SPANGLER ET UX.

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By (12 total)

• Hetty FEY v. Walston & Co., Inc., 493 F.2d 1036 (7th Cir. 1974)
  …, 415 F. 2d 1238 (7th Cir. 1969), cert. denied, 397 U.S. 963, 90 S.Ct. 997, 25 L.Ed.2d 255 (1970); Zuckerman v. Berg Mfg. & [*1045] Sales Co., 279 F. 2d 904, 905 (7th Cir. 1960); Cleary v. Indiana Beach, Inc., 275 F. 2d 543 (7th Cir.), cert. denied, 364 U.S. 825, 81 S.Ct. 62, 5 L.Ed.2d 53 (1960). We reject Spira’s contention that a change in appellant’s theory of the case rendered the record inadequate. It is to be remembered that allegations of the complaint other than the stricken paragraph 5 encompassed…

  ← 1 / 2 →
• The First Nat'l Bank OF Chicago v. Material Serv. Corp., 597 F.2d 1110 (7th Cir. 1979)
  …us, supra at 1323. Assignments of error not called to the attention of the trial court, and questions of fact not a subject of findings below will not be resolved on appeal. Cleary v. Indiana Beach, Inc., 275 F. 2d 543, 546 (7th Cir.), cert. denied, 364 U.S. 825, 81 S.Ct. 62, 5 L.Ed.2d 53 (1960); Bowles v. Hayes, 155 F. 2d 351, 353 (3d Cir. 1946). The “law of the case” doctrine, as stated by this court in Kaku Nagano v. Brownell, 212 F. 2d 262, 263 (7th Cir. 1954), requires that “in a trial following a rev…
• United States v. Ivey, 294 F.2d 799 (5th Cir. 1961)
  …67 F. 2d 829; Glickman v. Commissioner, 2 Cir., 1958, 256 F. 2d 108; Burge v. Commissioner, 4 Cir., 1958, 253 F. 2d 765. See Mintz v. Commissioner, 2 Cir., 1960, 284 F. 2d 554; Spangler v. Commissioner, 4 Cir., 1960, 278 F. 2d 665, certiorari denied 364 U.S. 825, 81 S.Ct. 63, 5 L.Ed.2d 54. . These Regulations provided: “§ 1.165-3. Demolition of buildings. — (a) Intent to demolish formed at time of purchase. (1) Except as provided in subparagraph (2) of this paragraph, [which is not relevant to this case] t…