BELT ET AL.

v.

UNITED STATES

Citator

Cited By

• United States v. Toney, 598 F.2d 1349 (5th Cir. 1979)
  …, 1969), cert. denied, 398 U.S. 932, 90 S.Ct. 1830, 26 L.Ed.2d 97 (1970); Milam v. U. S., 322 F. 2d 104, 107 (CA5, 1963), cert. denied, 377 U.S. 911, 84 S.Ct. 1174, 12 L.Ed.2d 181 (1964); Belt v. U. S., 73 F. 2d 888, 889 (CA5, 1934), cert. denied, 294 U.S. 713, 55 S.Ct. 513, 79 L.Ed. 1247 (1935). Other circuits have also adopted this rule. See, e. g., U. S. v. Craig, 573 F. 2d 455, 482-84 (CA7, 1977), cert. denied, 439 U.S. 820, 99 S.Ct. 83, 58 L.Ed.2d 110 (1978); U. S. v. Amrep Corp., 560 F. 2d 539, 545…
• Burns v. United States, 286 F.2d 152 (10th Cir. 1961)
  …, certiorari denied 350 U.S. 996, 76 S.Ct. 546, 100 L.Ed. 861, rehearing denied 351 U.S. 958, 76 S.Ct. 844, 100 L.Ed. 1480, motion to vacate sentence denied 10 Cir., 249 F. 2d 8. . Belt v. United States, 5 Cir., 73 F. 2d 888, 889, certiorari denied 294 U.S. 713, 55 S.Ct. 513, 79 L.Ed. 1247; Steiner v. United States, 5 Cir., 134 F. 2d 931, 934, certiorari denied 319 U.S. 774, 63 S.Ct. 1439, 87 L.Ed. 1721; United States v. Epstein, 2 Cir., 154 F. 2d 806, 809, certiorari denied sub. nom. Epstein v. United Sta…
• Cal. State Bd. of Equalization v. Sierra Summit, Inc., 490 U.S. 844 (U.S. 1989)
  …Swarts v. Hammer, 194 U. S. 441 (1904), other courts reasonably concluded that the State could not tax the operations of the bankruptcy trustee. See, e. g., In re Flat-bush Gum Co., 73 F. 2d 283 (CA2 1934), cert. denied sub nom. New York v. Arnold, 294 U. S. 713 (1935). In James v. Dravo Contracting Co., 302 U. S. 134 (1937), however, this Court rejected the distinction between a tax on the property of an agent and a tax on the agent’s operations. With the Court’s decision in Dravo Contracting, “the doctri…