NAPOLI

v.

UNITED STATES

Citator

Cited By

• Piper Aircraft Corp. v. Anneliese Schwendemann, 578 So. 2d 319 (Fla. 3d DCA 1991)
  …4 So. 2d 797 (Fla. 1st DCA 1969); see Oboussier-Lowe v. Kuehne & Nagel (A.G. & Co.), 531 So. 2d 249 (Fla. 5th DCA 1988); Tropigas, S.A. v. Anderson, 447 So. 2d 338 (Fla.3d DCA 1984), pet. for review dismissed, 453 So. 2d 45 (Fla.1984), cert. denied, 469 U.S. 1074, 105 S.Ct. 568, 83 L.Ed.2d 509 (1984); Sempe v. Coordinated Caribbean Transport, Inc., 363 So. 2d 194 (Fla.3d DCA 1978), cert. denied, 372 So. 2d 467 (Fla.1979). Affirmed. SCHWARTZ, C.J., and GERSTEN, J., concur.…
• Atl. Veneer Corp. v. Commissioner OF Internal Revenue, 812 F.2d 158 (4th Cir. 1987)
  …wo-edged sword,” committing the partnership to a position which can, in some circumstances, entail both tax benefits and tax burdens. Gindes v. United States, 661 F. 2d 194, n. 9, 228 Ct.Cl. 632 (1981), aff'd, 740 F. 2d 947 (Fed.Cir.), cert. denied, 469 U.S. 1074, 105 S.Ct. 569, 83 L.Ed.2d 509 (1984). Because the election can affect partners in different ways, there seems to be a reasonable basis for the rule requiring that the election be made by the partnership. Although taxpayer is correct in its argument…
• J.E.T.S., Inc. v. The United States, 838 F.2d 1196 (Fed. Cir. 1988)
  …377 F. 2d 428, 432 (5th Cir.1967)). See also Smith Int’l, Inc. v. Hughes Tool Co., 759 F. 2d 1572, 1576 (Fed.Cir.), cert. denied, 474 U.S. 827, 106 S.Ct. 87, 88 L.Ed.2d 71 (1985); Gindes v. United States, 740 F. 2d 947, 950 (Fed.Cir.), cert. denied, 469 U.S. 1074, 105 S.Ct. 569, 83 L.Ed.2d 509 (1984). The Board’s decision in the first appeal was “clearly erroneous” and to follow it “would work a manifest injustice.” The contract which, according to the Board’s decision in the first case, the government cons…