UNITED STATES ET AL.
v.
HINE PONTIAC ET AL.

U.S. | 1959-06-29
No. 561
360 U.S. 715 Supreme Court of the United States (1959) Positive Treatment
Cited by 6 cases
Per_curiam
Per Curiam.

Per Curiam.

The petition for writ of certiorari is granted. The judgments of the United States Court of Appeals for the Fifth Circuit are reversed. Commissioner of Internal Revenue v. Hansen, ante, p. 446; Commissioner of Internal Revenue v. Glover, ante, p. 446; Baird v. Commissioner of Internal Revenue, ante, p. 446.

Cases With Similar Vibessemantic neighbors from the corpus

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Cited By

  • Bolling v. Commissioner OF Internal Revenue, 357 F.2d 3 (8th Cir. 1966)
    …ourse. See p. 736 of 253 F. 2d and p. 455 and footnote 5 on p. 454 of 360 U.S., on p. 1275 of 79 S.Ct. Judge Raum, in his opinion in General Gas Corp., 33 T.C. 303, 304 (1959), observed that this feature was present in United States v. Hine Pontiac, 360 U.S. 715, 79 S.Ct. 1443, 3 L.Ed.2d 1539 (1959). Wood v. United States, 64-2 USTC, par. 9844 (N.D.Ala.1964), would lend support to the taxpayers but that decision has now been reversed. United States v. Wood, 352 F. 2d 522 (5 Cir. 1965). 4. They would distin…
  • Gen. GAS Corp. v. Commissioner OF Internal Revenue, 293 F.2d 35 (5th Cir. 1961)
    …ir., 1958, 251 F. 2d 395; West Pontiac v. Commissioner, 5 Cir., 1958, 257 F. 2d 810; Morgan v. Commissioner, 9 Cir., 1960, 277 F. 2d 152; Wiley v. Commissioner, 6 Cir., 1959, 266 F. 2d 48; United States v. Hine Pontiac, 58-2 USTC Par. 9841, reversed 360 U.S. 715, 79 S.Ct. 1443, 3 L.Ed.2d 1539; Shapiro v. Commissioner, 1959 P-H, T.CMemo. Dec., par. 59,151 (July 24, 1959) (pending on appeal to the 9th Circuit); Cadjew v. Commissioner, 1959 P-H, T.C.Memo. Dec., par. 59,148 (July 20, 1959); Shoemaker-Nash v. Co…
  • United States v. Mitchell, 283 F.2d 935 (5th Cir. 1960)
    …60 U.S. 446, 79 S.Ct. 1270, 3 L.Ed.2d 1360 (affirming Baird v. [*936] Commissioner, 7 Cir., 256 F. 2d 918; and reversing Hansen v. Commissioner, 9 Cir., 258 F. 2d 585 and Glover v. Commissioner, 8 Cir., 253 F. 2d 735); United States v. Hine Pontiac, 360 U.S. 715, 79 S.Ct. 1443, 3 L.Ed.2d 1539 (reversing judgments in three cases entered by the .Fifth Circuit on stipulation (2 A.F.T.R. 2d 5812) ), rehearing denied October 12, 1959; United States v. Colonial Chevrolet Corp., 360 U.S. 716, 79 S.Ct. 1444, 3 L.Ed…

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