NICHOLS ET UX.

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By (23 total)

• United States v. Garber, 607 F.2d 92 (5th Cir. 1979)
  …within the meaning of section 61(a) of the Internal Revenue Code. This question of the meaning of “gross income” is purely a legal one, a matter of statutory construction. See, e. g., Haverly v. United States, 513 F. 2d 224 (7th Cir.), cert. denied, 423 U.S. 912, 96 S.Ct. 216, [*110] 46 L.Ed.2d 140 (1975). Such a question of law is for the court alone, United States v. Seaboard Coast Line Railroad, 368 F.Supp. 1079, 1083 (M.D.Fla.1973), although the court would certainly be free to consider the opinions o…
• Harold Friedman Inc. v. Thorofare Mkts. Inc., 587 F.2d 127 (3d Cir. 1978)
  …U.S. 596, 608, 92 S.Ct. 1126, 31 L.Ed.2d 515 (1972); Evans v. S. S. Kresge, 544 F. 2d 1184, 1192 & n. 26 (3d Cir. 1976). Furthermore, we are reminded of this Court’s admonition in DeFilippo v. Ford Motor Co., 516 F. 2d 1313 (3d Cir.), cert. denied 423 U.S. 912, 96 S.Ct. 216, 46 L.Ed.2d 141 (1975), that “ ‘[t]he term “group boycott” . . . is in reality a very broad label for divergent types of concerted activity. To outlaw certain types of business conduct merely by attaching the “group boycott” and “per s…
• Sitkin Smelting & Ref. Co., Inc. v. FMC Corp., 575 F.2d 440 (3d Cir. 1978)
  …found a per se violation of the Sherman Act on the basis of a concerted refusal to deal between a single seller and a single buyer. .We are reminded of this Court’s admonition in De-Filippo v. Ford Motor Co., 516 F. 2d 1313 (3d Cir.), cert. denied, 423 U.S. 912, 96 S.Ct. 216, 46 L.Ed.2d 141 (1975), that “ ‘[t]he term “group boycott” . . is in reality a very broad label for divergent types of concerted activity. To outlaw certain types of business conduct merely by attaching the “group boycott” and “per se”…