COMMERCIAL CREDIT CO.
v.
O'BRIEN, COUNTY TREASURER, ET AL.

U.S. | 1944-10-09
No. 378
323 U.S. 665 Supreme Court of the United States (1944) Positive Treatment
Cited by 3 cases
Per_curiam
Per Curiam:

Per Curiam:

The appeal is dismissed for want of jurisdiction. § 237 (a), Judicial Code, as amended, 28 U. S. C., § 344 (a); Memphis Gas Co. v. Beeler, 315 U. S. 649, 650-651, and cases cited. Treating the papers whereon the appeal was allowed as a petition for writ of certiorari as required by § 237 (c) of the Judicial Code, as amended, 28 U. S. C., § 344 (c), certiorari is denied. The Chief Justice took no part in the consideration or decision of this case.

Cases With Similar Vibessemantic neighbors from the corpus

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Cited By

  • Charleston Fed. Sav. & Loan Ass'n v. Alderson, 324 U.S. 182 (U.S. 1945)
    …alization, 287 U. S. 573; Miller v. Board of County Comm’rs, 290 U. S. 586; Baltimore National Bank v. State Tax Comm’n, 296 U. S. 538; Irvine v. Spaeth, 314 U. S. 575; Memphis Gas Co. v. Beeler, 315 U. S. 649, 650; Commercial Credit Co. v. O’Brien, 323 U. S. 665; see Ex parte Williams, 277 U. S. 267, 272; cf. Reeves v. Williamson, 317 U. S. 593. Where it appears from the opinion of the state court of last resort that a state statute was drawn in question, as repugnant to the Constitution, and that the deci…
  • Wilson v. Cook, 327 U.S. 474 (U.S. 1946)
    …will not be sustained where there has been only an attack upon a tax assessment, Jett Bros. Co. v. City of Carrollton, supra; Miller v. Board of County Comm’rs, 290 U. S. 586; Memphis Gas Co. v. Beeler, supra, 650; Commercial Credit Co. v. O’Brien, 323 U. S. 665; Charleston Assn. v. Alderson, supra, 185, or, as here, upon a “tax,” Citizens National Bank v. Durr, supra, 106; Indian Territory Illuminating Co. v. Board of County Comm’rs, 287 U. S. 573; Baltimore National Bank v. State Tax Comm’n, 296 U. S. 538…
  • Wolfe v. United States, 798 F.2d 1241 (9th Cir. 1986)
    …v. Toenyes, — Mont. —, 679 P. 2d 213, 219 (1984). Indeed, a corporation will be disregarded where it is used to evade a public duty, such as the paying of taxes. Commercial Credit Co. v. O’Brien, 115 Mont. 199, 211, 146 P. 2d 637, 643, cert. denied, 323 U.S. 665, 65 S.Ct. 75, 89 L.Ed. 541 (1944); accord Valley Finance, Inc. v. United States, 629 F. 2d 162, 171-72 (D.C.Cir.1980) (“[t]he Government’s inability otherwise to satisfy legitimate federal tax debts clearly may form a sound basis for such disregard…

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