LAMAR, EXECUTRIX,

v.

BOOKWALTER, DISTRICT DIRECTOR OF INTERNAL REVENUE

Citator

Cited By

• Christian Echoes Nat'l Ministry, Inc. v. United States, 470 F.2d 849 (10th Cir. 1972)
  …lied retroactively where there has been a misrepresentation or omission of material facts upon which the issuance of the ruling is based. Stevens Bros. Foundation, Inc. v. Commissioner of Internal Revenue, 324 F. 2d 633 (8th Cir. 1963), cert. denied 376 U.S. 969, 84 S.Ct. 1135, 12 L.Ed.2d 84 (1964); Birmingham Business College, Inc. v. Commissioner of Internal Revenue, 276 F. 2d 476 (5th Cir. 1960). The facts developed on audit were materially different from the facts disclosed in the taxpayer’s original ex…
• Allen v. United States, 359 F.2d 151 (2d Cir. 1966)
  …, unless the Internal Revenue Code expressly provides to the contrary, as in section 2056(b) (3). Jackson v. United States, supra; United States v. Edmonson, 331 F. 2d 676 (5th Cir. 1964); Bookwalter v. Lamar, 323 F. 2d 664 (8th Cir.), cert. denied, 376 U.S. 969, 84 S.Ct. 1135,12 L.Ed. 2d 84 (1963); United States v. Mappes, 318 F. 2d 508 (10th Cir. 1963); United States v. Quivey, 292 F. 2d 252 (8th Cir. 1961); Cunha’s Estate v. Commissioner of Internal Revenue, 279 F. 2d 292 (9th Cir.), cert. denied, 364 U.…
• ST. Louis Union Tr. Co. v. United States, 374 F.2d 427 (8th Cir. 1967)
  …devoted. Hammerstein v. Kelley, 349 F. 2d 928, 930 (8 Cir. 1965). The same is true with respect to exemption from federal income tax, Stevens Bros. Foundation, Inc. v. Commissioner of Internal Revenue, 324 F. 2d 633, 638 (8 Cir. 1963), cert, denied 376 U.S. 969, 84 S.Ct. 1135, 12 L.Ed.2d 84; Duffy v. Birmingham, 190 F. 2d 738 (8 Cir. 1951), and with respect to exemption from federal social security taxes. Better Business Bureau of Washington v. United States, 326 U.S. 279, 66 S.Ct. 112, 90 L.Ed. 67 (1945).…