Reed v. Pennsylvania R.R., 350 U.S. 965 (1956). · Go Syfert
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Reed v. Pennsylvania R.R., 350 U.S. 965 (1956). Cases Citing This Book View Copy Cite
78 citation events (3 in the last 25 years) across 19 distinct courts.
Strongest positive: United States v. Larry T. Tarwater (ca6, 2002-10-16)
Treatment trajectory · 1956 → 2026 · click a year to view as-of
1956 1991 2026
Top citers, strongest first. 5 distinct citers. How cited ↗
discussed Cited "see" United States v. Larry T. Tarwater (2×)
6th Cir. · 2002 · signal: see · confidence high
See Davis v. United States, 226 F.2d 331, 335-336 (6th Cir.1955) (explaining that “evidence of unexplained funds or property in the hands of a taxpayer establishes a prima facie case of understatement of income, and it is then incumbent on [the taxpayer] to overcome the logical inferences to be drawn from such proof’), cert. denied, 350 U.S. 965 , 76 S.Ct. 432 , 100 L.Ed. 838 (1956); United States v. Orlowski, 808 F.2d 1283 (8th Cir.1986) (rejecting the defendant’s argument that, in a section 7206(1) case, the government was required to prove the nonexistence of alleged expenses), cert. …
cited Cited "see" United States v. Steven H. Toushin
7th Cir. · 1990 · signal: see · confidence high
See Davis v. United States, 226 F.2d 331, 335 (6th Cir.1955), cert. denied, 350 U.S. 965 , 76 S.Ct. 432 , 100 L.Ed. 838 (1956).
discussed Cited "see" Estate of De Niro v. Commissioner
Tax Ct. · 1982 · signal: see · confidence high
See Davis v. United States, 226 F. 2d 331 (6th Cir. 1955) , cert. denied 350 U.S. 965 (1956) , which held that a diversion of corporate funds by the dominant shareholder constitutes ordinary income regardless of whether such diversion could be treated as a taxable dividend.
cited Cited "see" Moore v. Commissioner
Tax Ct. · 1977 · signal: see · confidence high
See Davis v. United States , 226 F. 2d 331 (6th Cir. 1955) , cert. den. 350 U.S. 965 (1956) .
discussed Cited "see, e.g." F. W. Drybrough v. Commissioner of Internal Revenue, L. N. Simpson v. Commissioner of Internal Revenue
6th Cir. · 1956 · signal: see, e.g. · confidence low
See e. g., Davis v. United States, 6 Cir., 1955, 226 F.2d 331 , certiorari denied 1956, 350 U.S. 965 , 76 S.Ct. 432 ; Currier v. United States, 1 Cir., 1948, 166 F.2d 346 ; Jolly v. United States, 6 Cir., 1956, 229 F.2d 180 , certiorari denied 1956, 351 U.S. 963 , 76 S.Ct. 1024 .
Retrieving the full opinion text from the archive…
Reed
v.
Pennsylvania Railroad Co.
No. 621.
Supreme Court of the United States.
Feb 27, 1956.
350 U.S. 965
Joseph S. Lord, III, for petitioner. Philip Price for respondent.
Published

C. A. 3d Cir. Certiorari granted.