ELLIS

v.

WIMAN, WARDEN, ET AL.

Citator

Cited By

• Gaugler v. United States, 312 F.2d 681 (2d Cir. 1963)
  …Ct. 1198-1199; United States v. Stanton, 2 Cir., 1961, 287 F. 2d 876, affirming, S.D.N.Y., 1960, 186 F.Supp. 393, on remand from Commissioner of Internal Revenue v. Duberstein, supra; Smith v. Commissioner, 3 Cir., 1962, 305 F. 2d 778, cert. denied, 371 U.S. 904, 83 S.Ct. 208, 9 L.Ed.2d 165; Martin v. Commissioner, 3 Cir., 1962, 305 F. 2d 290, cert. denied, 371 U.S. 904, 83 S.Ct. 209, 9 L.Ed.2d 165. Appellant cites a number of cases where payments to a widow under analogous circumstances were held to const…

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• Mo. Pac. R.R. Co. v. The United States, 497 F.2d 1386 (Ct. Cl. 1974)
  …t either side of the weld tends to dish out as the wheels of railroad cars ride over the weld, i. e., the wheels tend to batter the track downstream of the weld.” . Johnson v. Commissioner of Internal Revenue, 302 F. 2d 86 (4th Cir.), cert. denied, 371 U.S. 904, 83 S.Ct. 206, 9 L.Ed.2d 164 (1962). . Though the parties and the relevant Treasury Regulations (Rev.Rul. 67-22, 1967-1 Cum.Bull. 52 and Rev.Rul. 67-145, 1967-1 Cum.Bull. 54) frequently refer to this element as “salvage value,” such designation is…
• United States v. Pixton, 326 F.2d 626 (5th Cir. 1964)
  …alt criterion as establishing a more limited standard of review that the Court laid down in Bogardus. In the gift v. income arena, therefore, we are steeled to untidy results. See Smith v. Commissioner, 3 Cir. 1962, 305 F. 2d 778, cert, den’d, 1962, 371 U.S. 904, 83 S.Ct. 208, 9 L.Ed.2d 165; Martin v. Commissioner, 3 Cir. 1962, 305 F. 2d 290, cert, den’d, 1962, 371 U.S. 904, 83 S.Ct. 209, 9 L.Ed.2d 165; Gaugler v. United States, 2 Cir. 1963, 312 F. 2d 681; Poyner v. Commissioner, 4 Cir. 1962, 301 F. 2d 287;…

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