RITTENBERG ET AL.
v.
UNITED STATES

U.S. | 1960-01-11
No. 519
361 U.S. 931 Supreme Court of the United States (1960) Positive Treatment
Cited by 11 cases

Opinion

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Citator

Cited By (11 total)

  • …ting of a motion by the plaintiffs for voluntary dismissal after the filing of an answer or a motion for summary judgment is reviewable only for abuse of discretion. Blue Mountain Construction Co. v. Werner, 270 F. 2d 305 (9th Cir. 1959), cert. den. 361 U.S. 931, 80 S.Ct. 371, 4 L.Ed.2d 354; Johnston v. Cartwright, 355 F. 2d 32 (8th Cir. 1966). From our review of the record, we find no abuse of discretion on the part of the trial court. In their sixth specification of error, appellants contend that this wa…
  • …To the mind of a practical corporate officer or, as has sometimes been said, of the “hard-headed businessman”, see 4 Mertens, Law of Federal Income Taxation, § 25.09, p. 34; Rittenberg v. United States, 267 F. 2d 605, 608 (5 Cir. 1959), cert, denied 361 U.S. 931, 80 S.Ct. 369, 4 L.Ed.2d 353, the costs of the issuance of a stock dividend may seem just as current and, where stock dividends have assumed some aspect of regularity, as is apparently the ease with this taxpayer and with many public utilities, just…
  • Rowell v. United States, 368 F.2d 957 (8th Cir. 1966)
    …pellant were typical of the defenses urged in like cases, namely, entrapment and the fact that the informer’s character and past record was such that he was unworthy of belief.3 Cf. Roth v. United States, 270 F. 2d 655 (8th Cir. 1959), cert. denied, 361 U.S. 931, 80 S.Ct. 368, 4 L.Ed.2d 352 (1960); Warren v. United States, 268 F. 2d 691 (8th Cir. 1959); Accardi v. United States, 257 F. 2d 168 (5th Cir. 1958), cert. denied, 358 U.S. 883, 79 S.Ct. 124, 3 L.Ed.2d 112 (1958). In the first trial of Banks, Johnso…

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