STOCKTON HARBOR INDUSTRIAL CO.

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By (11 total)

• Pennsylvania ex rel. Herman v. Claudy, 350 U.S. 116 (U.S. 1956)
  …ho had sentenced petitioner. On appeal, the Superior Court of the Commonwealth of Pennsylvania affirmed the dismissal. 176 Pa. Super. 387,107 A. 2d 595. The Supreme Court of Pennsylvania denied leave to appeal without opinion. We granted certiorari, 349 U. S. 904, because summary dismissal in the face of the petitioner’s serious allegations appeared to be out of line with decisions of this Court. Our prior decisions have established that: (1) a conviction following trial or on a plea of guilty based on a co…
• United States v. Minker, 350 U.S. 179 (U.S. 1956)
  …kfurter delivered the opinion of the Court. Because of conflicting constructions by the Courts of Appeals for the Second and Third Circuits of § 235 (a) of the Immigration and Nationality Act of 1952, 66 Stat. 163, 198, we brought these cases here. 349 U. S. 904; 349 U. S. 927. They were heard in sequence, and, since minor differences in their facts are irrelevant to the problems now before us, they may be disposed of in one opinion. Section 235 (a) 1 provides that any immigration officer “shall have power…
• The Pennroad Corp. & Affiliated Cos. v. Commissioner OF Internal Revenue, 261 F.2d 325 (3d Cir. 1958)
  …and we feel rightly so. In view of the purpose for which it was being held — industrial development — the statement in Stockton Harbor Industrial Co. v. Commissioner of Internal Revenue, 9 Cir., 1954, 216 F. 2d 638, 655-656, certiorari denied, 1955, 349 U.S. 904, 75 S.Ct. 581, 99 L.Ed. 1241, appears particularly apt: “The fact that no subdivision was attempted has no significance. While it is the practice in California and elsewhere to subdivide property held for residential purposes or for mixed residenti…