AMERICAN FINISHING CO.

v.

NATIONAL LABOR RELATIONS BOARD

Citator

Cited By (15 total)

• Gerardo v. Commissioner OF Internal Revenue, 552 F.2d 549 (3d Cir. 1977)
  …f’d, 538 F. 2d 314 (2d Cir. 1976); accord, Wiles v. Commissioner of Internal Revenue, 499 F. 2d 255, 259 (10th Cir.), cert. denied, 419 U.S. 966, 95 S.Ct. 310, 42 L.Ed.2d 270 (1974); Estate of Goodall, 391 F. 2d 775, 782-84 (8th Cir.), cert. denied, 393 U.S. 829, 89 S.Ct. 96, 21 L.Ed.2d 100 (1968). The practice is grounded in the Commissioner’s need to protect the revenue and avoid a windfall for a delinquent taxpayer. See Estate of Goodall, 391 F. 2d at 782. In Goodall, then Judge (now Mr. Justice) Blackmu…
• Borden, Inc. v. Fed. Trade Comm'n, 674 F.2d 498 (6th Cir. 1982)
  …petition. New Jersey Wood Finishing Co. v. Minnesota Mining & Mfg. Co., 332 F. 2d 346, 351 (3rd Cir. 1964), aff’d, 381 U.S. 311, 85 S.Ct. 1473, 14 L.Ed.2d 405 (1965); Luria Brothers & Co. v. F. T. C., 389 F. 2d 847, 859-60 (3rd Cir.), cert. denied, 393 U.S. 829, 89 S.Ct. 94, 21 L.Ed.2d 100 (1968). Although it is well settled that methods of competition need not violate the Sherman or Clayton Acts in order to constitute a violation of § 5 of the Federal Trade Commission Act,14 in the present case, the Comm…

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• Harper OIL Co. v. United States, 425 F.2d 1335 (10th Cir. 1970)
  …missioner of Internal Revenue v. Ambrose, 127 F. 2d 47 (5 Cir. 1942). In others its validity was assumed for purposes of the appellate review. See Estate of Goodall v. Commissioner of Internal Revenue, 391 F. 2d 775, 805 (8 Cir. 1968), cert. denied, 393 U.S. 829, 89 S.Ct. 96, 21 L.Ed.2d 100. 5. In 1943 one Fifth Circuit judge, concurring specially, expressed doubt about the option’s validity. Hunt v. Commissioner of Internal Revenue, 135 F. 2d 697, 700 (5 Cir. 1943). Two years later that court squarely enc…