MANUEL RODRIGUEZ TRADING CORP. ET AL.

v.

UNITED STATES; AND UNITED STATES V. MANUEL RODRIGUEZ TRADING CORP. ET AL.

Citator

Cited By

• MacNEIL Bros. Co. v. Cohen, 264 F.2d 186 (1st Cir. 1959)
  …. See MacNeil Bros. Co. v. Justices of Superior Court, 1 Cir., 1957, 242 F. 2d 273, certiorari denied 1957, 355 U.S. 805, 78 S.Ct. 48, 2 L.Ed.2d 49; Handy Cafe, Inc. v. Justices of Superior Court, 1 Cir., 1957, 248 F. 2d 485, certiorari denied 1958, 356 U.S. 902, 78 S.Ct. 561, 2 L.Ed.2d 580; MacNeil Bros. Co. v. Forte, 1 Cir., 1958, 253 F. 2d 500; Matter of MacNeil Bros. Co., 1 Cir., 1958, 259 F. 2d 386; MacNeil Bros. Co. v. State Realty Company of Boston, Inc., 1 Cir., 262 F. 2d 364. In our system, it must…
• Commissioner OF Internal Revenue v. Thompson I. Welch, 345 F.2d 939 (5th Cir. 1965)
  …on by the district director and the assessment has been made in accordance with its terms, the waiver cannot be withdrawn.” We are not here concerned with problems of estoppel. See Daugette v. Patterson, 5 Cir., 1957, 250 E.2d 753, cert, den., 1958, 356 U.S. 902, 78 S.Ct. 561, 2 L. Ed.2d 580 (Form 870-AD); 4 Mertens, § 49.139. . See note 6 of tbe 10 Circuit’s opinion, 307 F. 2d at 265. This is its theme here also. . While we reject the Government’s flat contention that nothing short of a formal deficiency…
• Uinta Livestock Corp. v. United States, 355 F.2d 761 (10th Cir. 1966)
  …335 U.S. 908, 69 S. [*767] Ct. 411, 93 L.Ed. 441, followed recently in H. W. Nelson Company v. United States, 308 F. 2d 950, 158 Ct.Cl. 629; Cain v. United States, 8 Cir., 255 F. 2d 193; and Daugette v. Patterson, 5 Cir., 250 F. 2d 753, cert. denied 356 U.S. 902, 78 S.Ct. 561, 2 L.Ed.2d 580. Cf. Girard v. Gill, D.C., 142 F.Supp. 770, aff. per curiam 243 F. 2d 166 (4th Cir.). Their position can perhaps best be summed up if at all in the words of the Eighth Circuit in the Cain case where the court said at pag…