green
Positive treatment
1.5 score
Treatment trajectory · 1957 → 2026 · click a year to view as-of
1957
1991
2026
Top citers, strongest first. 3 distinct citers.
How cited ↗
discussed
Cited "see, e.g."
Bay State Gas Co. v. Commissioner
See Potter v. Commissioner, 44 T.C. 159, 167-169 (1965); see also Advertisers Exchange, Inc. v. Commissioner, 25 T.C. 1086 , 1092 (1956), aff'd. per curiam 240 F.2d 958 (2d Cir. 1957).” 75 T.C. at 423-424 (emphasis in Tax Court opinion). .
discussed
Cited "see, e.g."
Bay State Gas Company v. Commissioner Of Internal Revenue
See Potter v. Commissioner, 44 T.C. 159, 167-169 (1965); see also Advertisers Exchange, Inc. v. Commissioner, 25 T.C. 1086 , 1092 (1956), aff'd. per curiam 240 F.2d 958 (2d Cir. 1957)." 75 T.C. at 423-424 (emphasis in Tax Court opinion) 7 Although the passage from the Government's brief quoted earlier in the text suggests that late-December sales to regular customers (unlike similar sales to budget customers) are not accruable by reason of a special agreement with petitioner as to payment, the Government acknowledges that they are accruable by reason of fact that the gas in question has been d…
discussed
Cited "see, e.g."
Bay State Gas Co. v. Commissioner
(2×)
See Potter v. Commissioner, 44 T.C. 159, 167-169 (1965); see also Advertisers Exchange, Inc. v. Commissioner, 25 T.C. 1086 , 1092 (1956), affd. per curiam 240 F.2d 958 (2d Cir. 1957).
Retrieving the full opinion text from the archive…
SHAWNEE POTTERY COMPANY, Appellant,
v.
WILLIAM P. ZINN & COMPANY, Appellee
v.
WILLIAM P. ZINN & COMPANY, Appellee
12855_1.
Court of Appeals for the Sixth Circuit.
Dec 19, 1956.
Graham, Graham, Gottlieb & Johnston, Zanesville, Ohio, for appellant., Earhart, Robertson & Savage, Columbus, Ohio, for appellee.
Allen, Martin, McALLISTER, Per Curiam.
Cited by 2 opinions | Published
PER CURIAM.
The above cause coming on to be heard upon the transcript of record, the briefs of the parties, and the argument of counsel in open court, and the court being duly advised,
Now, therefore, it is ordered, adjudged and decreed that the judgment of the District Court be and is hereby affirmed upon the opinion of Judge Cecil, 148 F. Supp. 322.