RIPPY, PRESIDENT, BOARD OF TRUSTEES, DALLAS INDEPENDENT SCHOOL DISTRICT, DALLAS COUNTY, TEXAS, ET AL.

v.

BROWN ET AL.

Citator

Cited By (21 total)

• United States v. Victor H. and Elsie Akin, 248 F.2d 742 (10th Cir. 1957)
  …v. Stuart, 317 U.S. 154, 63 S.Ct. 140, 87 L.Ed. 154; Brodrick v. Gore, 10 Cir., 224 F. 2d §92; Brodrick v. Moore, 10 Cir., 226 F. 2d 105; Smith v. United States, 10 Cir., 230 F. 2d 470; In re Sweet’s Estate, 10 Cir., 234 F. 2d 401, certiorari denied 352 U.S. 878, 77 S.Ct. 100, 1 L.Ed.2d 79. As we understand the law of Colorado, the two mutual ditch companies organized in that state are nonprofit corporations ; each owns the naked legal title to its ditches and related facilities used in the distribution of…
• Ne. Pa. Nat'l Bank & Tr. Co. v. United States, 387 U.S. 213 (U.S. 1967)
  …361 of the Revenue Act of 1948, c. 168, 62 Stat. 118. See, e. g., Estate of Shedd v. Commissioner, 237 F. 2d 345 (C. A. 9th Cir.), cert. denied, 352 U. S. 1024 (1957); Estate of Sweet v. Commissioner, 234 F. 2d 401 (C. A. 10th Cir.), cert. denied, 352 U. S. 878 (1956). See also S. Rep. No. 1983, 85th Cong., 2d Sess., (1958), pp. 240-241. H. R. Rep. No. 1337, 83d Cong., 2d Sess. (1954), p. 92. S. Rep. No. 1622, 83d Cong., 2d Sess. (1954), p. 125. To be sure, the two reports do give an example of the simp…
• Est. of Albert D. Phillips v. Commissioner OF Internal Revenue, 246 F.2d 209 (5th Cir. 1957)
  …the record must nonetheless be treated as conclusive in the absence of an affirmative showing by the taxpayer of the correct amount,” Thomas v. Commissioner, 1 Cir., 232 F. 2d 520, 524. Bond v. Commissioner, 4 Cir., 232 F. 2d 822, certiorari denied 352 U.S. 878, 77 S.Ct. 100, 1 L.Ed.2d 79, does not stand opposed to what we and those Courts conclude. There Taxpayer’s sales business required a substantial inventory of goods (coal, oil, etc.) and, as in such establishment generally, there was a reasonable bas…