ESTATE OF COCHRAN ET AL.

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By

• United States v. Morgan, 346 U.S. 502 (U.S. 1954)
  …, without passing upon [*505] the sufficiency of the allegations, directed remand for further proceedings. United States v. Morgan, 202 F. 2d 67. Deeming the decision to conflict with United States v. Kerschman, 201 F. 2d 682, we granted certiorari. 345 U. S. 974. The foregoing summary of steps discloses respondent’s uncertainty in respect to choice of remedy. The papers are labeled as though they sought a common-law writ of error coram nobis but the notice of the motion indicates that an order voiding the…
• Osborn v. United States, 322 F.2d 835 (5th Cir. 1963)
  …bar recovery. See United States v. Keegan, supra 71 F.Supp. at 638. That it was not meant to require that the acts be charged in conjunction with an actual offense is shown by Sinclair v. United States, 109 F.Supp. 529, 124 Ct.Cl. 182, cert. denied, 345 U.S. 974, 73 S.Ct. 1123, 97 L.Ed. 1390, (1953). There the Court of Claims found that the Supreme Court had reversed the claimant’s conviction, making the necessary inference that his acts constituted no offense against the United States. But the court refu…