MAGNESS

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By (21 total)

• Rodella v. United States, 286 F.2d 306 (9th Cir. 1960)
  …, 1951, 193 F. 2d 355, at page 360, 31 A.L.R.2d 409; United States v. La Rocca, 2 Cir., 1955, 224 F. 2d 859, 860; United States v. Pinna, 7 Cir., 1956, 229 F. 2d 216, 218; United [*313] States v. Maroy, 7 Cir., 1957, 248 F. 2d 663, certiorari denied 355 U.S. 931, 78 S.Ct. 412, 2 L.Ed.2d 414; United States v. Malfi, 3 Cir., 1959, 264 F. 2d 147, 150. Appellant likewise relies heavily on United States v. Landry, 7 Cir., 1958, 257 F. 2d 425. The facts there differ from those in this case. We agree that a mere…
• Commissioner of Internal Revenue v. Kowalski et ux., 434 U.S. 77 (U.S. 1977)
  …e allowance nontaxable); United States v. Morelan, 356 F. 2d 199 (CA8 1966) (same); United States v. Barrett, 321 F. 2d 911 (CA5 1963) (same); Magness v. Commissioner, 247 F. 2d 740 (CA5 1957) (troopers’ subsistence allowance taxable), cert. denied, 355 U. S. 931 (1958); Saunders v. Commissioner, 215 F. 2d 768 (CA3 1954) (troopers’ meal allowance nontaxable). See also Ghastin v. Commissioner, 60 T. C. 264 (1973) (troopers’ subsistence allowance taxable); Hyslope v. Commissioner, 21 T. C. 131 (1953) (troopers…

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• Cellino v. United States, 276 F.2d 941 (9th Cir. 1960)
  …the package and paper and “in order to do so, he must have had possession” ; and that the unexplained handling was sufficient to justify the finding of illegal possession.10 In United States v. Maroy, 7 Cir., 1957, 248 F. 2d 663, certiorari denied 355 U.S. 931, 78 S.Ct. 412, 2 L.Ed.2d 414, the sale of heroin was made by the appellant’s co-defendant and employee. When the appellant was approached by the prospective purchaser, the appellant (a negro) replied, “I don’t do no business with no grays (meaning C…