ESTEP ET UX.

v.

ILLINOIS

Citator

Cited By

• Reverend W. Eugene Scott v. Rosenberg, 702 F.2d 1263 (9th Cir. 1983)
  …(1980), and to individuals soliciting money for pretended religious purposes when religious beliefs were not sincerely held, see People v. Estep, 346 Ill.App. 132, 104 N.E. 2d 562, writ dismissed, 413 Ill. 437, 109 N.E. 2d 762 (1952), cert. denied, 345 U.S. 970, 73 S.Ct. 1112, 97 L.Ed. 1387 (1953); People v. Le Grande, 309 N.Y. 420, 131 N.E. 2d 712 (1956), and have concluded that the protections of the first amendment were not applicable. Here, however, we face the question whether, when an allegedly frau…
• The Pennroad Corp. & Affiliated Cos. v. Commissioner OF Internal Revenue, 261 F.2d 325 (3d Cir. 1958)
  …nds. This is of little, if any, significance when it is recognized that a company may have more than one business or more than one aspect to its business. Williamson v. Commissioner of Internal Revenue, 4 Cir., 201 F. 2d 564, certiorari denied 1953, 345 U.S. 970, 73 S.Ct. 1112, 97 L.Ed. 1387; Friend v. Commissioner of Internal Revenue, 10 Cir., 1952, 198 F. 2d 285, 46 A.L.R.2d 761; Fackler v. Commissioner of Internal Revenue, 6 Cir., 1943, 133 F. 2d 509. Inasmuch as Canton’s sale of real estate was sizeable…
• Frank v. Commissioner OF Internal Revenue, 321 F.2d 143 (8th Cir. 1963)
  …se factors have been seized upon by the courts as significant in individual cases (see, for example, Rollingwood Corp. v. Commissioner, 190 F. 2d 263, 266 (9 Cir., 1951) and Williamson v. Commissioner, 201 F. 2d 564, 567 (4 Cir., 1953), cert. denied 345 U.S. 970, 73 S.Ct. 1112, 97 L.Ed. 1387), we find nothing of convincing pertinence in details of this type in this case. We therefore readily conclude that, under all the circumstances presented here, Frank and McNatt were not entitled to the desired capital…