MAROOSIS

v.

SMYTH, COLLECTOR OF INTERNAL REVENUE

Citator

Cited By (19 total)

• LaCHAPELLE v. Owens-Illinois, Inc., 513 F.2d 286 (5th Cir. 1975)
  …employee may not represent another unless the represented employee has filed a written consent to become a party plaintiff in the court in which the action is brought. E. g., Clougherty v. James Vernon Co., 187 F. 2d 288, 290 (6th Cir.) cert. denied 342 U.S. 814, 72 S.Ct. 28, 96 L.Ed. 616 (1951), Sims v. Parke Davis & Co., 334 F.Supp. 774, 780-81 (E.D.Mich.) aff’d 453 F. 2d 1259 (6th Cir. 1971) cert. denied 405 U.S. 978, 92 S.Ct. 1196, 31 L.Ed.2d 254 (1972). . More correctly, class members may opt out only…
• Friend v. Commissioner of Internal Revenue, 198 F.2d 285 (10th Cir. 1952)
  …disposed of by a taxpayer was held by him for sale to customers in the ordinary course of his trade or business, within the meaning of section 117, is essentially a question of fact. Rubino v. Commissioner, 9 Cir., 186 F. 2d 304, certiorari denied, 342 U.S. 814, 72 S.Ct. 28; King v. Commissioner, 5 Cir., 189 F. 2d 122, certiorari denied, 342 U.S. 829, 72 S.Ct. 54; Mauldin v. Commissioner, supra. It is the function of the Tax Court to weigh evidence, draw inferences, resolve conflicts, and determine facts.…
• Insull v. NEW York, 273 F.2d 166 (7th Cir. 1959)
  …o consequence whatsoever to the creation or existence °t the^ cause of action but are only relevant in computing damages.2 3 *To the same effect was our holding in Winrod v. MacFadden Publications, Inc., 7 Cir., 187 F. 2d 180, 182, certiorari denied 342 U.S. 814, 72 S.Ct. 28, 96 L.Ed. 616. It f0ii0WS that the facts in this record show no tortious act committed within Illinois and hence jurisdiction under § 17 (1) (b) could not attach. Of course, plaintiff would have had a right to sue in the states where t…