ATLANTIC COAST LINE RAILROAD CO.

v.

PIDD

Citator

Cited By (28 total)

• Carlson v. United States (three cases), 209 F.2d 209 (1st Cir. 1954)
  …od faith. See United States v. Mur-dock, 1933, 290 U.S. 389, 397, 54 S.Ct. 223, 78 L.Ed. 381; Sinclair v. United States, 1929, 279 U.S. 263, 49 S.Ct. 268, 73 L.Ed. 692; United States v. Costello, 2 Cir., 1952, 198 F. 2d 200, certiorari denied, 1952, 344 U.S. 874, 73 S.Ct. 166; Aiuppa v. United States, 6 Cir., 1952, 201 F. 2d 287. Where the witness before a congressional committee erroneously, but in good faith, invokes the privilege against self-incrimination, it has even been held that he has committed the…
• Eli Lilly & Co. v. The United States, 372 F.2d 990 (Ct. Cl. 1967)
  …resulted in a failure to reflect clearly Eli Lilly’s income from manufacturing, and this is enough to warrant an allocation under section 482. It has been so held. Central Cuba Sugar Co. v. Commissioner, 198 F. 2d 214 (2d Cir., 1952), cert. denied, 344 U.S. 874, 73 S.Ct. 167, 97 L.Ed. 677; Dillard-Waltermire, Inc. v. Campbell, 255 F. 2d 433 (5th Cir., 1958). See, also, Plumb and Kapp, Reallocation of Income and Deductions Under Section 482, supra, at p. 813, and Hewitt, Section 482 — Reallocation of Income…
• B. Forman Co., Inc. v. Commissioner OF Internal Revenue, 453 F.2d 1144 (2d Cir. 1972)
  …arbitrary. W. Braun Co. v. C.I.R., 396 F. 2d 264, 266 (2d Cir. 1968). Similar recognition was given to section 45 of the Revenue Act of 1928. Central Cuba Sugar Co. v. Commissioner of Internal Revenue, 198 F. 2d 214, 216 (2d Cir.), cert, denied, 344 U.S. 874, 73 S.Ct. 167, 97 L.Ed. 677 (1952). The courts have also construed this statute liberally in order to achieve the declared purpose of Congress. In Asiatic Petroleum Co. v. Commissioner of Internal Revenue, 79 F. 2d 234 (2d Cir.), cert, denied, 296…