INDIANA BROADCASTING CORP.

v.

COMMISSIONER OF INTERNAL REVENUE.

Citator

Cited By (36 total)

• Alfred Dunhill of London, Inc. v. Republic OF Cuba, 425 U.S. 682 (U.S. 1976)
  …he United States [*687] courts will not give effect to foreign government confiscations without compensation of property located in the United States and because under Republic of Iraq v. First Nat. City Bank, 353 F. 2d 47 (CA2 1965), cert. denied, 382 U. S. 1027 (1966), the situs of the accounts receivable was with the importer-debtors, the 1960 seizures did not reach the preintervention accounts, and the former owners, rather than the interventors, were entitled to collect them from the importers — even th…
• United States v. Williams, 617 F.2d 1063 (5th Cir. 1980)
  …1942); United States v. Belmont, 301 U.S. 324, 57 S.Ct. 758, 81 L.Ed. 1134 (1937); Oetjen v. Central Leather Co., 246 U.S. 297, 38 S.Ct. 309, 62 L.Ed. 726 (1918); Republic of Iraq v. First Nat’l City Bank, 353 F. 2d 47 (2d Cir. 1965), cert. denied, 382 U.S. 1027, 86 S.Ct. 648, 15 L.Ed.2d 540 (1966). . Cf. Katz v. United States, 389 U.S. 347, 351, 88 S.Ct. 507, 511, 19 L.Ed.2d 576 (1967) (“[T]he Fourth Amendment protects people, not places.”). . Reid v. Covert, 354 U.S. 1, 6, 77 S.Ct. 1222, 1225, 1 L.Ed.2d…
• United States v. Gross, 416 F.2d 1205 (8th Cir. 1969)
  …and United States v. Rabinowitz, 327 F. 2d 62, 76 (6 Cir. 1964) (where only Baren is cited). The Sixth Circuit has quoted its language from Rabinowitz on at least one occasion. United States v. Lichota, 351 F. 2d 81, 89 (6 Cir. 1965), cert. denied, 382 U.S. 1027, 86 S.Ct. 647, 15 L.Ed.2d 540. The Fifth Circuit has picked it up. Bass v. United States, 409 F. 2d 179, 180 (5 Cir. 1969). The expressions in Baren and Rabinowitz were sufficiently significant to persuade at least one federal trial court to instruc…