Minkoff v. Scranton Frocks, Inc., 279 F.2d 115 (2d Cir. 1960). · Go Syfert
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Minkoff v. Scranton Frocks, Inc., 279 F.2d 115 (2d Cir. 1960). Cases Citing This Book View Copy Cite
158 citation events (6 in the last 25 years) across 20 distinct courts.
Strongest positive: John A. Hyde v. Commissioner of Internal Revenue (ca7, 1994-04-07)
Treatment trajectory · 1960 → 2026 · click a year to view as-of
1960 1993 2026
Top citers, strongest first. 26 distinct citers. How cited ↗
cited Cited as authority (rule) John A. Hyde v. Commissioner of Internal Revenue
7th Cir. · 1994 · confidence medium
McManus v. Commissioner, 583 F.2d 443 (9th Cir.1978), cert. denied, 440 U.S. 959 (1979); Bauschard v. Commissioner, 279 F.2d 115, 117 (6th Cir.1960).
discussed Cited as authority (rule) Cottle v. Commissioner
Tax Ct. · 1987 · confidence medium
We have held that it is a question of fact as to whether the income in issue arose (1) from the sale of property held primarily for sale to customers in the ordinary course of the taxpayer’s trade or business or (2) from the sale of property held primarily for another purpose. 32 Daugherty v. Commissioner, 78 T.C. 623, 628 (1982); Bauschard v. Commissioner, 31 T.C. 910, 915 (1959), affd. 279 F.2d 115, 117 (6th Cir. 1960).
discussed Cited as authority (rule) Rymer v. Commissioner (2×)
Tax Ct. · 1986 · confidence medium
Pointer v. Commissioner, 48 T.C. 906 , 916 (1967) , affd. 419 F.2d 213 (CA9 1969) ; Bauschard v. Commissioner, 31 T.C. at 917 , 279 F.2d at 118.
cited Cited as authority (rule) Daugherty v. Commissioner
Tax Ct. · 1982 · confidence medium
Bauschard v. Commissioner, 279 F.2d 115, 117 (6th Cir. 1960), affg. 31 T.C. 910 (1959); McManus v. Commissioner, 583 F.2d 443 (9th Cir. 1978), affg. 65 T.C. 197 (1975).
discussed Cited as authority (rule) Francis E. Gartrell and Mabel L. Gartrell v. United States (2×)
6th Cir. · 1980 · confidence medium
To like effect see Bauschard v. Commissioner, 279 F.2d 115, 117 (6th Cir. 1960), aff’g, 31 T.C. 910 ; Fackler v. Commissioner, 133 F.2d 509, 511 (6th Cir. 1943).
discussed Cited as authority (rule) Morrison v. United States
N.D. Ohio · 1978 · confidence medium
Philhall Corporation v. United States, 546 F.2d 210, 214 (6th Cir. 1976); Mathews v. Commissioner of Internal Revenue, 315 F.2d 101, 107 (6th Cir. 1963); Bauschard v. Commissioner of Internal Revenue, 279 F.2d 115, 117 (6th Cir. 1960); Harry Slatkin Builders v. Commissioner of Internal Revenue, 235 F.2d 189, 189-190 (6th Cir.) cert. denied, 352 U.S. 928 , 77 S.Ct. 227 (1956).
discussed Cited as authority (rule) Brown v. Commissioner (2×)
Tax Ct. · 1970 · confidence medium
Bauschard v. Commissioner, 279 F. 2d 115, 117-118 (C.A. 6); Tibbals v. United States, 362 F. 2d 266, 268 (Ct. Cl.); Browne v. United States, 356 F. 2d 546 (Ct. Cl.); Kaltreider v. Commissioner, 255 F. 2d at 838 ; S. C.
discussed Cited as authority (rule) Brown v. Commissioner (2×)
unknown court · 1970 · confidence medium
Bauschard v. Commissioner, 279 F. 2d 115, 117-118 (C.A. 6); Tibbals v. United States, 362 F. 2d 266, 268 (Ct. Cl.); Browne v. United States, 356 F. 2d 546 (Ct. Cl.); Kaltreider v. Commissioner, 255 F. 2d at 838 ; S. C.
cited Cited as authority (rule) Robert H. Lewis, Jr., and Eleanor R. Lewis v. The United States. Jacob Tufano and Helen Tufano v. The United States
Ct. Cl. · 1968 · confidence medium
R., 6 Cir., 279 F.2d 115, 117 (1960), and cases cited.
discussed Cited as authority (rule) Todd Tibbals and Helen A. Tibbals v. The United States (2×)
Ct. Cl. · 1966 · confidence medium
See Boeing v. United States, supra, 168 F.Supp. at 767-769, 144 Ct.Cl. at 84-87; Browne v. United States, supra; Burgher v. Campbell, supra, 244 F.2d at 864-865 ; Lakin v. Commissioner of Internal Revenue, 249 F.2d 781 (C.A.4, 1957); Kaltreider v. Commissioner of Internal Revenue, 255 F.2d 833, 836, 837, 838-839 (C.A.3, 1958); Bauschard v. Commissioner of Internal Revenue, 279 F.2d 115, 118 (C.A.6, 1960) (individual joint venturer); Heebner v. Commissioner of Internal Revenue, 280 F.2d 228 (C.A.3, 1960), cert. denied, 364 U.S. 921 , 81 S.Ct. 285 , 5 L.Ed.2d 260 ; Patterson v. Belcher, 302 F.2d…
discussed Cited as authority (rule) Browne v. United States (2×) also: Cited "see"
Ct. Cl. · 1966 · confidence medium
See, e.g., Miller v. United States, 168 Ct. Cl. 498, 504 , 339 F. 2d 661 , 663-64 (1964); Garrett v. United States, 128 Ct. Cl. 100, 104 , 120 F. Supp. 193, 195-96 (1954); Bauschard v. Commissioner, 279 F. 2d 115, 117-18 (C.A. 6, 1960).
discussed Cited as authority (rule) Browne v. United States (2×) also: Cited "see"
Ct. Cl. · 1966 · confidence medium
See, e. g., Miller v. United States, 168 Ct.Cl. 498, 504 , 339 F.2d 661 , 663-664 (1964); Garrett v. United States, 128 Ct.Cl. 100, 104 , 120 F.Supp. 193, 195-196 (1954); Bauschard v. Commissioner of Internal Revenue, 279 F.2d 115, 117-118 (C.A. 6, 1960).
discussed Cited as authority (rule) Helen K. Browne, Administratrix of the Estate of Joseph C. Browne, Deceased v. The United States. David C. Browne and Diana K. Browne v. The United States. Robert E. Kanode and Audrey Lee Kanode v. The United States (2×) also: Cited "see"
Ct. Cl. · 1966 · confidence medium
See, e. g., Miller v. United States, 168 Ct.Cl. 498, 504 , 339 F.2d 661 , 663-664 (1964); Garrett v. United States, 128 Ct.Cl. 100, 104 , 120 F.Supp. 193, 195-196 (1954); Bauschard v. Commissioner of Internal Revenue, 279 F.2d 115, 117-118 (C.A. 6, 1960).
discussed Cited as authority (rule) Sam Frank, Jr., and Esther Frank, Willie L. McNatt and Helen C. McNatt v. Commissioner of Internal Revenue
8th Cir. · 1963 · confidence medium
Kaltreider v. Commissioner, 255 F.2d 833, 838 (3 Cir., 1958); Bauschard v. Commissioner, 279 F.2d 115, 118 (6 Cir., 1960); Achong v. Commissioner, 246 F.2d 445, 447 (9 Cir., 1957); Estate of Mundy, 36 T.C. 703, 712 (1961).
discussed Cited as authority (rule) Estate of Mundy v. Commissioner
Tax Ct. · 1961 · confidence medium
Farley , 7 T.C. 198 (1946) ; Achong v. Commissioner , 246 F. 2d 445 (C.A. 9, 1957), affirming a Memorandum Opinion of this Court; and that the crucial question in these cases is not so much the purpose for which the property was acquired as the purpose for which the property is held at the time of sale, Bauschard v. Commissioner , 279 F. 2d 115 *126 (C.A. 6, 1960), affirming 31 T.C. 910 (1959) ; Friend v. Commissioner , 198 F. 2d 285 (C.A. 10, 1952), affirming a Memorandum Opinion of this Court; Mauldin v. Commissioner , 195 F. 2d 714 (C.A. 10, 1952), affirming 16 T.C. 698 *711 (1951) .
cited Cited "see" John E. Rogers & Frances L. Rogers v. Commissioner
Tax Ct. · 2018 · signal: see · confidence high
See Bauschard v. Commissioner, 279 F.2d 115 (6th Cir. 1960), aff’g 31 T.C. 910 (1959); Riedel v. Commissioner, 261 F.2d 371 (5th Cir. 1958), rev’g T.C.
cited Cited "see" Urick v. Commissioner
Tax Ct. · 1983 · signal: see · confidence high
See and compare Bauschard v. Commissioner, 279 F.2d 115 (6th Cir. 1960) , affg. 31 T.C. 910 (1959) .
cited Cited "see" Taub v. Commissioner
unknown court · 1971 · signal: see · confidence high
See Raymond Bauschard, 31 T.C. 910 (1959) , affd. 279 F. 2d 115 (C.A. 6, 1960).
discussed Cited "see" Pointer v. Commissioner (2×)
unknown court · 1967 · signal: see · confidence high
See Raymond Bauschard, 31 T.C. 910 (1959), affd. 279 F. 2d 115 (C.A. 6, 1960).
discussed Cited "see" Paramount Plastering, Inc. v. Local No. 2 of the Operative Plasterers & Cement Masons International Ass'n
S.D. Cal. · 1961 · signal: see · confidence high
See, Minkoff v. Scranton Frocks, Inc., D.C.S.D.N.Y.1960, 181 F.Supp. 542 , affirmed, 2 Cir., 279 F.2d 115 , where the scope of § 302 is stated in this manner: “Section 302 makes it illegal for an employer to give money to any representative of his employees (subdivision a), and makes it illegal for any representative to receive any money from an employer (subdivision b).
discussed Cited "see, e.g." American Postal Workers Union Afl-Cio v. United States Postal Service, San Francisco Bulk Mail Center, Richmond, California (2×)
9th Cir. · 1982 · signal: see also · confidence low
See also Minkoff v. Scranton Frocks, Inc., 181 F.Supp. 542, 547 (S.D.N.Y.), aff’d, 279 F.2d 115 (1960); Rushton v. Howard Sober, Inc., 198 F.Supp. 337, 345 (W.D.Mich.1961).
discussed Cited "see, e.g." Robert A. Riddell v. Leon W. Scales
9th Cir. · 1969 · signal: see also · confidence low
Luckey v. Commissioner, 334 F.2d 719 (C.A. 9th); Brady v. Commissioner, 25 T.C. 682 ; see also Bauschard v. Commissioner, 279 F.2d 115 (C.A. 6th).” The cases relied upon by the Government do not support the broad proposition for which they are cited.
discussed Cited "see, e.g." University Hill Foundation v. Commissioner (2×)
unknown court · 1969 · signal: compare · confidence low
Compare Bauschard v. Commissioner, 279 F. 2d 115 (C.A. 6, 1960), affirming 31 T.C. 910 (1959); Haley v. Commissioner, 203 F. 2d 815 (C.A. 5, 1963), reversing and remanding 16 T.C. 1509 (1951), Walsh Construction Co. v. Church, 247 F. Supp. 808 (S.D.N.Y. 1965), and Beck Chemical Equipment Corporation 27 T.C. 840 (1957), with Fishback v. United States, 215 F. Supp. 621 (D.
discussed Cited "see, e.g." Armco Steel Corporation v. United States
S.D. Ohio · 1966 · signal: see also · confidence medium
See also Bauschard v. Commissioner of Internal Revenue, 279 F.2d 115, 117-118 (6th Cir. 1960); United States v. Hess, 341 F.2d 444 (10th Cir. 1965); Miller v. United States, 339 F.2d 661 , 663, 168 Ct.Cl. 498 (1964); Oahu Sugar Company v. United States, 300 F.2d 773 , 156 Ct.Cl. 546 (1962); Yunker v. Commissioner of Internal Revenue, 256 F.2d 130 (6th Cir. 1958); Thomas v. Comm., 254 F.2d 233 (5th Cir. 1958); United States v. Bondurant, 245 F.2d 265 (6th Cir. 1957) ; Mathews v. Commissioner of Internal Revenue, 315 F.2d 101, 107 (6th Cir. 1963); and Recordak Corp. v. United States, 325 F.2d 46…
cited Cited "see, e.g." Lester R. Ackerman and Wife, Edna Del Ackerman v. United States
5th Cir. · 1964 · signal: see also · confidence low
See also Kaltreider v. Commissioner, 255 F.2d 833 (C.C.A. 3, 1958) and Bauschard v. Commissioner, 279 F.2d 115 (C.C.A.6, 1960).
discussed Cited "see, e.g." Samuel S. Broughton and Loretta T. Broughton v. Commissioner of Internal Revenue
6th Cir. · 1964 · signal: see also · confidence low
See also Kaltreider v. Commissioner, 255 F.2d 833 (C.C.A.3, 1958) and Bauschard v. Commissioner, 279 F.2d 115 (C.C.A.6, 1960). [[3] A factual determination by the Tax Court upon the issue now before this Court may not be set aside upon appeal unless it is clearly erroneous.
Retrieving the full opinion text from the archive…
Nathaniel M. Minkoff, as Treasurer of Joint Board of Dress and Waistmakers Union of Greater New York, an Incorporated Association
v.
Scranton Frocks, Inc., Richard Frocks, Inc., and Sherri Frocks, Inc.
26176.
Court of Appeals for the Second Circuit.
Jun 8, 1960.
279 F.2d 115
Cited by 1 opinion  |  Published

279 F.2d 115

Nathaniel M. MINKOFF, as Treasurer of Joint Board of Dress and Waistmakers Union of Greater New York, an incorporated Association, Petitioner-Appellee,
v.
SCRANTON FROCKS, INC., Richard Frocks, Inc., and Sherri Frocks, Inc., Respondents-Appellants.

No. 343.

Docket 26176.

United States Court of Appeals Second Circuit.

Argued June 8, 1960.

Decided June 8, 1960.

Morris J. Fellner, New York City (Fellner & Rovins, New York City, on the brief), for respondents-appellants.

Emil Schlesinger, New York City (Schlesinger & Bloom, New York City, on the brief), for petitioner-appellee.

Before LUMBARD, Chief Judge, and CLARK and FRIENDLY, Circuit Judges.

PER CURIAM.

1

We affirm in open court Judge Metzner's orders confirming the arbitrator's award and denying respondents' motion to stay petitioners from demanding or accepting any monies awarded in the arbitration, for the reasons stated in Judge Metzner's opinions reported at D.C.S.D. N.Y. 1960, 181 F.Supp. 542 and 550.