JACK'S COOKIE CO.

v.

UNITED STATES

Citator

Cited By (26 total)

• Agins et ux. v. City of Tiburon, 447 U.S. 255 (U.S. 1980)
  …lay, are “incidents of ownership. They cannot be considered as a ‘taking’ in the constitutional sense.” Danforth v. United States, 308 U. S. 271, 285 (1939). See Thomas W. Garland, Inc. v. City of St. Louis, 596 F. 2d 784, 787 (CA8), cert. denied, 444 U. S. 899 (1979); Reservation Eleven Associates v. District of Columbia, 136 U. S. App. D. C. 311, 315-316, 420 F. 2d 153, 157-158 (1969); Virgin Islands v. 50.05 Acres of Land, 185 F. Supp. 495, 498 (V. I. 1960) ; 2 J. Saekman & P. Rohan, Nichols’ Law of E…
• New York v. Burger, 482 U.S. 691 (U.S. 1987)
  …987). Courts have upheld such statutes against federal constitutional attack. See, e. g., Bionic Auto Parts & Sales, Inc. v. Fahner, 721 F. 2d 1072, 1081 (CA7 1983); People v. Easley, 90 Cal. App. 3d 440, 445, 153 Cal. Rptr. 396, 399, cert. denied, 444 U. S. 899 (1979); Moore v. State, 442 So. 2d 215, 216 (Fla. 1983); People v. Barnes, 146 Mich. App. 37, 42, 379 N. W. 2d 464, 466 (1985); State v. Zinmeister, 27 Ohio App. 3d 313, 318, 501 N. E. 2d 59, 65 (1985); see also State v. Tindell, 272 Ind. 479, 483,…
• United States v. Boyle, 469 U.S. 241 (U.S. 1985)
  …a timely filing is the taxpayer’s alone, and that the taxpayer’s reliance on his tax advisers — accountants or [*248] attorneys — is not a “reasonable cause.” Millette & Associates v. Commissioner, 594 F. 2d 121, 124-125 (per curiam), cert. denied, 444 U. S. 899 (1979); Logan Lumber Co. v. Commissioner, 365 F. 2d 846, 854 (1966). The Eighth Circuit also has concluded' that reliance on counsel does not constitute “reasonable cause.” Smith v. United States, 702 F. 2d 741, 743 (1983) (per curiam); Boeving v.…