GUGLIELMINI
v.
UNITED STATES
GUGLIELMINI
UNITED STATES
400 U.S. 820
Supreme Court of the United States (1970)
Positive Treatment
Cited by 1 case
Opinion
Full opinion text not available for this case.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
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Chicago v. The United States, 455 F.2d 993 (Ct. Cl. 1972)…and courts cannot rewrite tax laws, however appealing and logical it may be. See F. W. Fitch Co. v. United States, 323 U.S. 582, 65 S.Ct. 409, 89 L.Ed. 472 (1945), Shakespeare Co. v. United States, 189 Ct.Cl. 411, 419 F. 2d 839 (1969), cert. denied, 400 U.S. 820, 91 S.Ct. 37, 27 L.Ed.2d 47 (1970). Towanda and Kent, relied on by defendant, dealt with § 337 of the 1954 Code and the problem of gain derived by a corporation from an involuntary conversion during a period of complete liquidation. Section 337 pro…