KALTREIDER CONSTRUCTION, INC.,

v.

UNITED STATES

Citator

Cited By (12 total)

• Badaracco v. Commissioner of Internal Revenue, 464 U.S. 386 (U.S. 1984)
  …And the period of limitations for filing a refund claim under the predecessor of § 6511(a) begins to run on the filing of the original, not the amended, return. Kaltreider Construction, Inc. v. United States, 303 F. 2d 366, 368 (CA3), cert. denied, 371 U. S. 877 (1962). In both Dowell and Klemp, the Commissioner had issued his deficiency notices more than three years after the amended returns were filed but within the extended 6-year period after the original returns were [*396] filed. The courts in those…
• Bertell Ollman v. Rowland Evans, 750 F.2d 970 (D.C. Cir. 1984)
  …revents a statement from being found defamatory as a matter of law, if it has two or more meanings, one of which is nondefamatory. The doctrine is accepted only in Illinois. See John v. Tribune Co., 24 Ill.2d 437, 181 N.E. 2d 105, 108, cert. denied, 371 U.S. 877, 83 S.Ct. 148, 9 L.Ed.2d 114 (1962). See generally Comment, The Illinois Doctrine of Innocent Construction: A Minority of One, 30 U.Chi.L.Rev. 524 (1963). See also McBride v. Merrell Dow, supra, 717 F. 2d at 1465. When we review a statement and fin…
• Bolen Webb and Cornelia Webb v. Commissioner OF Internal Revenue, 394 F.2d 366 (5th Cir. 1968)
  …rmination of taxable income by the Commissioner is presumptively correct. Anson v. C.I.R., 10 Cir. 1964, 328 F. 2d 703, 706; Breland v. United States, 5 Cir. 1963, 323 F. 2d 492, 496; Mendelson v. C.I.R., 7 Cir. 1962, 305 F. 2d 519, 522, cert. den., 371 U.S. 877, 83 S.Ct. 149, 9 L.Ed.2d 114; Klassie v. United States, 8 Cir. 1961, 289 F. 2d 96, 100. See also Welch v. Helvering, 1933, 290 U.S. 111, 54 S.Ct. 8, 78 L.Ed. 212; Broadhead’s Estate v. C. I. R., 5 Cir., 391 F. 2d 841, March 5, 1968. The Tax Court’s…

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