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United States Vs. Cartwright
Cites for this judgment
- US Supreme Court
- May 07, 1973
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U.S. 546 (1973) U.S. Supreme Court United States v. CartwrightSearch
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U.S. 546 (1973) United States v. CartwrightSearch
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must be upheld. United States v. CorrellSearch
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U. S. 299 , 389 U. S. 307 (1967). See Bingler v. JohnsonSearch
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Commissioner v. SouthSearch
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duty, and both willingly enter into the sale transactions nonetheless. As Judge Winner correctly observed in Hicks v. UnitedSearch
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See Estate of Wells v. CommissionerSearch
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For this argument, heavy reliance is placed on this Court's decisions in Guggenheim v. RasquinSearch
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regard for the market in mutual fund shares that the Act created and regulates. Cf. L. E. Shunk Latex Products, Inc. v. CommissionerSearch
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Estate of Wells v. CommissionerSearch
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T.C. 871, 873 (1968), aff'd sub nom. Ruchlmann v. CommissionerSearch
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In Estate of Wells v. CommissionerSearch
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sustained the regulation, with six judges dissenting. That decision was affirmed by the Sixth Circuit in Rehlmann v. CommissionerSearch
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F.2d 1302 (1969), cert. . denied, 398 U.S. 950 (1970). The companion gift tax regulation was upheld in Howell v. UnitedSearch
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b) was held invalid in Davis v. UnitedSearch
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States, 460 F.2d 769 (CA9 1972), aff'g 306 F.Supp. 949 (CD Cal.1969). See also Hicks v. UnitedSearch
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Hicks v. UnitedSearch
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whether the Regulation is so inherently unreasonable and inconsistent with the statute as to be invalid. United States v. CorrellSearch
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and sellers has already been sustained by this Court in a case closely akin to the case before us. See Guggenheim v. RasquinSearch
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U.S. at 389 U. S. 306 -307. See Bingler v. JohnsonSearch
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U.S. Supreme Court United States v. CartwrightSearch
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See Bingler v. JohnsonSearch
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Cf. L. E. Shunk Latex Products, Inc. v. CommissionerSearch
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Ruchlmann v. CommissionerSearch
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Rehlmann v. CommissionerSearch
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Howell v. UnitedSearch
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Davis v. UnitedSearch
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See Guggenheim v. RasquinSearch
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