green
Positive treatment
5.3 score
Treatment trajectory · 1998 → 2026 · click a year to view as-of
1998
2012
2026
Top citers, strongest first. 12 distinct citers.
How cited ↗
cited
Cited "see"
Pacific Controls Inc. v. Cummins Inc.
See Alexander v. CIGNA Corp., 991 F. Supp. 427, 435 (D.N.J.), aff’d, 172 F.3d 859 (3d Cir. 1998); Luscko, 408 F. App’x at 634 .
discussed
Cited "see"
Principal Life Insurance v. United States
See Bachner v. Comm’r of Internal Revenue, 109 T.C. 125, 128 (1997), aff'd, 172 F.3d 859 (3d Cir.1998) (Table) (declining “to accept any argument that the term ‘overpayment’ is specifically and narrowly defined by section 6401(a)”).
discussed
Cited "see"
Estate of Algerine Allen Smith, James Allen Smith v. Commissioner
See Bachner v. Commissioner, 109 T.C. 125 (1997), affd. without published opinion 172 F.3d 859 (3d Cir. 1998), where we found there was no overpayment of the taxpayer’s proper tax even though the statute of limitations barred assessment of that tax for the year in issue.
discussed
Cited "see"
McConkey v. Aon Corp.
See Alexander v. CIGNA Corp., 991 F.Supp. 427, 435 (D.N.J.), aff'd, 172 F. 3d 859 (3d Cir.1998). [12] We discuss the issue of whether the benefit-of-the-bargain damages theory of recovery is viable in a fraud case more fully later in this opinion.
discussed
Cited "see"
Leon S. Malachinski v. Commissioner of Internal Revenue
(2×)
See Bachner v. Commissioner, 109 T.C. 125, 129 (1997), aff'd without published opinion, 172 F.3d 859 (3d Cir. 1998).
cited
Cited "see"
Malachinski, Leon S. v. CIR
See Bachner v. Commissioner, 109 T.C. 125, 129 (1997), aff’d without published opinion, 172 F.3d 859 (3d Cir. 1998).
discussed
Cited "see"
Comm'r
(2×)
See Bachner v. Commissioner, 109 T.C. 125 (1997), affd. without published opinion 172 F.3d 859 (3d Cir. 1998), where we found there was no overpayment of the taxpayer’s proper tax even though the statute of limitations barred assessment of that tax for the year in issue.
discussed
Cited "see, e.g."
KUHN v. WILLFORD
The Complaint alleges that “[u]pon information and belief,” Defendant knew that “in December 2021, the Company executed a letter of intent to be sold to WebMD” (id. ¶ 66), and that “[p]rior to December 2021, Defendant learned that the Company intended to sell its assets to WebMD and that plans had been put into place to do so” (id. ¶ 3), but that Defendant “intentionally suppressed” this information from Plaintiff and instead told him the Company was not going to be sold and was committed to a five-year turnaround plan (id. ¶¶ 38, 41, 43, 53 & 60; see also id. ¶¶ 66−72)…
discussed
Cited "see, e.g."
SWARTZ v. THE BOARD OF TRUSTEES AT THE UNIVERSITY OF PENNSYLVANIA
See, e.g., Alexander v. CIGNA Corp., 991 F. Supp. 427, 435 (D.N.J.), aff’d, 172 F.3d 859 (3d Cir. 1998) (providing that “[s]tatements as to future or contingent events, to expectations or probabilities, or as to what will or will not be done in the future, do not constitute misrepresentations, even though they may turn out to be wrong” and “statements that can be categorized as ‘puffery’ or ‘vague and ill-defined opinions’ are not assurances of fact and thus do not constitute misrepresentations.”).
discussed
Cited "see, e.g."
MUNENZON v. PETERS ADVISORS LLC
Id.; see also Notch View Assoc., A.D.S. v. Smith, 260 N.J.Super. 190 , 202–03, 615 A.2d 676 (Law Div.1992) (statement as to future event has been held to constitute actionable misrepresentation when “the defendant [has] ... no intention at the time he makes the statement of fulfilling the promise.”) Alexander v. CIGNA Corp., 991 F. Supp. 427, 435 (D.N.J.), aff’d, 172 F.3d 859 (3d Cir. 1998).
cited
Cited "see, e.g."
Wilson
See, e.g., Bachner v. Commissioner, 109 T.C. 125 , 128-129 (1997) , affd. without published opinion 172 F.3d 859 (3d Cir. 1998) .
discussed
Cited "see, e.g."
BURR
Secs. 31(a) , 35 , 6401(b)(1) , 6402(b) ; see also Bachner v. Commissioner, 109 T.C. 125 , 128 (1997) (interpreting "overpayment" to mean any payment of tax in excess of that which is properly due), affd. without published *78 opinion 172 F.3d 859 (3d Cir. 1998) .
Retrieving the full opinion text from the archive…
Margaret Baker, Widow of Harry Baker
v.
Director, Office of Workers' Compensation Programs, U.S. Department of Labor
v.
Director, Office of Workers' Compensation Programs, U.S. Department of Labor
97-3444.
Court of Appeals for the Third Circuit.
Nov 23, 1998.
Published
Margaret Baker, Widow of Harry Baker
v.
Director, Office of Workers' Compensation Programs, U.S.
Department of Labor
NO. 97-3444
United States Court of Appeals,
Third Circuit.
November 23, 1998
Appeal From: Ben.Rev.Bd.
1
Review Denied.