O'BRIEN

v.

UNITED STATES

Citator

Cited By

• Maas Bros., Inc. v. Green, 182 So. 2d 633 (Fla. 1st DCA 1966)
  …ntiff would avoid the application of this statute by relying upon the decisions in the cases of Bankers Trust Co. v. Florida East Coast Ry. Co., 8 F.Supp. 874 (S.D.Fla.1934), Lee v. Kenan, 78 F. 2d 425 [100 A.L.R. 869] (5th Cir. 1935), cert. denied [296 U.S. 637, 56 S.Ct. 170] 80 L.Ed. 453, Metropolis Pub. Co. v. Lee [126 Fla. 107], 170 So. 442 (Fla.1936), DeVore v. Lee [158 Fla. 608], 30 So. 2d 924 (Fla.1947), State [ex rel. Weinberg] v. Green [Fla.], 132 So. 2d 761 (1961), Gulf American Land Corporation v…
• Commissioner of Internal Revenue v. W. F. Trimble & Sons Co., 98 F.2d 853 (3d Cir. 1938)
  …611, 55 S.Ct. 141, 79 L.Ed. 701. Viewed in this light, I can distinguish no substantial difference between the principle governing the case at bar and that enunciated by this court in Commissioner v. Riggs, 3 Cir., 78 F. 2d 1004, certiorari denied 296 U.S. 637, 56 S.Ct. 171, 80 L.Ed. 453. True that in the Riggs Case the consideration for the transaction of purchase took the form of notes which were cancelled at the time of the repurchase, while in the case at bar actual cash passed from the taxpayer to th…