green
Positive treatment
Quoted verbatim 1×
3.9 score
“we do not consider this as conclusive of the character of the certificates, as it is not unusual for preferred stock to have a maturity date”
Treatment trajectory · 1972 → 2026 · click a year to view as-of
1972
1999
2026
Top citers, strongest first. 8 distinct citers.
How cited ↗
discussed
Cited as authority (quoted)
Full Serv. Beverage Co. v. Commissioner
we do not consider this as conclusive of the character of the certificates, as it is not unusual for preferred stock to have a maturity date
cited
Cited "see"
PepsiCo P.R., Inc. v. Comm'r
See Miele v. Commissioner , 56 T.C. 556 , 566 (1971) , aff'd without published opinion , 474 F.2d 1338 ↩ (3d Cir. 1973) . 53.
cited
Cited "see"
Hewlett-Packard Co. v. Comm'r
See Miele v. Commissioner , 56 T.C. 556 , 566 (1971) , aff'd without published opinion , 474 F.2d 1338 (3d Cir. 1973) .
discussed
Cited "see"
Sterling v. Wyrick
See Gomori v. Brierley, 334 F.Supp. 672 (W.D.Pa.1971), aff’d 474 F.2d 1338 , cert. denied 411 U.S. 966 , 93 S.Ct. 2147 , 36 L.Ed.2d 686 ; Hibbard v. Gladden, 368 F.2d 311 (D.Ore.1966); Miller v. Crouse, 346 F.2d 301 (10th Cir. 1965); Olson v. Tahash, 344 F.2d 139 (8th Cir. 1965), cert. denied 382 U.S. 858 , 86 S.Ct. 113 , 15 L.Ed.2d 96 .
discussed
Cited "see, e.g."
Friedlander v. United States Postal Service
See, e.g., Institute for Weight Control v. Klassen, 348 F.Supp. 1304 (D.N.J.1972) (USPS represented by DOJ in appeal of § 3005 order), aff’d without op., 474 F.2d 1338 (3d Cir.1973); Mark Eden v. Lee, 433 F.2d 1077 (9th Cir.1970) (same); Atlas Publishing, Inc. v. USPS, 602 F.Supp. 407 (S.D.
cited
Cited "see, e.g."
Abbruzzese v. Berzak
See, e. g., Institute, etc., v. Klassen, 348 F.Supp. 1304 (D.N.J. 1972), aff’d., 474 F.2d 1338 (CA3, 1973).
cited
Cited "see, e.g."
Lovetri v. VICKERS, INCORPORATED
See also Fredericks v. Georgia-Pacific Corp., 331 F.Supp. 422 (E.D.Pa.1971), appeal dismissed, 474 F.2d 1338 (3d Cir. 1972).
discussed
Cited "see, e.g."
Clifton D. Mayhew, Inc. v. Mabro Construction, Inc.
See, e. g., Zenol, Inc. v. Carblox, Inc., 334 F.Supp. 866 (W.D.Pa.1971) affirmed 474 F.2d 1338 (3rd Cir. 1973); Batson Yarn and Fabrics Machinery Group, Inc. v. Saurer-Allma GmbH-Allgauer Maschinenbau, 311 F.Supp. 68 (D.S.C.1970).
Retrieving the full opinion text from the archive…
Copper Range Co.
v.
General Refractories Co
v.
General Refractories Co
72-1069.
Court of Appeals for the Third Circuit.
Jan 30, 1973.
474 F.2d 1338
Published
Citer courts: U.S. Tax Court (1)
Copper Range Co.
v.
General Refractories Co.
72-1069
UNITED STATES COURT OF APPEALS Third Circuit
1/30/73
1
W.D.Pa.
AFFIRMED