PERTHUR HOLDING CORP.

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By

• Consol. Utils. Co. v. Commissioner of Internal Revenue, 84 F.2d 548 (5th Cir. 1936)
  …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 U.S. 616, 53 S.Ct. 506, 77 L.Ed. 989; Faris v. Helvering, 71 F.(2d) 610 (C.C.A.9th), certiorari denied 293 U.S. 584, 55 S.Ct. 99, 79 L.Ed. 680; King v. United States, 79 F.(2d) 453 (C.C.A.4th). In T. W. Phillips, Jr., Inc., v. Commissioner, 63 F.(2d) 101, 1…
• THE Tahoma. Pierce v. United States, 87 F.2d 349 (9th Cir. 1936)
  …o be correct. 44 F.(2d) 302, 304. That rule was followed in U. S. v. Davidson (C.C.A. 1) 50 F.(2d) 517 (cert. den. 284 U.S. 660, 52 S.Ct. 36, 76 L.Ed. 559); Jackman v. U. S. (C.C.A.l) 56 F.(2d) 358; Gaul v. U. S. (C.C.A.l) 62 F. (2d) 559 (cert. den. 288 U.S. 616, 53 S.Ct. 507, 77 L.Ed. 989). Appellant argues that in The Chiquita, supra, the violation charged was engaging in an unlicensed trade, whereas in the instant case the violation charged is using a certificate of registry to which the vessel was not…