CEFARATTI

v.

UNITED STATES

Citator

Cited By (19 total)

• Sachs v. Commissioner OF Internal Revenue, 277 F.2d 879 (8th Cir. 1960)
  …r., 266 F. 2d 698, 711; and Vol. I Mertens Law of Federal Income Taxation § 9.11, § 9.12. . Dawkins v. Commissioner of Internal Revenue, 8 Cir., 238 F. 2d 174, 178; Byers v. Commissioner of Internal Revenue, 8 Cir., 199 F. 2d 273, certiorari denied 345 U.S. 907, 73 S.Ct. 646, 97 L.Ed. 1343; Simon v. Commissioner of Internal Revenue, 8 Cir., 248 F. 2d 869; Helvering v. Gordon, 8 Cir., 87 F. 2d 663; Drybrough v. Commissioner of Internal Revenue, 6 Cir., 238 F. 2d 735. . Greenspon v. Commissioner of Internal…

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• Horizons Titanium Corp. v. Norton Co., 290 F.2d 421 (1st Cir. 1961)
  …r the party unsuccessfully seeking the subpoena has any other means of obtaining review. Cf. Swift & Co. Packers v. Compania Colombiana del Caribe, supra; United States v. Cefaratti, 1952, 91 U.S. App.D.C. 297, 202 F. 2d 13, 15-16, certiorari denied 345 U.S. 907, 73 S.Ct. 646, 97 L.Ed. 1343. Here the order of the district court made a final disposition of the only proceedings in its district growing out of a particular controversy, and the only proceeding pending between these particular parties anywhere. I…
• Premium Serv. Corp. v. The Sperry & Hutchinson Co., 511 F.2d 225 (9th Cir. 1975)
  …section 1291. The language in Cohen is susceptible to codification in such a way as to produce a detailed test for finality. See, e. g., the three-prong test constructed by United States v. Cefaratti, 202 F. 2d 13, 16 (D.C.Cir. 1952), cert. denied, 345 U.S. 907, 73 S.Ct. 646, 97 L.Ed. 1343 (1953). Regardless of how its holding is restated, however, the Court in Cohen applied common sense to the statutory language. Congress limited our jurisdiction to review of “final decisions” not in order to deny appea…