DE GUIA ET AL.

v.

UNITED STATES

Citator

Cited By

• Alstate Constr. Co. v. Durkin, 345 U.S. 13 (U.S. 1953)
  …eached by the Tenth Circuit in E. C. Schroeder Co. v. Clifton, 153 F. 2d 385, and the Supreme Court of Pennsylvania in Thomas v. Hempt Bros., 371 Pa. 383, 89 A. 2d 776. To settle this question we granted certiorari in this and the Hempt Bros. case. 344 U. S. 895. Amesite is produced in Pennsylvania for use on Pennsylvania roads. None of it is manufactured with a purpose to ship it across state lines. For this reason, so Alstate contends, amesite is not produced “for commerce.” Obviously, acceptance of this…
• Friedman v. The United States, 310 F.2d 381 (Ct. Cl. 1962)
  …agan v. United States, 101 Ct.Cl. 294; L. E. Myers Co., Inc. v. United States, 64 F.Supp. 148, 105 Ct.Cl. 459; Love v. United States, 104 F.Supp. 102, 122 Ct.Cl. 144, 146; Tan v. United States, 102 F.Supp. 552, 122 Ct.Cl. 662, 664-665, cert. denied, 344 U.S 895, 73 S.Ct. 275, 97 L.Ed. 692; Gray v. United States, 124 Ct.Cl. 313; Sese v. United States, 113 F.Supp. 658, 125 Ct.Cl. 526, 527-531; Mistretta v. United States, 120 F. Supp. 264, 128 Ct.Cl. 41. See also McMahon v. United States, 342 U.S. 25, 72 S.Ct…
• Watson v. Commissioner of Internal Revenue, 345 U.S. 544 (U.S. 1953)
  …950, to permit proceeds from certain sales of unharvested crops to be treated as capital gains.3 We granted certiorari in the instant case to resolve the above-indicated conflict of statutory construction still affecting many sales made before 1951. 344 U. S. 895. The issue before us turns upon the Acts of Congress. In 1951, Congress, for the first time, dealt expressly and specifically with this subject.4 While that action was [*548] prospective only, its terms throw light on the problems of prior years.5…