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active additional Administration adverse agencies application appropriate areas attorneys banc believe Board capacity certiorari Circuit Commission Commissioner concern conflict Congress consideration considered continue corporation counsel courts of appeals created cuit decided decision denial of certiorari denied determination dissents district court effect example existence fact federal federal courts Fifth filed five follow forum shopping four Fourth given Government granted hear held important increase indicate involved issue judges judicial Justice Douglas labor lack lawyers least less limited litigation major ment National Court national law Ninth Circuit noted operations opinion oral argument particular parties patent petition position practice precedent present problems procedures Professor question reason recent recommend record remain resolution resolved responses result rule Second Service significant situations staff statute substantial suggested Supreme Court Tax Court Third tion uncertainty United
Page 25 - No gain or loss shall be recognized if property is transferred to a corporation by one or more persons solely in exchange for stock or securities in such corporation, and immediately after the exchange such person or persons are in control of the corporation...
Page 73 - I believe that where the defendant presents a reason for vacating his plea and the government has not relied on the plea to its disadvantage, the plea may be vacated and the right to trial regained at least where the motion to vacate is made prior to sentence and judgment.
Page 47 - It will also cover a remand of a case to the Court of Claims or the Court of Customs and Patent Appeals.
Page 31 - Commissioner is authorized to distribute, apportion, or allocate gross income, deductions, credits, or allowances between or among such organizations, trades, or businesses, if he determines that such distribution, apportionment, or allocation is necessary in order to prevent evasion of taxes or clearly to reflect the income of any of such organizations, trades, or businesses.
Page 14 - Any person who shall be injured in his business or property by reason of anything forbidden in the antitrust laws may sue therefor . . . and shall recover threefold the damages by him sustained, and the cost of suit, including a reasonable attorney's fee.
Page 16 - The debt is one or the other in its entirety, for the Code does not provide for its allocation in part to business and in part to nonbusiness. In determining whether a bad debt is a business or a nonbusiness obligation, the Regulations focus on the relation the loss bears to the taxpayer's business. If, at the time of worthlessness, that relation is a "proximate" one, the debt qualifies as a business bad debt and the aforementioned desirable tax consequences then ensue.
Page 45 - He should be appointed by the President, subject to confirmation by the Senate, and have Ambassadorial rank.
Page 66 - Their job is to search out the truth, both as to the facts and the law, and that is ultimately the job of the lawyers, too. And in that joint effort, the oral argument gives an opportunity for interchange between court and counsel which the briefs do not give. For my part, there is no substitute, even within the time limits afforded by the busy calendars of modern appellate courts, for the Socratic method of procedure in getting at the real heart of an issue and in finding out where the truth lies....
Page 11 - An unexplicated summary affirmance settles the issues for the parties, and is not to be read as a renunciation by this Court of doctrines previously announced in our opinions after full argument. Indeed, upon fuller consideration of an issue under plenary review, the Court has not hesitated to discard a rule which a line of summary affirmances may appear to have established.
Page 96 - ... the circuit as it develops. In sum, an increase in the size of the court guarantees an increase in its problems, and under present procedures greatly increases the burden of complying with the letter and the spirit of the provisions of the Federal Rules of Appellate Procedure governing en bane hearings. The number of possible panels rises as the circuit grows; the opportunity for intracircuit conflict increases; and the cost in judge power to resolve each of the conflicts which develops parallels...