Julian Watson Alken & Mrs. Julian Watson Aiken v. United States, 301 F.2d 307 (5th Cir. 1962). · Go Syfert
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Julian Watson Alken & Mrs. Julian Watson Aiken v. United States, 301 F.2d 307 (5th Cir. 1962). Cases Citing This Book View Copy Cite
29 citation events (2 in the last 25 years) across 5 distinct courts.
Strongest positive: Langlois v. Commissioner (tax, 1988-09-01)
Treatment trajectory · 1962 → 2026 · click a year to view as-of
1962 1994 2026
Top citers, strongest first. 3 distinct citers. How cited ↗
cited Cited "see" Langlois v. Commissioner
Tax Ct. · 1988 · signal: see · confidence high
See Heyward v. Commissioner, 36 T.C. 739 , 746 (1961) , affd. per curiam 301 F.2d 307 (4th Cir. 1962) .
discussed Cited "see" Van Huff v. Commissioner
Tax Ct. · 1981 · signal: see · confidence high
Section 1.119-1(b), Income Tax Reg. ; McDonald v. Commissioner, 66 T.C. 223 , 231 (1976) (even where there is no express requirement that lodging be accepted the condition of employment criterion may be satisfied where an analysis of the facts reveals that as a practical matter the occupancy of the lodging is necessary in order for the employee to properly perform his assigned duties); see Heyward v. Commissioner, 36 T.C. 739 , 744 (1961) , affd. per curiam 301 F.2d 307 (4th Cir. 1962) .
cited Cited "see, e.g." Welemin v. Comm'r
Tax Ct. · 2017 · signal: see, e.g. · confidence low
Id.; see, e.g., Heyward v. Commissioner , 36 T.C. 739 (1961) , aff'd per curiam , 301 F.2d 307 (4th Cir. 1962) .
Retrieving the full opinion text from the archive…
Julian Watson AIKEN and Mrs. Julian Watson Aiken, Appellants,
v.
UNITED STATES of America, Appellee
19255_1.
Court of Appeals for the Fifth Circuit.
Mar 30, 1962.
301 F.2d 307
Reuben A. Garland, Pierre Howard, Atlanta, Ga., for appellants., J. Robert Sparks, Asst. U. S. Atty., Charles L. Goodson, U. S. Atty., Allen L. Chancey, Jr., Asst. U. S. Atty., for appellee.
Cameron, Bell, Carswell.
Published
PER CURIAM.

The District Court after full hearing on the respective motions to vacate sentence entered its findings and conclusions with its order of denial and set forth fully and clearly the reasons for such denial. This appears in 203 F.Supp. 569. We agree with the District Court that the pleas of guilty of these .defendants were given free of coercion in any form. We adopt the opinion of the District Court and its order is

Affirmed.