GULF OIL CORP.

v.

WOOD

Citator

Cited By (74 total)

• United States v. Boyle, 469 U.S. 241 (U.S. 1985)
  …held that the taxpayer has a nondelegable duty to ascertain the deadline for a return and ensure that the return is filed by that deadline. See Estate of Geraci v. Commissioner, 32 TCM 424, 425 (1973), aff’d, 502 F. 2d 1148 (CA6 1974), cert. denied, 420 U. S. 992 (1975); Estate of Duttenhofer v. Commissioner, 49 T. C. 200, 205 (1967), aff’d, 410 F. 2d 302 (CA6 1969) (per curiam). The administrative regulations and practices exempt late filings from the penalty when the tardiness results from postal delays,…
• United States v. Weiner, 578 F.2d 757 (9th Cir. 1978)
  …. § 3504. This section requires the government in certain situations to admit or deny certain types of surveillance. The standards for such disclaimers are adequately covered in United States v. See, 505 F. 2d 845, 856 (9th Cir. 1974), cert. denied, 420 U.S. 992, 95 S.Ct. 1428, 43 L.Ed.2d 673 (1975); United States v. Vielguth, 502 F. 2d 1257, 1260 (9th Cir. 1974); United States v. Alter, 482 F. 2d 1016, 1027 (9th Cir. 1973). We are satisfied, as was the trial court, that the affidavits of the prosecutor suf…
• Coursen v. A.H. Robins Co., Inc., 764 F.2d 1329 (9th Cir. 1985)
  …sel is effectively nonreviewable absent interlocutory appeal), no interlocutory appeal of a pretrial ruling on the admissibility of evidence is available. Pollock & Riley, Inc. v. Pearl Brewing Co., 498 F. 2d 1240, 1246 (5th Cir.1974), cert. denied, 420 U.S. 992, 95 S.Ct. 1427, 1429, 43 L.Ed.2d 673 (1975); Virginia National Bank v. Commonwealth of Virginia, 448 F. 2d 425, 428 (4th Cir.1971); cf. Howfield, Inc. v. United States, 409 F. 2d 694, 696 (9th Cir.1969). The rationale underlying the denial of a rig…