JONES

v.

PAGE ET AL.

Citator

Cited By

• Parmelee Transp. Co. v. The United States, 351 F.2d 619 (Ct. Cl. 1965)
  …this construction of the facts and of the meaning of “property” under the Internal Revenue Code of 1954 is not inconsistent with the cases cited by the defendant. In Consolidated Freight Lines v. Commissioner, 101 F. 2d 813 (9th Cir.), cert. denied, 308 U.S. 562, 60 S.Ct. 73, 84 L.Ed. 472 (1939), the taxpayer acquired certificates of convenience and necessity to operate trucks in the State of Washington. The cost far exceeded the annual state fee. When the state abolished the licensing system thereby [*624]…
• United States v. Fixico, 115 F.2d 389 (10th Cir. 1940)
  …41 S.Ct. 508, 65 L.Ed. 1027; Employers Reinsurance Corporation v. Bryant, 299 U.S. 374, 57 S.Ct. 273, 81 L.Ed. 289; Travelers’ Protective Ass’n v. Smith, 4 Cir., 71 F. 2d 511; In re Satterley, 5 Cir., 102 F. 2d 144, certiorari denied Jones v. Page, 308 U.S. 562, 60 S.Ct. 93, 84 L.Ed. 472. It is urged however that section 3 is silent in respect to the re-examination of an order of remand; that the inhibition against re-examination contained in the general removal statute has no application; and that in the…
• Cont'l Oil Co. v. Jones, 113 F.2d 557 (10th Cir. 1940)
  …d. 596, 97 A.L.R. 1355; Johnson v. Commissioner, 2 Cir., 86 F. 2d 710; Morsman v. Commissioner, 8 Cir., 90 F. 2d 18, 113 A.L.R. 441, certiorari denied, 302 U.S. 701, 58 S.Ct. 20, 82 L.Ed. 542; Jones v. Page, 5 Cir., 102 F. 2d 144, certiorari denied, 308 U.S. 562, 60 S.Ct. 93, 84 L.Ed.-; Helvering v. Johnson, 8 Cir., 104 F. 2d 140, affirmed by an equally divided court, 308 U.S. 523, 60 S.Ct. 293, 84 L.Ed.-. But where evasion or avoidance of taxes is the intent and purpose of a transaction the forms used for…