UNITED STATES EX REL. JORDAN

v.

ICKES, SECRETARY OF THE INTERIOR

Citator

Cited By

• Haley v. Seaton, 281 F.2d 620 (D.C. Cir. 1960)
  …etionary power to accept or reject an application for a noncompetitive oil and gas lease under § 17.11 This court, in United States ex rel. Jordan v. Ickes, 79 App.D.C. 114, 143 F. 2d 152, certiorari denied 320 U.S. 801, 64 S.Ct. 432, 88 L.Ed. 484; 323 U.S. 759, 65 S.Ct. 93, 89 L.Ed. 608, held that it was not the intent of Congress by the amendatory Act of August 21, 1935, to deprive the Secretary of the Interior of such discretion accorded him under the original Act, except as to a very limited group of a…
• Commissioner of Internal Revenue v. Landers Corp., 210 F.2d 188 (6th Cir. 1954)
  …obviously and as a practical matter gain, profit or income. We can not give to the Regulations a construction which will violate the language of the statute. Commissioner of Internal Revenue v. Netcher, 7 Cir., 143 F. 2d 484, 487, certiorari denied, 323 U.S. 759, 65 S. Ct. 92, 89 L.Ed. 607; Busey v. Deshler Hotel Co., 6 Cir., 130 F. 2d 187, 190, 142 A.L.R. 563. The Regulations can not exempt from the operation of the statute what is actually included by its terms. Manhattan General Equipment Co. v. Commiss…
• Corrigan v. Commissioner of Internal Revenue, 155 F.2d 164 (6th Cir. 1946)
  …their significance in tax matters in the light of what actually took place in that taxable year.” To the same effect are Monteith Bros. Co. v. United States, 7 Cir., 142 F. 2d 139; Commissioner v. Netcher, 7 Cir., 143 F. 2d 484, certiorari denied, 323 U.S. 759, 65 S. Ct. 92. Cf. United States v. Stone & Donner Co., 274 U.S. 225, 47 S.Ct. 616, 71 L.Ed. 1013. The taxpayer contends that the assessment and collection of these deficiencies is in any case barred by § 275(a), I.R.C., 2'6 U.S.C.A.Int.Rev.Code, §…