CLIPTON

v.

UNITED STATES

Citator

Cited By

• James v. United States, 366 U.S. 213 (U.S. 1961)
  …ves any inference that otherwise might be drawn from its silence when it reenacted the oath in 1940.” 328 U. S. 61, 70. 223 F. 2d 436. Petition, for certiorari, Commissioner v. Estate of Dix, No. 363, October Term, 1955, p. 14, n. 6. Id., at 15. 350 U. S. 894. 348 U. S., at 244. Brief for the United States, pp. 32-33. “We do not reach, in this case the factual situation involved in Commissioner v. Wilcox, 327 U. S. 404. We limit that case to its facts. There embezzled funds were held not to constitute…
• Est. of Wallace P. Geiger v. Commissioner OF Internal Revenue, 352 F.2d 221 (8th Cir. 1965)
  …rts then to engage in nimble and close distinctions or to accept different results for embezzlement on the [*226] one hand and extortion on the other. See J. J. Dix, Inc. v. Commissioner of Internal Revenue, 223 F. 2d 436 (2 Cir. 1955), cert. denied 350 U.S. 894, 76 S.Ct. 150,100 L.Ed. 786. This court did not escape the difficulty. In Marienfeld v. United States, 214 F. 2d 632, 637 (8 Cir. 1954), cert. denied 348 U.S. 865, 75 S.Ct. 87, 99 L.Ed. 681, the majority, obviously with some pain, drew the line betw…