green
Positive treatment
4.1 score
Treatment trajectory · 1947 → 2026 · click a year to view as-of
1947
1986
2026
Top citers, strongest first. 9 distinct citers.
How cited ↗
cited
Cited "see"
State v. Cornell
See State v. Anthony, 179 Or 282 , 169 P2d 587 (1946), cert den 330 US 826 (1947).
cited
Cited "see"
Stubbs
See, McAllister v. Commissioner, 157 F. 2d 235, 237 (2d Cir. 1946), cert. denied, 330 U.S. 826 (1947).
cited
Cited "see"
Atlantic National Bank v. United States
Accord, Seaboard Surety Co. v. United States, 107 Ct. Cl. 34 , 67 F. Supp. 969 (1946), cert. denied, 330 U.S. 826 (1947).
cited
Cited "see"
United States v. Williams
See Wells v. United States, 5 Cir., 158 F.2d 932 , cert. den. 330 U.S. 827 , 67 S.Ct. 867 , 91 L.Ed. 1276 (1947).
discussed
Cited "see"
United States v. Howeth M. Mills and Crawford Mills, as Individuals, and Howeth M. Mills and Crawford Mills, D/B/A Mills Dairy Products Company, a Co-Partnership, United States of America v. Willow Farms Dairy, Inc., United States of America v. Brice G. Twilley, Individually, and Brice G. Twilley, D/B/A Twilley's City Dairy, United States of America v. Nesbit C. Murphy, Individually, and Nesbit C. Murphy, D/B/A Shiloh Dairy Farms, Howeth M. Mills and Crawford Mills, Individually and as Co-Partners, D/B/A Mills Dairy Products Company, a Co-Partnership, Nesbit C. Murphy, an Individual, D/B/A Shiloh Dairy Farms, and Brice G. Twilley, an Individual D/B/A Twilley's City Dairy v. Orville L. Freeman, Secretary of Agriculture, Willow Farms Dairy, Inc., and Kenneth Barrick, Intervening v. Orville L. Freeman, Secretary of Agriculture, United States of America, and Cross-Appellee v. Royal Farms Dairy, Inc., Wilton Farm Dairy, Inc., and W. S. Hebb and Lorraine D. Hebb, Co-Partners, D/B/A Aristocrat Dairy, and Cross-Appellants
See Ogden Dairy Co. v. Wickard, 157 F.2d 445, 447 (7 Cir., 1946), cert. denied, 330 U.S. 827 , 67 S.Ct. 867 , 91 L.Ed. 1276 (1947); Bailey Farm Dairy Co. v. Jones, 61 F.Supp. 209, 217 (E.D.Mo.1945), aff'd, 157 F.2d 87 (8 Cir.), cert. denied, 329 U.S. 788 , 67 S.Ct. 355 , 91 L.Ed. 675 (1946); Queensboro Farm Prod., Inc. v. Wickard, 47 F. Supp. 206, 210 (E.D.N.Y.1942), aff'd, 137 F.2d 969 (2 Cir., 1943).
discussed
Cited "see"
United States v. Mills
See Ogden Dairy Co. v. Wickard, 157 F.2d 445, 447 (7 Cir., 1946), cert. denied, 330 U.S. 827 , 67 S.Ct. 867 , 91 L.Ed. 1276 (1947); Bailey Farm Dairy Co. v. Jones, 61 F.Supp. 209, 217 (E.D.Mo.1945), aff’d, 157 F.2d 87 (8 Cir.), cert. denied, 329 U.S. 788 , 67 S.Ct. 355 , 91 L.Ed. 675 (1946); Queensboro Farm Prod., Inc. v. Wickard, 47 F.Supp. 206, 210 (E.D.N.Y.1942), aff’d, 137 F.2d 969 (2 Cir., 1943).
discussed
Cited "see"
Dilger v. School District 24CJ
(2×)
See State v. Anthony (1946) 179 Or 282 , 169 P2d 587 , cert den 330 US 826 .
discussed
Cited "see"
Commissioner of Internal Revenue v. Starr Bros., Inc
(2×)
See Commissioner v. Golonsky, 3 Cir., 200 F.2d 72 , involving surrender of a lease to the lessor. 2 Our own decision in McAllister v. Commissioner, 2 Cir., 157 F. 2d 235 , certiorari denied 330 U.S. 826 , 67 S.Ct. 864 , 91 L.Ed. 1276 , where transfer by a life tenant to the remainderman for a sum of money was held to constitute a sale, is also cited as inconsistent with the conclusion that termination of the 1903 contract was not a sale.
cited
Cited "see, e.g."
United States v. Jones
See also Harris v. Ross (5 Cir.), 146 F.2d 355 , and Wells v. United States (5 Cir.), 158 F.2d 932 , certiorari denied 330 U.S. 827 , 67 S.Ct. 867 , 91 L.Ed. 1276 .
Retrieving the full opinion text from the archive…
Commissioner of Internal Revenue
v.
McAllister
v.
McAllister
No. 848.
Supreme Court of the United States.
Mar 3, 1947.
Acting Solicitar General Washington for petitioner. Charles B. Collins and James D. Carpenter for respondent.
Published
Petition for writ of certiorari to the Circuit Court of Appeals for the Second Circuit denied.