COMMISSIONER OF INTERNAL REVENUE

v.

VISINTAINER

Citator

Cited By

• Sacher v. United States, 343 U.S. 1 (U.S. 1952)
  …t in the consideration or decision of this case. Dennis v. United States, 341 U. S. 494. United States v. Sacher, 182 F. 2d 416. Id., at 423. Id., at 454. Id., at 463. United States v. Dennis, 183 F. 2d 201, 225. Id., at 226. 341 U. S. 952. 342 U. S. 858. 182 F. 2d at 430-453. 18 U. S. C. § 401, "Power of court,” provides: “A court of the United States shall have power to punish by fine or imprisonment, at its discretion, such contempt of its authority, and none other, as— “(1) Misbehavior of an…

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• Bruner v. United States, 343 U.S. 112 (U.S. 1952)
  …er a suit brought by another civilian fire fighter appointed by the War Department on the ground that he was only an “employee” and not an “officer of the United States.” We granted certiorari in the case at bar to resolve the conflict of decisions. 342 U. S. 858. After certiorari had been granted in this case, the Act of October 31, 1951, Pub. L. No. 248, became effective. Section 50 (b) of that Act amended the applicable clause of the Judicial Code “by inserting, immediately after 'officers’ in such claus…
• United States v. Raleigh H. Lawhon, 499 F.2d 352 (5th Cir. 1974)
  …parent was held not taxable on income derived from the management and sale of property owned by his children, see, e. g., Alexander v. Commissioner, 5 Cir. 1951, 190 F. 2d 753; Visintainer v. Commissioner, 10 Cir. 1951, 187 F. 2d 519, cert. denied, 342 U.S. 858, 72 S.Ct. 85, 96 L.Ed. 646. The Government does not challenge the principles established by these decisions, but does dispute .their [*356] applicability to the case now before us. The Government argues that the district court properly charged the j…