EMMONS

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By (27 total)

• Woosley v. United States, 478 F.2d 139 (8th Cir. 1973)
  …at federal appellate courts possess the power to review a sentence imposed within the statutory maximum if it appears that the trial judge plainly abused his discretion. See United States v. Hetherington, 279 F. 2d 792, 796 (7th Cir.), cert. denied, 364 U.S. 908, 81 S.Ct. 271, 5 L.Ed.2d 224 (1960) ; Livers v. United States, 185 F. 2d 807, 809 (6th Cir. 1950) ; Tincher v. United States, 11 F. 2d 18, 21 (4th Cir.), cert. denied, 271 U.S. 664, 46 S.Ct. 475, 70 L.Ed. 1139 (1926) ; Goldberg v. United States, 277…
• Halliday v. United States, 380 F.2d 270 (1st Cir. 1967)
  …nited States, 1 Cir., 1961, 292 F. 2d 483; Gundlach v. United States, 4 Cir., 1958, 262 F. 2d 72, cert. denied, 360 U.S. 904, 79 S.Ct. 1283, 3 L.Ed.2d 1255. To the extent that United States v. Hetherington, 7 Cir., 1960, 279 F. 2d 792, cert. denied, 364 U.S. 908, 81 S.Ct. 271, 5 L.Ed.2d 224, may be thought to suggest the contrary, we disagree. We may concede that there was nothing to indicate that the defendant was not acting voluntarily and with full understanding. This did not satisfy the rule. The rule i…
• Int'l Bus. Machs. Corp. v. The United States, 343 F.2d 914 (Ct. Cl. 1965)
  …xpayers was the same or similar to that of the taxpayer who had received the ruling, and it was shown or assumed that the plaintiffs in each case had relied on the previous rulings. Weller v. Commissioner, 270 F. 2d 294 (3d Cir. 1959), cert. denied, 364 U.S. 908, 81 S.Ct. 269, 5 L.Ed.2d 223; Estate of Bennett v. Commissioner of Internal Revenue, P.H. Memo. T.C. Para. 60253 (1960); Gerstell v. Commissioner of Internal Revenue, P.H. Memo. T.C. Para. 62181 (1962), Aff’d 319 F. 2d 131 (3d Cir. 1963); Goodstein…

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