GRAHAM-BROWN SHOE CO. ET AL.

v.

HOLLIDAY, ALLEGED TRUSTEE

Citator

Cited By

• T. W. Phillips, Jr., Inc. v. Commissioner of Internal Revenue, 63 F.2d 101 (3d Cir. 1933)
  …dity of a revenue act. Nicol v. Ames, 173 U. S. 509, 514, 515, 19 S. Ct. 522, 43 L. Ed. 786. Moreover, this court in the present ease is aided by the discussions and decisions in Newman, Saunders & Co. v. United States (Ct. Cl.) 36 F.(2d) 1009; Id., 281 U. S. 760, 50 S. Ct. 460, 74 L. Ed. 1169; and Osburn California Corporation v. Welch (C. C. A.) 39 F.(2d) 41; Id., 282 U. S. 850, 51 S. Ct. 28, 75 L. Ed. 753, directly holding the provision constitutional. On facts similar to these in the instant case, the d…
• Consol. Utils. Co. v. Commissioner of Internal Revenue, 84 F.2d 548 (5th Cir. 1936)
  …. 475, 69 L.Ed. 897, is to the contrary.” Construing similar though not identical statutes, the courts have upheld analogous provisions as not imposing a direct tax. Newman, Saunders & Co. v. United States (Ct.Cl.) 36 F.(2d) 1009, certiorari denied 281 U.S. 760, 50 S.Ct. 460, 74 L.Ed. 1169. See, also, Osburn California Corp. v. Welch, 39 F.(2d) 41 (C.C.A.9th), certiorari denied 282 U.S. 850, 51 S.Ct. 28, 75 L.Ed. 753; Perthur Holding Corp. v. Commissioner, 61 F.(2d) 785 (C.C.A. 2d), certiorari denied 288…
• Robinette v. Commissioner of Internal Revenue, 148 F.2d 513 (9th Cir. 1945)
  …ty already in the hands of the taxpayer. Osburn California Corp. v. Welch, 9 Cir., 39 F. 2d 41, cert. denied, 282 U.S. 850, 51 S.Ct. 28, 75 L.Ed. 753. See also Newman, Saunders & Co. v. United States, 36 F. 2d 1009, 68 Ct.Cl. 641, certiorari denied, 281 U.S. 760, 50 S.Ct. 460, 74 L.Ed. 1169; Lawler v. Commissioner, 9 Cir., 78 F. 2d 567; Martz v. Commissioner, 82 F. 2d 110. The decision of the Tax Court is correct and is affirmed.…