COURTNEY ET AL.

v.

SCHROEDER

Citator

Cited By

• Slochower v. Bd. of Higher Educ. of N.Y. City, 350 U.S. 551 (U.S. 1956)
  …suit for reinstatement after their dismissal for pleading the privilege against self-incrimination in the same federal investigation. We dismissed the appeal of these individuals “for want of a properly presented federal question.” Daniman v. Board, 348 U. S. 933. See Daniman v. Board, 307 N. Y. 806, 121 N. E. 2d 629, where the New York Court of Appeals declined to amend its remittitur to state that a federal question had been presented and passed on as to these appellants, but did so amend its remittitur as…
• Taylor v. Commissioner OF Internal Revenue, 258 F.2d 89 (2d Cir. 1958)
  …general equitable jurisdiction. Commissioner of Internal Revenue v. Gooch Milling & Electric Co., 1943, 320 U.S. 418, 64 S.Ct. 184, 88 L.Ed. 139; Babcock & Wilcox Co. v. Pedrick, 2 Cir., 1954, 212 F. 2d 645, 648, 652, certiorari denied 348 U.S. 936, 75 S.Ct. 355, 99 L.Ed. 733. Nor is this Court empowered to take any action prohibited to the Tax Court. Our function is one of review. See Vandenberge v. Commissioner, 5 Cir., 1945, 147 F. 2d 167, certiorari denied 325 U.S. 875, 65 S.Ct. 1556, 89 L.Ed. 1993. It…
• Polaroid Corp. v. Commissioner OF Internal Revenue, 278 F.2d 148 (1st Cir. 1960)
  …terest in. But as the government was quick to assert when the shoe was on the other foot, we are applying tax statutes, not principles of equity. See Babcock & Wilcox Co. v. Pedrick, 2 Cir., 1954, 212 F. 2d 645, certiorari denied 1955, 348 U.S. 936, 75 S.Ct. 355, 99 L.Ed. 733. This ruling of the Tax Court must be set aside. Judgment will enter vacating the decision of the Tax Court, and remanding the case for further proceedings in accordance with this opinion. . Excess Profits Tax Act of 1950, 64 Stat.…

Authorities Cited

• In re Oliver, 333 U.S. 257 (U.S. 1948)
• Williamson v. Lee Optical of Okla., Inc., 348 U.S. 854 (U.S. 1954)