COMMISSIONER OF INTERNAL REVENUE

v.

SCHLUDE ET UX.

Citator

Cited By

• Schlude et ux. v. Commissioner of Internal Revenue, 372 U.S. 128 (U.S. 1963)
  …. S. 687. Following the American Automobile Association case, certiorari in this case was granted, the judgment of the lower court vacated, 367 U. S. 911, and the cause remanded for further consideration in light of American Automobile Association. 368 U. S. 873. In a per curiam opinion, the Court of Appeals held that in view of American Automobile Association, the taxpayers’ accounting method “does not, for income tax purposes, clearly reflect income” and affirmed the judgment for the [*130] Commissioner,…
• Schlude v. Commissioner OF Internal Revenue, 296 F.2d 721 (8th Cir. 1961)
  …e is remanded in light of American Automobile Association v. United States * * Commissioner of Internal Revenue v. Schlude et ux., 367 U.S. 911, 81 S.Ct. 1915, 6 L.Ed.2d 1248. On October 9, 1961, in denying petition for rehearing, the Supreme Court, 368 U.S. 873, 82 S.Ct. 25, amended its per curiam order of June 19, 1961, as follows: “The judgment is vacated and the case is remanded for further consideration in the light of American Automobile Association v. United States * * (Emphasis supplied.) Pursuant…
• Guido v. City OF Schenectady, 404 F.2d 728 (2d Cir. 1968)
  …ial in this case in 3958, it was settled law, under Wolf v. Colorado, 338 U.S. 25, 69 S.Ct. 1359, 93 L.Ed. 1782 (1949) that the Constitution did not require the exclusion of uneon-stitutionally seized evidence in state trials. Although Mapp v. Ohio, 368 U.S. 873, 82 S.Ct. 23, 7 L.Ed.2d 72 (3963), later reversed this ruling, it was held not to be retroactive. Linkletter v. Walker, 381 U.S. 618. 85 S.Ct. 1731, 14 L.Ed.2d 601; United States ex rel. Angelet v. Fay, 333 F. 2d 12 (2d Cir. 1964).…

Authorities Cited

• Commissioner of Internal Revenue v. Schlude et ux., 367 U.S. 911 (U.S. 1961)
• Fam. Fair, Inc. v. Ohio, 367 U.S. 911 (U.S. 1961)