GETER

v.

NELSON, WARDEN

Citator

Cited By

• Commissioner of Internal Revenue v. Portland Cement Co. of Utah, 450 U.S. 156 (U.S. 1981)
  …Tax Court for a redetermination. The Tax Court, following its rule of applying the law of the court of appeals to which an appeal would be taken,14 relied upon United States v. Ideal Basic Industries, Inc., 404 F. 2d 122 (CA10 1968), cert. denied, 395 U. S. 936 (1969), and accepted respondent’s position. 36 TCM 578 (1977), ¶ 77,137 P-H Memo TC. Ideal Basic Industries had held that cement sold in bulk is the first marketable product of an integrated miner-manufacturer and that revenues from sales of cement…

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• United States ex rel. Rogelio Nieves Negron v. The State OF NEW York, 434 F.2d 386 (2d Cir. 1970)
  …the Appellate Division. Second Department on April 22, 1968, 29 A.D.2d 1050. Leave to appeal was denied by the New York Court of Appeals on July 12, 1968. Certiorari was denied by the United States Supreme Court on June 2, 1969. Negron v. New York, 395 U.S. 936, 89 S.Ct. 2000, 23 L.Ed.2d 452. . At the hearing before Judge Bartels, Baker testified that he “was not able to speak with” Negron “at all” without an interpreter. . Negron testified before Judge Bartels below that he could not recall these confere…
• Mut. Assurance, Inc. v. United States, 56 F.3d 1353 (11th Cir. 1995)
  …ommissioner in determining the merits of the original claim, the amendment is proper.” United States v. Ideal Basic Industries, Inc., 404 F. 2d 122, 124 (10th Cir.1968) (quoting Pink v. United States, 105 F. 2d 183, 187 (2d Cir.1939)), cert. denied, 395 U.S. 936, 89 S.Ct. 1997, 23 L.Ed.2d 451 (1969). CONCLUSION Accordingly, the judgment of the district court is affirmed. AFFIRMED. . Section 7422 provides, in relevant part: (a) .... No suit or proceeding shall be maintained in any court for the recovery of…