BOYT ET AL.

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By (24 total)

• Laffey v. Nw. Airlines, Inc., 567 F.2d 429 (D.C. Cir. 1976)
  …ployees Union, Local 400 v. Drug Fair Community Drug Co., 307 F.Supp. 473, 479-180 (D.D.C.1969); Hodgson v. Barge, Wagoner & Sumner, Inc., supra note 208, 377 F.Supp. at 1845. . Van Dyke v. Bluefield Gas Co., 210 F. 2d 620 (4th Cir.). cert, denied, 347 U.S. 1014, 74 S.Ct. 870, 98 L.Ed. 1137 (1954); General Elec. Co. v. Porter, 208 F. 2d 805 (9th Cir. 1953); Harp v. Continental/Moss-Gordin Gin Co., 259 F.Supp. 198 (M.D.Ala.1966), aff'd, 386 F. 2d 995 (5th Cir. 1967); Kelly v. Ballard, 298 F.Supp. 1301 (S.D.C…
• Nat'l Automatic Laundry & Cleaning Council v. Shultz, 443 F.2d 689 (D.C. Cir. 1971)
  …F. 2d 357 (7th Cir. 1950). So far as advice of counsel is concerned, it may be an element of a good faith defense when it is not contrary to an administrative ruling. See, e. g., Van Dyke v. Bluefield Gas Co., 210 F. 2d 620 (4th Cir.) cert. denied, 347 U.S. 1014, 74 S.Ct. 870, 98 L.Ed. 1137 (1954); General Electric Co. v. Porter, 208 F. 2d 805 (9th Cir. 1953), cert. denied, 347 U.S. 951, 74 S.Ct. 676, 98 L.Ed. 1097 (1954). But where the advice of counsel is given in the face of an administrative questioning…
• S. Cal. Petroleum Corp. v. Harper, 273 F.2d 715 (5th Cir. 1960)
  …ral Courts will enjoin proceedings in State Courts with reluctance * * ” Red Rock Cola Co. v. Red Rock Bottlers, 5 Cir., 1952, 195 F. 2d 406, 409. See also Employers’ Liability Assur. Corp. v. Mitchell, 5 Cir., 1954, 211 F. 2d 441, certiorari denied 347 U.S. 1014, 74 S.Ct. 869, 98 L.Ed. 1137 (declaratory relief denied by federal court when same issue was pending in state court suit). . In that case the liability of an insurer was an issue in a garnishment proceedings in state court. The insurer sought a pre…