HECLA MINING CO.

v.

UNITED STATES

Citator

Cited By (23 total)

• Royal G. Bouschor v. United States, 316 F.2d 451 (8th Cir. 1963)
  …t in holding that § 7605(b) did not apply here. It was held that the ‘taxpayer’ referred to in that section is the one whose return is under investigation.” (footnote omitted) In Application of Magnus, 2 Cir., 1962, 299 F. 2d 335, 336, cert. denied 370 U.S. 918, 82 S.Ct. 1556, 8 L.Ed.2d 499, the statute was under consideration and it was said: “The examination which IRS seeks is of third parties and not a further examination of the taxpayer. The inspection desired is of corporate [*458] books and accounti…
• The United States v. Mescalero Apache Tribe, 518 F.2d 1309 (Ct. Cl. 1975)
  …the United States, whether it be designated interest, as such, or is designated by some other terminology which has the same effect. See Pawnee Indian Tribe of Oklahoma v. United States, 301 F. 2d 667, 668-70, 157 Ct.Cl. 134, 137, 140, cert. denied, 370 U.S. 918, 82 S.Ct. 1556, 8 L.Ed.2d 498 (1962), where the Commission was reversed for permitting only the present worth of the defendant’s consideration payments because this would be tantamount to charging the United States interest. See also United States v…
• Gondeck v. Pan Am. World Airways, Inc., 382 U.S. 25 (U.S. 1965)
  …call, id., at 75, but found no benefit to the employer in Gondeck’s trip, and “no evidence that furnishes a link by which the activity in which Gondeck was engaged was related to his employment.” Id., at 77. On June 11, 1962, we denied certiorari. 370 U. S. 918. On October 8, 1962, we denied a petition for rehearing. 371 U. S. 856. We are now apprised, however, of “intervening circumstances of substantial . . . effect,”* justifying application of the established doctrine that “the interest in finality of l…

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