SIMMONS

v.

UNION TERMINAL CO.

Citator

Cited By (23 total)

• Victory Carriers, Inc. v. LAW, 404 U.S. 202 (U.S. 1971)
  …as produced substantial confusion in the lower courts; the cases are impossible to rationalize. Denying compensation: Forkin v. Furness Withy & Co., 323 F. 2d 638 (CA2 1963), McKnight v. N. M. Paterson & Sons, 286 F. 2d 250 (CA6 1960), cert. denied, 368 U. S. 913 (1961); Henry v. S. S. Mount Evans, 227 F. Supp. 408 (Md. 1964); Sydnor v. Villain & Fassio e Compania, 323 F. Supp. 850 (Md. 1971). Awarding compensation or denying summary judgment for defendant: Spann v. Lauritzen, 344 F. 2d 204 (CA3), cert. deni…
• Piccone v. The United States, 407 F.2d 866 (Ct. Cl. 1969)
  …1(g), 339.101 (Jan. 1, 1968)). See also NCPI 352.4-7a (1961). . Cf. Nordstrom v. United States, 342 F. 2d 55, 169 Ct.Cl. 632 (1965); Aflague v. United States, 309 F. 2d 753, 159 Ct.Cl. 80 (1962); Khuri v. United States, 154 Ct.Cl. 58, cert. denied, 368 U.S. 913, 82 S.Ct. 193, 7 L.Ed.2d 130 (1961), in which the language of the regulations, their context, and their subject matter required the conclusion, that they were more directory than mandatory, and that no legal rights flowed from them. . A related reg…

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• Rudolph et ux. v. United States, 370 U.S. 269 (U.S. 1962)
  …Per Curiam. The petition for certiorari in this case was granted because it was thought to present important questions involving the definition of “income” and “ordinary and necessary” business expenses under the Internal Revenue Code. 368 U. S. 913. An insurance company provided [*270] a trip from its home office in Dallas, Texas, to New York City for a group of its agents and their wives. Rudolph and his wife were among the beneficiaries of this trip, and the Commissioner assessed its value t…