest outpost of the Treasury and deposited the money in the name of t…
• United States v. Fortier, 342 U.S. 160 (U.S. 1951)
  …ution of allegedly excessive prices charged by respondents in the sale of two houses. The District Court entered judgment for respondents, 89 F. Supp.708, and the Court of Appeals for the First Circuit affirmed, 185 F. 2d 608. We granted certiorari, 341 U. S. 925. [*161] Maximum sales prices for the two houses had been stipulated by respondents in securing the permission to build required under Priorities Regulation 33.2 Statutory authority for that regulation had been repealed before the sale of respondents…