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United States Vs. Cartwright

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  • US Supreme Court
  • May 07, 1973

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33 entries 5 linked 28 unlinked
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  1. Powers Vs. Commissioner US Supreme Court · Feb 03, 1941
  2. United States Vs. Ryerson US Supreme Court · Jan 01, 1941
  3. Bingler Vs. Johnson US Supreme Court · Apr 23, 1969
  4. United States Vs. Correll US Supreme Court · Dec 11, 1967
  5. Guggenheim Vs. Rasquin US Supreme Court · Feb 03, 1941
  6. U.S. 546 (1973) U.S. Supreme Court United States v. Cartwright
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  7. U.S. 546 (1973) United States v. Cartwright
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  8. must be upheld. United States v. Correll
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  9. U. S. 299 , 389 U. S. 307 (1967). See Bingler v. Johnson
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  10. Commissioner v. South
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  11. duty, and both willingly enter into the sale transactions nonetheless. As Judge Winner correctly observed in Hicks v. United
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  12. See Estate of Wells v. Commissioner
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  13. For this argument, heavy reliance is placed on this Court's decisions in Guggenheim v. Rasquin
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  14. regard for the market in mutual fund shares that the Act created and regulates. Cf. L. E. Shunk Latex Products, Inc. v. Commissioner
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  15. Estate of Wells v. Commissioner
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  16. T.C. 871, 873 (1968), aff'd sub nom. Ruchlmann v. Commissioner
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  17. In Estate of Wells v. Commissioner
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  18. sustained the regulation, with six judges dissenting. That decision was affirmed by the Sixth Circuit in Rehlmann v. Commissioner
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  19. F.2d 1302 (1969), cert. . denied, 398 U.S. 950 (1970). The companion gift tax regulation was upheld in Howell v. United
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  20. b) was held invalid in Davis v. United
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  21. States, 460 F.2d 769 (CA9 1972), aff'g 306 F.Supp. 949 (CD Cal.1969). See also Hicks v. United
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  22. Hicks v. United
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  23. whether the Regulation is so inherently unreasonable and inconsistent with the statute as to be invalid. United States v. Correll
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  24. and sellers has already been sustained by this Court in a case closely akin to the case before us. See Guggenheim v. Rasquin
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  25. U.S. at 389 U. S. 306 -307. See Bingler v. Johnson
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  26. U.S. Supreme Court United States v. Cartwright
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  27. See Bingler v. Johnson
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  28. Cf. L. E. Shunk Latex Products, Inc. v. Commissioner
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  29. Ruchlmann v. Commissioner
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  30. Rehlmann v. Commissioner
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  31. Howell v. United
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  32. Davis v. United
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  33. See Guggenheim v. Rasquin
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