GUESSEFELDT

v.

MCGRATH, ATTORNEY GENERAL, SUCCESSOR TO THE ALIEN PROPERTY CUSTODIAN, ET AL.

Citator

Cited By

• Kerotest Mfg. Co. v. C-O-Two Fire Equip. Co., 342 U.S. 180 (U.S. 1952)
  …two judges dissented, adhered to the views of the court of three judges. 189 F. 2d 31, 89 U. S. P. Q. 411. Inasmuch as a question of importance to the conduct of multiple litigation in the federal judicial system was involved, we granted certiorari. 342 U. S. 810. The Federal Declaratory Judgments Act,1 facilitating as it does the initiation of litigation by different parties to many-sided transactions, has created complicated problems for coordinate courts.2 Wise judicial .administratioñ, giving regard to…
• Lykes v. United States, 343 U.S. 118 (U.S. 1952)
  …r petitioner. 84 F. Supp. 537.2 The Court of Appeals reversed. 188 F. 2d 964. Because of the important statutory issue involved and petitioner’s claim that this case is distinguishable from Cobb v. Commissioner, 173 F. 2d 711, we granted certiorari. 342 U. S. 810. I. Deductions from an individual’s taxable income are limited to those allowed by § 23.3 Their extent depends upon the legislative policy expressed in the fair and natural meaning of that section.4 [*121] Section 24 adds that in “computing net inc…
• Guessefeldt v. McGrath, 342 U.S. 308 (U.S. 1952)
  …344. The Court of Appeals for the District of Columbia Circuit affirmed. 88 U. S. App. D. C. 383, 191 F. 2d 639. We brought the case here for clarification of the restrictions imposed by and the remedies open under the Trading with the Enemy Act. 342 U. S. 810. Accepting the allegations' as true for the purpose of dealing with the legal issues raised by the motions to dismiss, the situation before-us may be briefly stated. Guessefeldt, a German citizen, lived continuously in [*311] Hawaii from 1896 to 19…