Dist. of Columbia v. Randle, 348 U.S. 980 (1955). · Go Syfert
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Dist. of Columbia v. Randle, 348 U.S. 980 (1955). Cases Citing This Book View Copy Cite
11 citation events across 6 distinct courts.
Strongest positive: Lansden v. Marsh (tnmd, 1997-02-07)
Top citers, strongest first. 2 distinct citers. How cited ↗
discussed Cited "see" Lansden v. Marsh
M.D. Tenn. · 1997 · signal: see · confidence high
See Comm’r of Internal Revenue v. Obear-Nester Glass Co., 217 F.2d 56, 59 (7th Cir.1954) (declaring that it is the province of the judiciary to determine which gains Congress may constitutionally tax as income) cert. denied, 348 U.S. 982 , 75 S.Ct. 570 , 99 L.Ed. 764 (1955).
discussed Cited "see" District of Columbia v. Hyman Goldman and Yetta D. Goldman, Hyman Goldman and Yetta D. Goldman v. District of Columbia (2×)
D.C. Cir. · 1964 · signal: see · confidence high
See Commissioner of Internal Revenue v. Obear-Nester Glass Co., 217 F.2d 56, 58 (7th Cir. 1954), cert. denied, 348 U.S. 982 , 75 S.Ct. 570 , 99 L.Ed. 764 (1955), reh. denied, 349 U.S. 948 , 75 S. Ct. 870 , 99 L.Ed. 1274 (1955) 6 Congress may not have provided the Federal capital gain treatment for the District because it was unwilling to make the changes in the definition of capital asset which seemingly would have been necessary, or it may have wished a distribution in excess of the investment in the stock to be taxable as ordinary income 7 The definition of gross income in Section 22(a) of t…
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District of Columbia
v.
Randle
No. 561.
Supreme Court of the United States.
Apr 4, 1955.
348 U.S. 980
Vernon E. West, Chester H. Gray, Milton D. Korman and Harry L. Walker for petitioner., Alvin L. Newmyer and Alvin L. Newmyer, Jr. for respondent.
Published

United States Court of Appeals for the District of Columbia Circuit. Certiorari denied.