RUTKIN

v.

UNITED STATES

Citator

Cited By

• Perkins v. Benguet Consol. Mining Co., 342 U.S. 437 (U.S. 1952)
  …as did the Supreme Court of Ohio, 155 Ohio St. 116, 98 N. E. 2d 33. The cases were consolidated and we granted certiorari in order to pass upon the conclusion voiced within the eourt below that federal due process required the result there reached. 342 U. S. 808. We start with the holding of the Supreme Court of Ohio, not contested here, that, under Ohio law, the mining company is to be treated as a foreign corporation.2 Actual notice of the proceeding was given to the corporation [*440] in the instant cas…
• Rutkin v. United States, 343 U.S. 130 (U.S. 1952)
  …Petitioner was found guilty by a jury in the United States District Court for the District of New Jersey, fined $10,000 and sentenced to four years in prison. The Court of Appeals affirmed, one judge dissenting. 189 F. 2d 431. We granted certiorari, 342 U. S. 808, so as to pass upon the alleged conflict between that decision and the decision in Commissioner v. Wilcox, 327 U. S. 404. The facts are unusual but there can be no doubt that, under the instructions given the jury, we must regard its verdict as ref…
• Lilly v. Commissioner of Internal Revenue, 343 U.S. 90 (U.S. 1952)
  …e Commissioner on the ground that the payments to the doctors were contrary to public policy. One judge dissented. 14 T. C. 1066. The resulting tax deficiences totaled $124,107.78. The Court of Appeals affirmed. 188 F. 2d 269. We granted certiorari, 342 U. S. 808, to resolve the disputed question of statutory construction and to pass upon the application [*93] to these facts of the principles announced in Textile Mills Corp. v. Commissioner, 314 U. S. 326, and Commissioner v. Heininger, 320 U. S. 467. The f…