PENNSYLVANIA ET AL.
v.
BOARD OF DIRECTORS OF CITY TRUSTS OF THE CITY OF PHILADELPHIA; AMITY ESTATES, INC., ET AL. V. WERKING; WOLF V. BOYD, DISTRICT DIRECTOR, IMMIGRATION AND NATURALIZATION SERVICE; OLAF PEDERSEN'S REDERI A/S V. MOTOR DISTRIBUTORS, LTD., ET AL.
PENNSYLVANIA ET AL.
BOARD OF DIRECTORS OF CITY TRUSTS OF THE CITY OF PHILADELPHIA; AMITY ESTATES, INC., ET AL. V. WERKING; WOLF V. BOYD, DISTRICT DIRECTOR, IMMIGRATION AND NATURALIZATION SERVICE; OLAF PEDERSEN'S REDERI A/S V. MOTOR DISTRIBUTORS, LTD., ET AL.
353 U.S. 989
Supreme Court of the United States (1957)
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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Bornstein v. The United States, 345 F.2d 558 (Ct. Cl. 1965)…ppel does not prevent the Commissioner from changing his position to correct an error of law. The principal case in this area is Automobile Club of Michigan v. Commissioner of Internal Revenue, 353 U.S. 180, 77 S.Ct. 707, 1 L.Ed.2d 746, reh. denied, 353 U.S. 989, 77 S.Ct. 1279, 1 L.Ed.2d 1147 (1957). The Supreme Court there held that the Commissioner of Internal Revenue was not estopped from applying the revocation of a ruling retroactively, since the doctrine of equitable estoppel is not a bar to the corre…