UNITED STATES

v.

INTERNATIONAL BUSINESS MACHINES CORP.

Citator

Cited By

• In re Grand Jury Investigation, 723 F.2d 447 (6th Cir. 1983)
  …1026, 1027 (5th Cir.1982) (en banc); In re Grand Jury Proceedings (Jones), 517 F. 2d 666, 670-71 (5th Cir.1975); In re Grand Jury Proceedings (Fine), 641 F. 2d 199, 204 (5th Cir.1981); Frank v. Tomlinson, 351 F. 2d 384 (5th Cir. 1965), cert. denied, 382 U.S. 1028, 86 S.Ct. 648, 15 L.Ed.2d 540 (1966); In re Grand Jury Witness (Salas), 695 F. 2d 359, 361 (9th Cir.1982); In re Grand Jury Subpoenas [*452] Duces Tecum (Marger/Merenbach), 695 F. 2d 363, 365 (9th Cir.1982); In re Grand Jury Proceedings (Lawson), 60…
• Wagner v. The United States, 387 F.2d 966 (Ct. Cl. 1967)
  …United States, 348 F. 2d 932, 940, 172 Ct.Cl. 378, 391-392 (1965), cert. denied, 383 U.S. 957, 86 S.Ct. 1221, 16 L.Ed.2d 300 (1966). See also International Business Machines Corp. v. United States, 343 F. 2d 914, 170 Ct.Cl. 357 (1965), cert, denied, 382 U.S. 1028, 86 S.Ct. 647, 15 L.Ed.2d 540 (1966); cf. Bornstein v. United States, 345 F. 2d 558, 170 Ct.Cl. 576 (1965). . Although the gift was made in 1949, this fact was not disclosed to the Service until the audit of the estate tax return, at which time pla…
• Righter v. The United States, 439 F.2d 1204 (Ct. Cl. 1971)
  …ess Machines Corp. v. United States, 170 Ct.Cl. 357, 367, 343 F. 2d 914, 920 (1965),7 7. “Equality of treatment is so dominant in our understanding of justice that discretion, where it is allowed a role, must pay the strictest heed.’ cert. denied, 382 U.S. 1028 [86 S.Ct. 647, 15 L.Ed.2d 540] (1966), which plaintiff emphasizes, has no applicability to the estate tax problem here involved. The court’s concern in that case was the adverse competitive effects of the inconsistent positions of the Internal Reven…