DIVARCO ET AL.

v.

UNITED STATES

Citator

Cited By (35 total)

• Dania Jai-Alai Palace, Inc. v. Sykes, 425 So. 2d 594 (Fla. 4th DCA 1982)
  …Ed.2d 861 (1982). The reliance on these factors by the factfinder in a federal bench trial was approved in Bay Sound Transportation Co. v. United States, 474 F. 2d 1397 (5th Cir.1973) (per curiam), aff’g 350 F.Supp. 420 (S.D.Tex.1972), cert. denied, 415 U.S. 916, 94 S.Ct. 1413, 39 L.Ed.2d 471 (1974). These factors were initially set forth in Taylor v. Standard Gas & Electric Co., 96 F. 2d 693, 704-05 (10th Cir.1938) (quoting Powell on Parent and Subsidiary Corporations), rev’d on other grounds, 306 U.S. 307…
• United States v. Hedman, 630 F.2d 1184 (7th Cir. 1980)
  …7206(1). United States v. Clavey, 578 F. 2d 1219 (7th Cir. 1978) (en banc) (adopting by reference the panel opinion at 565 F. 2d 111 (7th Cir. 1977) on this point); see also United States v. DiVarco, 484 F. 2d 670, 673 (7th Cir. 1973), cert. denied, 415 U.S. 916, 94 S.Ct. 1412, 39 L.Ed.2d 470 (1974). Moreover, appellant’s reliance on Section 6501(e) of the Internal Revenue Code, which defines substantial for purposes of civil liability as a misstatement in excess of twenty-five percent of the amount of the…
• NEW Jersey Educ. Ass'n v. Burke, 579 F.2d 764 (3d Cir. 1978)
  …1977); Spence v. Latting, 512 F. 2d 93 (10th Cir. 1974) cert. denied, 423 U.S. 896, 96 S.Ct. 198, 46 L.Ed.2d 129 (1976); Lovely v. Laliberte, 498 F. 2d 1261 (1st Cir. 1974); Francisco Enterprises v. Kirby, 482 F. 2d 481 (9th Cir. 1973) cert. denied, 415 U.S. 916, 94 S.Ct. 1413, 39 L.Ed.2d 471 (1974); Cf. Roy v. Jones, 484 F. 2d 96, 98 (3d Cir. 1973) (dictum). . Cf. Atlantic Coast Line R. Co. v. Engineers, 398 U.S. 281, 295, 90 S.Ct. 1739, 1747, 26 L.Ed.2d 234 (1970). (“Although it could have tendered its f…