NEW PITTSBURGH COAL CO.

v.

UNITED STATES

Citator

Cited By

• Galvan v. Press, 347 U.S. 522 (U.S. 1954)
  …deportation under § 22 of the Internal Security Act of 1950 and attacked the validity of the Act as applied to him.1 These are issues that raise the constitutionality and construction of the 1950 Act for the first time and so we granted certiorari. 346 U. S. 812. Petitioner’s contention that there was not sufficient evidence to support the deportation order brings into question the scope of the word “member” as used by Congress in the enactment of 1950, whereby it required deportation of any alien who at t…
• The Crosley Corp. v. United States, 229 F.2d 376 (6th Cir. 1956)
  …on or depreciation covering a period of years. Hotel Kingkade v. Commissioner, 10 Cir., 180 F. 2d 310, 312; Home Trust Co. v. Commissioner, 8 Cir., 65 F. 2d 532, 533; New Pittsburgh Coal Co. v. United States, 6 Cir., 200 F. 2d 146, certiorari denied 346 U.S. 812, 74 S.Ct. 21, 98 L.Ed. 340. Mertens Law of Federal Income Taxation, Vol. 4, Sec. 25.20. For the purpose of testing the plea of estoppel on the present record it is treated as a capital expenditure. If it is not a capital expenditure, the deduction…
• Quattrone v. Nicolls, 210 F.2d 513 (1st Cir. 1954)
  …fficient to furnish reasonable ground for action against alien resident Communists. * * * ” ■ See also Harisiades v. Shaughnessy, supra, 342 U.S. at page 593, 72 S.Ct. 512. • In Galvan v. Press, 9 Cir., 1953, 201 F. 2d 302, certiorari granted 1953, 346 U.S. 812, 74 S.Ct. 53, the court held that Sec. 22 of the Internal Security Act of 1950, as applied to a past member of the Communist Party of the United States, did not infringe constitutional rights guaranteed by the Fifth Amendment. See also United States…