green
Positive treatment
2.6 score
Treatment trajectory · 1949 → 2026 · click a year to view as-of
1949
1987
2026
Top citers, strongest first. 6 distinct citers.
How cited ↗
cited
Cited "but see"
United States v. Eduardo Borrone-Iglar
But cf. United States v. Modern Reed & Rattan Co., 159 F.2d 656 (2d Cir.), cert. denied, 331 U.S. 831 , 67 S.Ct. 1510 , 91 L.Ed. 1845 (1947). 4 .
discussed
Cited "see"
United States v. Fay Heasley, Fay Heasley and Selma Heasley v. United States of America and Henry W. Anderberg, Receiver, Fay Heasley and Selma Heasley v. United States of America and Henry W. Anderberg, Receiver
See United States v. Heffron, 9 Cir., 158 F.2d 657 , certiorari denied 331 U.S. 831 , 67 S.Ct. 1510 , 91 L.Ed. 1845 ; Shambaugh v. Scofield, 5 Cir., 132 F.2d 345 ; and see discussion, Plumb, supra, 13 Tax L.R. at pp. 262, 263. 22 It appears that local taxes on the real estate were not paid for the years 1954 to 1957, inclusive, and pursuant to the law of North Dakota, the land was sold, subject to right of redemption, and tax certificates were issued and outstanding for said years in the total amount of $16,299.20.
discussed
Cited "see"
United States v. Heasley
See United States v. Hef-fron, 9 Cir., 158 F.2d 657 , certiorari denied 331 U.S. 831 , 67 S.Ct. 1510 , 91 L.Ed. 1845 ; Shambaugh v. Scofield, 5 Cir., 132 F.2d 345 ; and see discussion, Plumb, supra, 13 Tax L.R. at pp. 262, 263.
cited
Cited "see, e.g."
In Re Miller
See also, United States v. Heffron, 158 F.2d 657 (9th Cir.) cert. denied, 331 U.S. 831 , 67 S.Ct. 1510 , 91 L.Ed. 1845 (1947).
discussed
Cited "see, e.g."
Mills v. United States (In Re Mills)
See also, U.S. v. Heffron 158 F.2d 657 (9th Cir.1947) (state homestead exemption, although recognized by Bankruptcy Act, held not effective against a federal tax lien), cert. denied 331 U.S. 831 , 67 S.Ct. 1510 , 91 L.Ed. 1845 (1947).
discussed
Cited "see, e.g."
Dalmon Davis, District Director of Internal Revenue, and I. W. Spillers, Revenue Officer v. Mrs. Bertha S. Birdsong
(2×)
See also United States v. Heffron, 9 Cir., 158 F.2d 657 , certiorari denied 331 U.S. 831 , 67 S.Ct. 1510 , 91 L.Ed. 1845 .
Retrieving the full opinion text from the archive…
United States
v.
Modern Reed & Rattan Co., Inc.
v.
Modern Reed & Rattan Co., Inc.
No. 1154.
Supreme Court of the United States.
Jun 2, 1947.
Acting Solicitor General Washington for the United States. Philip S. Agar for respondents.
Published
Petition for writ of cer-tiorari to the Circuit Court of Appeals for the Second Circuit denied.