MITCHELL, SECRETARY OF LABOR,

v.

BEKINS VAN & STORAGE CO.

Citator

Cited By (39 total)

• Bulova Watch Co., Inc. v. United States, 365 U.S. 753 (U.S. 1961)
  …the carry-back (i. e., March 31, 1943). The Government’s position, on the other hand, is that the interest runs from June 14, 1945, the date on which the refund claim was first presented. Petitioner points to the fact that in Lasky v. Commissioner, 352 U. S. 1027, the Tax Court was held to be an administrative agency. Petitioner does not in fact claim interest from the date it actually paid its excess profits taxes for the year 1942 but, rather, from the end of the succeeding tax year that gave rise to the…
• Josephine C. Toscano aka Josephine C. Zelasko v. Commissioner OF Internal Revenue, 441 F.2d 930 (9th Cir. 1971)
  …ing a petition for rehearing established by the Court’s Rules. Helvering v. Northern Coal Co., 1934, 293 U.S. 191, 55 S.Ct. 3, 79 L.Ed. 281. See also R. Simpson & Co. v. C.I.R., 1944, 321 U.S. 225, 64 S.Ct. 496, 88 L.Ed. 688; Lasky v. C.I.R., 1957, 352 U.S. 1027, 77 S.Ct. 594, 1 L.Ed.2d 598, aff’g per curiam, 9 Cir., 1955, 235 F. 2d 97. The Courts of Appeals have been equally strict. They have held that once statutory “finality” has attached, the Tax Court (or Board of Tax Appeals) cannot reopen on any of v…

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• United States v. Ohio Power Co., 353 U.S. 98 (U.S. 1957)
  …of 1954, § 7481 (2) (B); R. Simpson & Co. v. Commissionér, 321 U. S. 225; and see Helvering v. Northern Coal Co., 293 U. S. 191. It is an odd circumstance that the Court should have reaffirmed this rule only a few weeks ago. Lasky v. Commissioner, 352 U. S. 1027. The undesirability of according different treatment to tax cases arising from different [*111] sources scarcely requires comment. For me, this consideration alone is a sufficient reason for denying relief in this case. For the reasons given I must…

Authorities Cited

• A. H. Phillips, Inc. v. Walling, 324 U.S. 490 (U.S. 1945)