MCCUE ET AL.

v.

UNITED STATES

Citator

Cited By

• Louisville & Nashville R.R. Co. v. Hickman, 445 So. 2d 1023 (Fla. 1st DCA 1983)
  …We disagree. Preemption does not automatically apply merely because Congress has acted in such a way as to affect a given industry. Florida Lime and Avacado Growers, Inc. v. Paul, 373 [*1028] U.S. 132, 83 S.Ct. 1210, 10 L.Ed.2d 248 (1963), reh. den. 374 U.S. 858, 83 S.Ct. 1861, 10 L.Ed.2d 1082. Preemption will not be presumed, and even where it is clear that preemption applies, state law is invalid only to the extent that it is preempted. People of the State of Illinois v. Kerr-McGee, 677 F. 2d 571, 579 (7t…
• Friedman v. United States, 374 F.2d 363 (8th Cir. 1967)
  …words included therein have been subject to judicial interpretation. The offense defined is composed of specific elements. In United States v. McCue, 301 F. 2d 452 (2 Cir. 1962), cert. den. 370 U.S. 939, 82 S.Ct. 1586, 8 L.Ed.2d 808, rehearing den. 374 U.S. 858, 83 S.Ct. 1860, 10 L.Ed. 2d 1083, referring to appellants’ contention that Section 10.01 was not applicable to the conduct for which they were convicted, the court stated, at page 454: “Analysis of the Section reveals no ambiguity. The elements of…
• Est. of Sam E. Broadhead v. Commissioner OF Internal Revenue, 391 F.2d 841 (5th Cir. 1968)
  …ous. Such a deduction is properly disallowed where the guarantee of the loan is not related to or proximately connected with the taxpayer’s trade or business. Whipple v. C. I. R., 373 U.S. 193, 83 S.Ct. 1168, 10 L.Ed.2d 288 (1963), rehearing denied 374 U.S. 858, 83 S.Ct. 1863, 10 L.Ed.2d 1082 (1963). III. On August 1, 1957, taxpayer borrowed $425,000 from Connecticut General Life Insurance Company, securing his note in that amount by first mortgage on certain Arkansas lands. On October 30, 1957, taxpaye…