JIMENEZ ET AL.

v.

FLORES

Citator

Cited By

• Dist. OF Columbia v. Brady, 288 F.2d 108 (D.C. Cir. 1960)
  …for the taxing of such a privilege are not necessarily the same as, or even similar to, those for the Federal tax on income. Cf. Smoot Sand and Gravel Corp. v. District of Columbia, 1958, 104 U.S.App.D.C. 292, 261 F. 2d 758, certiorari denied, 1959, 359 U.S. 968, 79 S.Ct. 876, 3 L.Ed.2d 834. To the extent that they may be considered applicable, those cases strongly advance appellee’s case. A fair example is that of Kane v. Commissioner of Internal Rev [*115] enue, 2 Cir., 1938, 100 F. 2d 382, 383. There the…
• Howe v. Allied van Lines, Inc., 622 F.2d 1147 (3d Cir. 1980)
  …in Hughes Transp. Co. v. United States, 121 F.Supp. 212, 128 Ct.Cl. 221 (1954), which was vacated, and summary judgment was granted to the government for other reasons in a subsequent decision.27 168 F.Supp. 219, 144 Ct.Cl. 200 (1958), cert. denied, 359 U.S. 968, 79 S.Ct. 879, 3 L.Ed.2d 835 (1959). To the extent that the Hughes opinion tends to support plaintiffs’ version of the interaction between sections 20(11) and 22, we find it unpersuasive. This is, so far as we can tell, the first case which has con…
• Dist. OF Columbia v. S. Ry. Co., 277 F.2d 84 (D.C. Cir. 1960)
  …[*86] August 6, 1953. Industrial Coverall Laundry Corp. v. District of Columbia, 1951, 88 U.S.App.D.C. 266, 188 F. 2d 669. Compare Smoot Sand & Gravel Corp. v. District of Columbia, 1958, 104 U.S.App.D.C. 292, 261 F. 2d 758, certiorari denied 1959, 359 U.S. 968, 79 S.Ct. 876, 3 L.Ed.2d 834. Thus we agree with the Tax Court that the regulation adopted on August 6, 1953, applies here only for the period August 6-December 31, 1953, and that the regulation in force prior thereto applies to the taxable years 19…