Rowe (Charles T.), Est. of Friedman (Mildred Glick) v. Marder (Dorothy), 935 F.2d 1282 (3rd Cir. 1991). · Go Syfert
Search
Rowe (Charles T.), Est. of Friedman (Mildred Glick) v. Marder (Dorothy), 935 F.2d 1282 (3rd Cir. 1991). Cases Citing This Book View Copy Cite
185 citation events (76 in the last 25 years) across 24 distinct courts.
Strongest positive: Scott A. Blum & Audrey R. Blum (tax, 2025-02-18) · Strongest negative: Adam Frederick Chapman v. Powermatic, Inc. (ca5, 1992-09-21)
Treatment trajectory · 1991 → 2026 · click a year to view as-of
1991 2008 2026
Top citers, strongest first. 39 distinct citers. How cited ↗
discussed Cited "but see" Adam Frederick Chapman v. Powermatic, Inc.
5th Cir. · 1992 · signal: but see · confidence high
Comp., 472 F.Supp. 851 (E.D.Mich.1979); Turner v. Wilson Foods Corp., 711 F.Supp. 624, 626 (N.D.Ga.1989) (initial pleading was held to put the defendant on notice that the amount in controversy exceeded $10,000 when the initial pleading alleged severe burns, permanent scarring, pain and suffering, and lifelong medical expenses, but did not specify an amount of damages); Rickman v. Zimmer, Inc., 644 F.Supp. 540, 542 (S.D.Fla.1986) (initial pleading that alleged serious personal injuries was held to place the defendant on notice that the case was removable, even though the plaintiff merely alleg…
discussed Cited "but see" Chapman v. Powermatic, Inc.
5th Cir. · 1992 · signal: but see · confidence high
Comp., 472 F.Supp. 851 (E.D.Mich.1979); Turner v. Wilson Foods Corp., 711 F.Supp. 624, 626 (N.D.Ga.1989) (initial pleading was held to put the defendant on notice that the amount in controversy exceeded $10,000 when the initial pleading alleged severe burns, permanent scarring, pain and suffering, and lifelong medical expenses, but did not specify an amount of damages); Richman v. Zimmer, Inc., 644 F.Supp. 540, 542 (S.D.Fla.1986) (initial pleading that alleged serious personal injuries was held to place the defendant on notice that the case was removable, even though the plaintiff merely alleg…
cited Cited "see" Scott A. Blum & Audrey R. Blum
Tax Ct. · 2025 · signal: see · confidence high
See Pietanza v. Commissioner, 92 T.C. 729, 739 (1989), aff’d, 935 F.2d 1282 (3d Cir. 1991) (unpublished table decision).
discussed Cited "see" Belagio Fine Jewelry, Inc.
Tax Ct. · 2024 · signal: see · confidence high
See Pietanza v. Commissioner, 92 T.C. 729, 736 (1989) (noting that the burden of proof generally rests on the moving party and that the Court may consider relative access to information in determining which party bears the burden of proof), aff’d, 935 F.2d 1282 (3d Cir. 1991) (unpublished table decision); Phillips v. Commissioner, T.C.
cited Cited "see" Alamo v. Comm'r
Tax Ct. · 2017 · signal: see · confidence high
See Pietanza v. Commissioner , 92 T.C. 729 , 736-737 (1989) , aff'd , 935 F.2d 1282 (3d Cir. 1991) .
discussed Cited "see" Galluzzo v. Comm'r (2×)
Tax Ct. · 2013 · signal: see · confidence high
See Pietanza v. Commissioner , 92 T.C. 729 (1989) , aff'd without published opinion , 935 F.2d 1282 (3d Cir. 1991) . *140 In Pietanza , we held that a Form 3877, standing alone, was not sufficient in the circumstances of that case to prove that a notice of deficiency was mailed to the *142 taxpayers.
discussed Cited "see" Thompson v. Commissioner (2×)
unknown court · 2011 · signal: see · confidence high
See Pietanza v. Commissioner, 92 T.C. 729, 735 (1989), affd. without published opinion 935 F.2d 1282 (3d Cir. 1991); Riland v. Commissioner, 79 T.C. 185, 201 (1982); Estate of Brimm v. Commissioner, 70 T.C. 15, 22 (1978).
cited Cited "see" Shockley v. Comm'r
Tax Ct. · 2011 · signal: see · confidence high
See Pietanza v. Commissioner , 92 T.C. 729 , 735-736 (1989) , affd. without published opinion 935 F.2d 1282 (3d Cir. 1991) .
discussed Cited "see" Moore v. Western Forge Corp. (2×)
Colo. Ct. App. · 2007 · signal: see · confidence high
See Rowe v. Marder, 750 F.Supp. 718, 723-24 (W.D.Pa.1990) (where suicide results from intentional rather than negligent conduct, "the trend of recent cases is toward allowing recovery" (quoting 1 Speiser, Wrongful Death 85 (1975 & 1989 Supp.))), aff'd, 935 F.2d 1282 (3d Cir.1991); Tate v. Canonica, 180 Cal.App.2d 898 , 5 Cal.Rptr. 28, 36-37 (1960); Mayer v. Town of Hampton, 127 N.H. 81 , 497 A.2d 1206 (N.H.1985); R.D. v. W.H., 875 P.2d 26, 30-31 (Wyo.1994).
cited Cited "see" Kathryn Bernal v. Commissioner
Tax Ct. · 2003 · signal: see · confidence high
See Pietanza v. Commissioner, 92 T.C. 729, 735 (1989), affd. 935 F.2d 1282 (3d Cir. 1991).
cited Cited "see" Thomas v. Commissioner
Tax Ct. · 1998 · signal: see · confidence high
See Pietanza v. Commissioner, 92 T.C. 729 , 735-736 (1989) , affd. without published opinion *451 935 F.2d 1282 (3d Cir. 1991) .
cited Cited "see" Bulakites v. Commissioner
Tax Ct. · 1998 · signal: see · confidence high
See Pietanza v. Commissioner, 92 T.C. 729 , 735-736 (1989) , affd. without published opinion 935 F.2d 1282 (3d Cir. 1991) .
cited Cited "see" Guerrero v. Commissioner
Tax Ct. · 1998 · signal: see · confidence high
See Pietanza v. Commissioner, 92 T.C. 729 , 735-736 (1989) , affd. without published opinion 935 F.2d 1282 (3d Cir. 1991) .
discussed Cited "see" Clift v. Narragansett Television L.P. (2×)
R.I. · 1996 · signal: see · confidence high
See Rowe v. Marder, 750 F.Supp. 718, 724 (W.D.Pa.1990) (suggesting that it is for the "jury" to decide whether an intentional wrong was a "`substantial factor' in causing the suicide"), aff'd, 935 F.2d 1282 (3d Cir.1991); Tate v. Canonica, 180 Cal.App.2d 898 , 5 Cal.Rptr. 28, 38 (1960) (holding that "defendants would only be liable if (a) they intentionally caused severe physical or mental distress to decedent, and (b) that physical or mental distress was severe enough to be, in the judgment of the trier of fact, a substantial factor in bringing about the suicide") (emphasis added).
discussed Cited "see" Dorsey v. Commissioner
Tax Ct. · 1993 · signal: see · confidence high
Coleman v. Commissioner , supra at 91 (citing United States v. Ahrens , 530 F.2d 781 , 785-786 (8th Cir. 1976) ; United States v. Zolla , 724 F.2d 808 , 810 (9th Cir. 1984)) ; see Pietanza v. Commissioner , 92 T.C. 729 , 746-747 (1989) (Ruwe, J., dissenting), affd. without published opinion 935 F.2d 1282 (3d Cir. 1991) .
discussed Cited "see" McGinnis v. Commissioner
Tax Ct. · 1993 · signal: see · confidence high
Wichita Terminal Elevator Co. v. Commissioner , 6 T.C. 1158 , 1165 (1946) , affd. 162 F.2d 513 (10th Cir. 1947) ; see Pietanza v. Commissioner , 92 T.C. 729 (1989) , affd. 935 F.2d 1282 (3d Cir. 1991) .
discussed Cited "see" Gervel v. L & J TALENT
E.D. Pa. · 1992 · signal: see · confidence high
See Craig v. Lake Asbestos of Quebec, Ltd., 541 F.Supp. 182 (E.D.Pa.1982) (rejecting a summons by summons inquiry into the sufficiency of information contained therein to determine the time of removability and jurisdiction). *310 In Rowe v. Marder, 750 F.Supp. 718 (W.D.Pa.1990) aff'd, 935 F.2d 1282 (3rd Cir.1991), the court rejected the summons by summons approach, adopted the reasoning expressed in Craig , and held that it is best to look only to the pleading to determine removability rather than matters outside the pleadings to determine what the defendants knew.
cited Cited "see" Hawk v. Commissioner
Tax Ct. · 1992 · signal: see · confidence high
See Pietanza v. Commissioner , 92 T.C. 729 , 742 (1989) , affd. without published opinion 935 F.2d 1282 (3d Cir. 1991) .
cited Cited "see" Sebastian
unknown court · Rob · signal: see · confidence high
See Pietanza v. Commissioner, 92 T.C. 729 , 735-736 (1989) , affd. without published opinion *147 935 F.2d 1282 (3d Cir. 1991) ; Weinroth v. Commissioner, 74 T.C. 430 , 434435 (1980) .
cited Cited "see" Maxfield
unknown court · Pet · signal: see · confidence high
See Pietanza v. Commissioner, 92 T.C. 729 , 735-736 (1989) , affd. without published opinion 935 F.2d 1282 (3d Cir. 1991) .
cited Cited "see" Crouch
unknown court · Pet · signal: see · confidence high
See Pietanza v. Commissioner , 92 T.C. 729 , 736 (1989) , affd. without published opinion 935 F.2d 1282 (3d Cir. 1991) .
cited Cited "see" Gormeley
unknown court · Mar · signal: see · confidence high
See Pietanza v. Commissioner , 92 T.C. 729 , 735-736 (1989) , affd. without published opinion 935 F.2d 1282 (3d Cir. 1991) ; *262 Keeton v. Commissioner , 74 T.C. 377 , 379 (1980) .
cited Cited "see" Comm'r
unknown court · Mar · signal: see · confidence high
See Pietanza v. Commissioner , 92 T.C. 729 , 739 (1989) , affd. without published opinion 935 F.2d 1282 (3d Cir. 1991) .
cited Cited "see" Hyler
unknown court · Mar · signal: see · confidence high
Sec. 6212(b) ; see Pietanza v. Commissioner, 92 T.C. 729 , 735-736 (1989) , affd. without published opinion - 935 F.2d 1282 (3d Cir. 1991) ; Shelton v. Commissioner, 63 T.C. 193 (1974) .
discussed Cited "see" Allnutt
unknown court · Joh · signal: see · confidence high
United States v. Rexach, 482 F.2d 10 , 16 (1st Cir. 1973) ; see Pietanza v. Commissioner, 92 T.C. 729 , 736 (1989) , affd. without published opinion 935 F.2d 1282 (3d Cir. 1991) ; S. Cal. Loan Association v. Commissioner, 4 B.T.A. 223 (1926) .
discussed Cited "see" f (2×)
unknown court · How · signal: see · confidence high
See Pietanza v. Commissioner, 92 T.C. 729 , 735 (1989) , affd. 935 F.2d 1282 (3d Cir. 1991) .
cited Cited "see, e.g." Keith M. Phillips
Tax Ct. · 2024 · signal: see, e.g. · confidence low
See, e.g., Pietanza v. Commissioner, 92 T.C. 729 , 736–37 (1989), aff’d, 935 F.2d 1282 (3d Cir. 1991) (unpublished table decision).
discussed Cited "see, e.g." Ritchie N. Stevens & Julie A. Keen Stevens v. Commissioner
Tax Ct. · 2020 · signal: see, e.g. · confidence low
See, e.g., Pietanza v. Commissioner, 92 T.C. 729, 736-737 (1989) (allocating to the -36- [*36] Commissioner, for the purpose of the taxpayer's motion to dismiss, the burden of proving the existence of a notice of deficiency and the date of its mailing), aff'd, 935 F.2d 1282 (3d Cir. 1991); see also Jimastowlo Oil, LLC v. Commissioner, T.C.
cited Cited "see, e.g." Joseph C. Gallagher v. Commissioner
Tax Ct. · 2018 · signal: see, e.g. · confidence low
See, e.g., Pietanza v. Commissioner, 92 T.C. 729 , - 10 - [*10] 735 (1989), aff’d, 935 F.2d 1282 (3d Cir. 1991); Pyo v. Commissioner, 83 T.C. 626, 632 (1984); Anson v. Commissioner, T.C.
discussed Cited "see, e.g." Dees v. Comm'r
unknown court · 2017 · signal: see, e.g. · confidence low
See, e.g., Pietanza v. Commissioner , 92 T.C. 729 , 736-737 (1989) (successfully asserting lack of jurisdiction after statutory period of limitations on assessment had expired), aff'd without published opinion , 935 F.2d 1282 (3d Cir. 1991) .
discussed Cited "see, e.g." FPL Group, Inc. v. Comm'r
Tax Ct. · 2008 · signal: see also · confidence low
Memo 2000-363 ; see also Pietanza v. Commissioner , 92 T.C. 729 , 736 (1989) , affd. without *179 published opinion 935 F.2d 1282 (3d Cir. 1991) ; S. Cal. Loan Association v. Commissioner , 4 B.T.A. 223 (1926) .
discussed Cited "see, e.g." English v. Griffith
Colo. Ct. App. · 2004 · signal: see, e.g. · confidence low
See, e.g., Rowe v. - Marder, 750 F.Supp. 718, 727 (W.D.Pa.1990)(allegations that - defendant gave guidance to decedent who was emotionally unstable, subsequently withdrew such guidance, and told decedent not to seek professional help despite her earlier talk of suicide were insufficient as a matter of law to state claim for intentional infliction of emotional distress, even if defendant acted maliclously), aff'd, 935 F.2d 1282 (3d Cir.1991); see also Coors Brewing Co. v. Floyd, supra (employer's alleged conduct of instructing employee to conduct illegal undercover narcotics investigation, laun…
cited Cited "see, e.g." William B. Meyer v. Commissioner
Tax Ct. · 2000 · signal: see, e.g. · confidence low
See, e.g., Pietanza v. Commissioner, 92 T.C. 729, 735-736 (1989), affd. by unpublished opinion 935 F.2d 1282 (3d Cir. 1991).
cited Cited "see, e.g." Steven and Davina Sego v. Commissioner
Tax Ct. · 2000 · signal: see also · confidence low
See also Pietanza v. Commissioner, 92 T.C. 729 (1989), affd. 935 F.2d 1282 (3d Cir. 1991).
discussed Cited "see, e.g." Sego v. Commissioner (2×)
Tax Ct. · 2000 · signal: see also · confidence low
See also Pietanza v. Commissioner, 92 T.C. 729 (1989) , affd. 935 F.2d 1282 (3d Cir. 1991) .
cited Cited "see, e.g." Hesse v. Commissioner
Tax Ct. · 1997 · signal: see, e.g. · confidence low
See, e.g., Pietanza v. Commissioner , 92 T.C. 729 , 735-736 (1989) , affd. without published opinion 935 F. 2d 1282 (3d Cir. 1991) .
cited Cited "see, e.g." Rd v. Wh
Wyo. · 1994 · signal: see also · confidence low
See also Rowe v. Marder, 750 F.Supp. 718, 723-24 (W.D.Pa.1990), judgment aff'd, 935 F.2d 1282 (3d Cir.1991).
cited Cited "see, e.g." R.D. v. W.H.
Wyo. · 1994 · signal: see also · confidence low
See also Rowe v. Marder, 750 F.Supp. 718, 723-24 (W.D.Pa.1990), judgment aff'd, 935 F.2d 1282 (3d Cir.1991).
discussed Cited "see, e.g." f (2×)
unknown court · How · signal: see, e.g. · confidence low
See, e.g., Pietanza v. Commissioner, 92 T.C. 729, 735-736 (1989), affd. without published opinion 935 F.2d 1282 (3d Cir. 1991).
Retrieving the full opinion text from the archive…
Rowe (Charles T.), Estate of Friedman (Mildred Glick)
v.
Marder (Dorothy)
90-3841.
Court of Appeals for the Third Circuit.
May 21, 1991.
935 F.2d 1282
Cited by 2 opinions  |  Published

935 F.2d 1282

Rowe (Charles T.), Estate of Friedman (Mildred Glick),
v.
Marder (Dorothy)

NO. 90-3841

United States Court of Appeals,
Third Circuit.

MAY 21, 1991

Appeal From: W.D.Pa.,

Mencer, J.,

750 F.Supp. 718

1

AFFIRMED.