GENERAL GEOPHYSICAL CO.

v.

UNITED STATES

Citator

Cited By (14 total)

• Swinney v. Royal J. Untreiner, 272 So. 2d 805 (Fla. 1973)
  …mittee) ; In re Higginbotham, 340 F. 2d 165 (C.A. 3rd), cert. den. 382 TJ.S. 853, 86 S.Ct. 101, 15 Ij.Ed.2d 91 (1965), (ran for, and was elected, alderman in municipality) ; Palmer v. U. S. Civil Service Comm., 297 F. 2d 450 (C.A. 7th), cert. den. 369 U.S. 849, 82 S.Ct. 932, 8 L.Ed.2d 8 (1962), (Precinct committeeman and Chairman of County Republican Committee) ; State of Utah v. United States, 286 F. 2d 30 (C.A. 10th), cert. den. 366 U.S. 918, 81 S.Ct. 1093, 6 L.E'd.2d 240 (1961), (fund raising for the…
• Emory K. Crenshaw v. United States, 450 F.2d 472 (5th Cir. 1971)
  …l Revenue, 5 Cir., 1966, 366 F. 2d 874, cert, denied, 1967, 386 U.S. 1022, 87 S.Ct. 1370, 18 L.Ed.2d 460; Kinney v. United States, 5 Cir., 1966, 358 F. 2d 738; United States v. General Geophysical Co., 5 Cir., 1961, 296 F. 2d 86, cert, denied, 1962, 369 U.S. 849, 82 S.Ct. 932, 8 L.Ed.2d 8; Kana-wha Gas & Utilities Co. v. Commissioner of Internal Revenue, 5 Cir., 1954, 214 F. 2d 685, 691. Taken individually — or a few, but not all, steps at a time — each step in the sequence may very well fit neatly into an…
• Nichols v. Commissioner OF Internal Revenue, 314 F.2d 337 (5th Cir. 1963)
  …ount of taxpayers. This representation was as false and fraudulent as the balance of the scheme. Nevertheless we are concerned with what was done, not why it was done. United States v. General Geophysical Co., 5 Cir., 1962, 296 F. 2d 86, cert. den., 369 U.S. 849, 82 S.Ct. 932, 8 L.Ed.2d 8. The intent of the taxpayers and their good faith is not involved. There was no substance to the transaction. It was a sham from beginning to end. The decisions of the Tax Court should be and are Affirmed.…