UNITED STATES

v.

HILTON HOTELS CORP.

Citator

Cited By

• MacKey v. United States, 401 U.S. 667 (U.S. 1971)
  …he administration of justice, and that “[t]he unreliability of the fact-finding process which is the touchstone of retro-activity is simply not threatened by the impersonal command of the wagering tax laws.” 411 F. 2d, at 509. We granted certiorari. 396 U. S. 954. I In United States v. Kahriger, 345 U. S. 22 (1953), a prosecution for failure to register and pay the gambling tax, this Court held that the registration requirement and the obligation to pay the gambling tax did not violate the Fifth Amendment.…
• Dyson v. Stein, 401 U.S. 200 (U.S. 1971)
  …titutional only if the definition of obscenity were changed somewhat. The court issued appropriate declaratory and injunctive relief effectuating its conclusions. 300 F. Supp. 602 (1969). Texas officials appealed, and we noted probable jurisdiction. 396 U. S. 954 (1969). Today we have again stressed the rule that federal intervention affecting pending state criminal prosecutions, either by injunction or by declaratory judgment, is proper only where irreparable injury is threatened. Douglas v. City of Jeanne…
• United States v. Hilton Hotels Corp., 397 U.S. 580 (U.S. 1970)
  …ict Court held that the fees and costs related to the post-merger appraisal proceeding itself were deductible. 285 F. Supp. 617 (D. C. N. D. Ill. 1968). The Court of Appeals [*583] affirmed, 410 F. 2d 194 (C. A. 7th Cir.), and we granted certiorari, 396 U. S. 954 (1969). We reverse. The Court of Appeals recognized that expenses of acquiring capital assets are capital expenditures for tax purposes. However, the court believed that the "primary purpose” test of Rassenfoss v. Commissioner, 158 F. 2d 764 (C. A.…