Utility Users League v. Federal Power Commission (1968)
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· 23 citation events
across 11 courts.
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Treatment trajectory · 1969 → 2026 · click a year to view the case as of then
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The Seventh Circuit stated: “A lower state court’s reformation, however, is not binding on the Tax Court because only the state’s highest court can make a ruling on state law that binds the federal courts.” Id. at 600 ; see also, Van Den Wymelenberg v. United States, 397 F.2d 443, 445 (7th Cir.1968), cert. denied, 393 U.S. 953 , 89 S.Ct. 377 , 21 L.Ed.2d 364 (1968) (“[N]ot even judicial reformation can operate to change the federal tax consequences of a completed transaction…
“[N]ot even judicial reformation can operate to change the federal tax consequences of a completed transaction”
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United States v. Nicolas Alvarado Garcia (1986)
See U.S. v. Polk, 574 F.2d 964 (8th Cir.1978), cert. denied, 439 U.S. 849 , 99 S.Ct. 150 , 58 L.Ed.2d 151 (1979) (not error for district court to consider at bench trial defendant’s suppression hearing testimony where counsel agreed to its inclusion at trial). 614 F.2d at 794 ; see also Brookins v. United States, 397 F.2d 261, 262 (5th Cir.) (not only no objection, but express waiver of an argument by stipulation), cert. denied, 393 *428 U.S. 952, 89 S.Ct. 377 , 21 L.Ed.2d 3…
See, e. g., Van Den Wymelenberg v. United States, 397 F.2d 443 (7th Cir.), cert. denied, 393 U.S. 953 , 89 S.Ct. 377 , 21 L.Ed.2d 364 (1968); Fischer v. Comm’r, 228 F.2d 574 (3d Cir. 1961); Funkhouser’s Trusts v. Comm’r, 275 F.2d 245 (4th Cir.), cert. denied, 363 U.S. 804 , 80 S.Ct. 1237 , 4 L.Ed.2d 1147 (1960); Mercantile-Safe Deposit and Trust Co. v. United States, 311 F.Supp. 670 (D.Md.1970); Pettus v. Comm’r, 54 T.C. 112 (1970); Morgan v. Comm’r, 42 T.C. 1080 (1964), aff…
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Era Davis Harris v. Commissioner of Internal Revenue, Fay Davis Clarke v. Commissioner of Internal Revenue (1972)
See Van Den Wymelenberg v. United States, 397 F.2d 443 (7th Cir.), cert. denied, 393 U.S. 953 , 89 S.Ct. 377 , 21 L.Ed.2d 364 (1968), and cases cited therein.
See Utility Users League v. Federal Power Commission, 394 F.2d 16, 19 (7th Cir.), cert. denied, 393 U.S. 953 , 89 S.Ct. 377 , 21 L.Ed.2d 365 (1968).