FERNANDEZ ET AL.

v.

UNITED STATES

Citator

Cited By (23 total)

• Commissioner of Internal Revenue v. Lincoln Sav. & Loan Assn., 403 U.S. 345 (U.S. 1971)
  …ot provide a complete list of nondeductible expenditures. Iowa Southern Utilities Co. v. Commissioner, 333 F. 2d 382, 385 (CA8 1964), cert. denied, 379 U. S. 946; General Bancshares Corp. v. Commissioner, 326 F. 2d 712, 716 (CA8 1964), cert. denied, 379 U. S. 832. See Helvering v. Winmill, 305 U. S. 79 (1938); Woodward v. Commissioner, 397 U. S. 572 (1970); United States v. Hilton Hotels Corp., 397 U. S. 580 (1970). Ill Lincoln’s pro rata share of the Secondary Reserve, of course, is not without its tax as…
• United States v. Escalante, 637 F.2d 1197 (9th Cir. 1980)
  …ant’s intent, knowledge, modus operandi, preparations and plan, and absence of any mistake in his acts.” United States v. Castro, 476 F. 2d 750, 753 (9th Cir. 1973). See also Fernandez v. United States, 329 F. 2d 899, 908 (9th Cir.), cert. denied, 379 U.S. 832, 85 S.Ct. 62, 13 L.Ed.2d 40 (1964); United States v. Jones, 425 F. 2d 1048, 1051 (9th Cir.), cert. denied, 400 U.S. 823, 91 S.Ct. 44, 27 L.Ed.2d 51 (1970). We conclude under the circumstances of this case that Miller’s testimony would have been adm…
• United States v. Valenzuela, 596 F.2d 824 (9th Cir. 1979)
  …joinder proper under that rule. Schaffer v. United States, 362 U.S. 511, 514, 80 S.Ct. 945, 4 L.Ed.2d 921 (1960); United States v. Donaway, 447 F. 2d 940, 943 (9th Cir. 1971); Fernandez v. United States, 329 F. 2d 899, 905 (9th Cir.), cert. denied, 379 U.S. 832, 85 S.Ct. 62,13 L.Ed.2d 40 (1964). Even if the appellate court decides subsequently that the conspiracy count was improper, and reverses the conspiracy conviction, reversal of the substantive convictions does not result under Rule 8(b). Fernandez v.…