Comm'r of Internal Revenue v. McNutt Co., 324 F.2d 957 (5th Cir. 1963). · Go Syfert
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Comm'r of Internal Revenue v. McNutt Co., 324 F.2d 957 (5th Cir. 1963). Cases Citing This Book View Copy Cite
35 citation events (3 in the last 25 years) across 11 distinct courts.
Strongest positive: Thomas D. Conrad & Margaret Joan Conrad (tax, 2023-08-07)
Treatment trajectory · 1963 → 2026 · click a year to view as-of
1963 1994 2026
Top citers, strongest first. 7 distinct citers. How cited ↗
cited Cited "see" Thomas D. Conrad & Margaret Joan Conrad
Tax Ct. · 2023 · signal: see · confidence high
See McNutt-Boyce Co. v. Commissioner, 38 T.C. 462, 464 (1962), aff’d per curiam, 324 F.2d 957 (5th Cir. 1963); Standing v. Commissioner, 28 T.C. 789, 795 (1957), aff’d, 259 F.2d 450 (4th Cir. 1958).
cited Cited "see" Florida Country Clubs, Inc. v. Commissioner
Tax Ct. · 2004 · signal: see · confidence high
See McNutt-Boyce Co. v. Commissioner, 38 T.C. 462, 469 (1962), affd. per curiam 324 F.2d 957 (5th Cir. 1963).
cited Cited "see" Flahertys Arden Bowl, Inc. v. Commissioner
Tax Ct. · 2000 · signal: see · confidence high
See McNutt-Boyce Co. v. Commissioner, 38 T.C. 462, 469 (1962), affd. per curiam 324 F.2d 957 (5th Cir. 1963).
cited Cited "see" Snam Progetti S.P.A. v. Lauro Lines
S.D.N.Y. · 1974 · signal: see · confidence high
See Spencer v. Alcoa Steamship Co., 221 F.Supp. 343 (E.D.N.Y.), aff’d 324 F.2d 957 (2d Cir. 1963) (per curiam); Fifth & Walnut v. Loew’s Inc., 76 F.Supp. 64 (S.D.N.Y.1964).
discussed Cited "see" f (2×)
unknown court · How · signal: see · confidence high
See McNutt-Boyce Co. v. Commissioner, 38 T.C. 462 , 469 (1962) , affd. per curiam 324 F.2d 957 (5th Cir. 1963) .
discussed Cited "see" Comm'r (2×)
unknown court · Dia · signal: see · confidence high
See McNutt-Boyce Co. v. Commissioner, 38 T.C. 462, 469 (1962), affd. per curiam 324 F.2d 957 (5th Cir. 1963).
discussed Cited "see, e.g." Marchman v. NCNB Texas National Bank
N.M. · 1995 · signal: see also · confidence low
Co., 106 Ill.2d 135 , 88 Ill.Dec. 69, 73-74 , 478 N.E.2d 384, 388-89 (1985); see also Spencer v. Alcoa Steamship Co., 221 F.Supp. 343, 344 (E.D.N.Y.) (forum non conveniens need not be raised before answer), aff'd, 324 F.2d 957 (2d Cir.1963) (per curiam); Jenkins v. Smith, 535 A.2d 1367 , 1369 n. 5 (D.C.1987) (observing that forum non conveniens claim was not waived by failure to raise defense at same time as motion to dismiss for lack of jurisdiction).
Retrieving the full opinion text from the archive…
Commissioner of Internal Revenue
v.
McNutt Company
20341_1.
Court of Appeals for the Fifth Circuit.
Dec 20, 1963.
324 F.2d 957
Published

324 F.2d 957

64-1 USTC P 9138

COMMISSIONER OF INTERNAL REVENUE, Petitioner,
v.
McNUTT-BOYCE COMPANY, Respondent.

No. 20341.

United States Court of Appeals Fifth Circuit.

Dec. 20, 1963.

Crane C. Hauser, Chief Counsel, I.R.S., Glen E. Hardy, Atty., I.R.S., Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, David O. Walter, William A. Friedlander, Attys., Dept. of Justice, Washington, D.C., for petitioner.

Junius H. Payne, Jr., Alexandria, La., Gerald D. Morgan, Arthur Peter, Jr., Lee I. Park, Washington, D.C., Hamel, Morgan, Park & Saunders, Washington, D.C., for respondent.

Before RIVES, JONES and WISDOM, Circuit Judges.

PER CURIAM.

1

This controversy between a taxpayer and the Commissioner of Internal Revenue was ably discussed and properly decided by the Tax Court. McNutt-Boyce Company v. Commissioner, 38 T.C. 462. Its decision is

2

Affirmed.