SOCIETA ANONIMA COOPERATIVE DI NAVIGAZIONE GARIBALDI
v.
UNITED STATES ET AL.; "ITALIA"-SOCIETA ANONIMA DI NAVIGAZIONE V. UNITED STATES ET AL.; "ITALIA"-SOCIETA ANONIMA DI NAVIGAZIONE V. UNITED STATES ET AL.; AND "ITALIA"-SOCIETA ANONIMA DI NAVIGAZIONE V. UNITED STATES ET AL.
SOCIETA ANONIMA COOPERATIVE DI NAVIGAZIONE GARIBALDI
UNITED STATES ET AL.; "ITALIA"-SOCIETA ANONIMA DI NAVIGAZIONE V. UNITED STATES ET AL.; "ITALIA"-SOCIETA ANONIMA DI NAVIGAZIONE V. UNITED STATES ET AL.; AND "ITALIA"-SOCIETA ANONIMA DI NAVIGAZIONE V. UNITED STATES ET AL.
329 U.S. 821
Supreme Court of the United States (1946)
Positive Treatment
Cited by 1 case
Opinion
Full opinion text not available for this case.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
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United States v. Sheahan, 323 F.2d 383 (5th Cir. 1963)…034 Congress focused on the physical or objective aspects of occupancy rather than on the subjective aspects. See E. C. Schroeder Co. v. Clifton, 10 Cir., 1946, 153 F. 2d 385, 390; cert. den’d, 328 U.S. 858, 66 S.Ct. 1351, 90 L.Ed. 1629; reh. den’d, 329 U.S. 821, 67 S.Ct. 33, 91 L.Ed. 699. A further indication that “use” means “occupancy” is given in the Senate hearings on an amendment allowing the taxpayer an additional six months in which to use a house which he has begun constructing within a year of the…