LASKY ET VIR

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By (29 total)

• Municipal Light Boards of Reading and Wakefield Massachusetts v. Fed. Power Comm'n, 450 F.2d 1341 (D.C. Cir. 1971)
  …se of that discretion is in no sense invulnerable to judicial review.” They rely on the line of cases springing from Amarillo-Borger Express, Inc. v. United States, 138 F. Supp. 411 (N.D.Tex.1956) (three-judge court), vacated as moot, 352 U.S. 1028, 77 S.Ct. 594, 1 L.Ed.2d 598 (1957).19 These cases, all preceding Arrow Transportation, involve the special situation of an order vacating a prior suspension, where the initial order was accompanied by statutorily prescribed reasons but the latter order contains…
• Williams v. Wash. Metro. Area Transit Comm'n, 415 F.2d 922 (D.C. Cir. 1968)
  …tte Peat Products, 253 F. 2d 449 (9th Cir. 1957); cf. Seatrain Lines v. United States, supra note 86, 168 F.Supp. at 827-828; Amarillo-Borger Express, Inc. v. United States, 138 F.Supp. 411 (N.D.Tex.1956), vacated and remanded as moot 352 U.S. 1028, 77 S.Ct. 594, 1 L.Ed.2d 598 (1957). See also Natural Gas Pipeline Co. v. Harrington, supra note 96. Some state courts have taken the view that the Commission-prescribed rates are conclusive during the period they are in effect, though later held to have been ill…
• Josephine C. Toscano aka Josephine C. Zelasko v. Commissioner OF Internal Revenue, 441 F.2d 930 (9th Cir. 1971)
  …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 various grounds that have been…

  ← 1 / 2 →

Authorities Cited

• Helvering v. N. Coal Co., 293 U.S. 191 (U.S. 1934)
• R. Simpson & Co., Inc. v. Commissioner of Internal Revenue, 321 U.S. 225 (U.S. 1944)