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Commissioner Vs. Acker
Cites for this judgment
- US Supreme Court
- Nov 16, 1959
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U.S. 87 (1959) U.S. Supreme Court Commissioner v. AckerSearch
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U.S. 87 (1959) Commissioner of Internal Revenue v. AckerSearch
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Federal Communications Comm'n v. AmericanSearch
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Keppel v. TiffinSearch
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Elliott v. RailroadSearch
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tax would be to hold that it may be imposed by regulation, which, of course, the law does not permit. United States v. CalamaroSearch
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Manhattan Co. v. CommissionerSearch
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in this case, but before it had decided the Commissioner's petition for rehearing, the Third Circuit, in Abbott v. CommissionerSearch
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F.2d 537, and the Fifth Circuit, in Patchen v. CommissionerSearch
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of his tax. Less than two months earlier, the Ninth Circuit, too, had so held in Hansen v. CommissionerSearch
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and that the regulation attempts to amend and extend the statute and is therefore invalid. See, e.g., United States v. RidleySearch
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United States v. RidleySearch
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Owen v. UnitedSearch
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States, 134 F.Supp. 31, 39, modified on another point sub nom. Knop v. UnitedSearch
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Powell v. GranquistSearch
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Nodgkinson v. UnitedSearch
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Jones v. WoodSearch
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Glass v. DunnSearch
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Stenzel v. UnitedSearch
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Todd v. UnitedSearch
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Erwin v. GranquistSearch
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Barnwell v. UnitedSearch
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States, 164 F.Supp. 430. Three District Court opinions have held the other way, Palmisano v. UnitedSearch
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Farrow v. UnitedSearch
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States, 150 F.Supp. 581, and Peterson v. UnitedSearch
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States, 141 F.Supp. 382, and the Tax Court has consistently so held. See, e.g., Buckle v. CommissionerSearch
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Garsaud v. CommissionerSearch
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Boston Sand & Gravel Co. v. UnitedSearch
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S. 96 I agree with the construction placed upon the provision by the Third, Fifth, and Ninth Circuits. Abbott v. CommissionerSearch
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Patchen v. CommissionerSearch
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Hansen v. CommissionerSearch
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U.S. Supreme Court Commissioner v. AckerSearch
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Commissioner of Internal Revenue v. AckerSearch
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Abbott v. CommissionerSearch
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Knop v. UnitedSearch
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Palmisano v. UnitedSearch
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and Peterson v. UnitedSearch
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Buckle v. CommissionerSearch
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the Third, Fifth, and Ninth Circuits. Abbott v. CommissionerSearch
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