FIBREBOARD PAPER PRODUCTS CORP.

v.

NATIONAL LABOR RELATIONS BOARD ET AL.

Citator

Cited By

• Commissioner of Internal Revenue v. Brown, 380 U.S. 563 (U.S. 1965)
  …transaction and that the amounts received by respondents were proceeds from the sale of stock and entitled to long-term capital gains treatment under the Internal Revenue Code. The Court of Appeals affirmed, 325 F. 2d 313, and we granted certiorari, 377 U. S. 962. Having abandoned in the Court of Appeals the argument that this transaction was a sham, the Commissioner now admits that there was real substance in what occurred between the Institute and the Brown family. The transaction was a sale under local l…
• Am. Oil Co. v. Neill, 380 U.S. 451 (U.S. 1965)
  …Due Process and Commerce Clauses since it was applied to a sale made outside of Idaho. On appeal the Idaho Supreme Court reversed, finding the constitutional objections to be without merit. 86 Idaho 7, 383 P. 2d 350. We noted probable jurisdiction, 377 U. S. 962, because the validity of a state statute had been upheld over an objection that it was repugnant to the Constitution. 28 U. S. C. § 1257 (2) (1958 ed.). I. When passing on the constitutionality of a state taxing scheme it is firmly established tha…