COMMISSIONER OF INTERNAL REVENUE

v.

ACKER

Citator

Cited By (12 total)

• Tolar v. State, 196 So. 2d 1 (Fla. 4th DCA 1967)
  …548; Brinkley v. State of Texas, 5 Cir., 1956, 239 F. 2d 166 (petition must be filed in sentencing court); Lopez v. United States, 9 Cir., 1954, 217 F. 2d 526. But see Funkhouser v. United States, 4 Cir., 1958, 260 F. 2d 86, certiorari denied, 1959, 358 U.S. 940, 79 S.Ct. 346, 3 L.Ed.2d 348 (where the court said there were no ‘special circumstances’ present as in the Morgan case). ’ “The net of the situation is that while Congress, in Section 2255, was affording a new remedy for post conviction attacks on…
• United States v. Robinson, 361 U.S. 220 (U.S. 1960)
  …ssenting, denied the Government’s petition for rehearing, 104 U. S. App. D. C. 200, 260 F. 2d 718. Because of the importance of the question to the proper and uniform administration of the Federal Rules; of Criminal Procedure, we granted certiorari. 358 U. S. 940. ' The single question presented is whether the filing of a notice of appeal in a criminal cáse after expiration of the time prescribed in Rule 37 (a) (2) confers jurisdiction of the appeal upon the Court of Appeals if the District Court,'proceedin…
• Commissioner of Internal Revenue v. Acker, 361 U.S. 87 (U.S. 1959)
  …declaration estimating no tax, and that the regulation, which purports to do so, is not supported by. the statute and is invalid. 258 F. 2d 568. Because of a conflict among the circuits 3 we [*90] granted the Commissioner’s petition for certiorari. 358 U. S. 940. The first and-primary question that we must decide is whether there.is any expressed or necessarily implied provision or language in § 294 (d)(2) which authorizes the [*91] treatment of a taxpayer’s failure to file a declaration of estimated tax a…