Comm'r v. Rickenberg, 338 U.S. 949 (1950). · Go Syfert
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Comm'r v. Rickenberg, 338 U.S. 949 (1950). Cases Citing This Book View Copy Cite
215 citation events (2 in the last 25 years) across 23 distinct courts.
Strongest positive: Coon Ex Rel. Coon v. American Compressed Steel (moctapp, 2004-01-30)
Treatment trajectory · 1950 → 2026 · click a year to view as-of
1950 1988 2026
Top citers, strongest first. 11 distinct citers. How cited ↗
discussed Cited "see" Coon Ex Rel. Coon v. American Compressed Steel (2×)
Mo. Ct. App. · 2004 · signal: see · confidence high
See Menees v. Cowgill, 359 Mo. 697 , 223 S.W.2d 412, 415 (1949), cert. denied, 338 U.S. 949 , 70 S.Ct. 488 , 94 L.Ed. 585 (1950).
discussed Cited "see" Prudential Securities, Inc. v. Haugland
Tex. App. · 1998 · signal: see · confidence high
See generally, Halle v. Commissioner of Internal Revenue, 175 F.2d 500, 502 (2nd Cir.1949), cert. denied, 338 U.S. 949 , 70 S.Ct. 485 , 94 L.Ed. 586 (1950) (holding that the federal income tax system is one of self-assessment by the taxpayer); 26 U.S.C. § 61 (a)(West Supp.l998)(definition of gross income); 26 U.S.C. § 6001 (West 1989)(requiring any person hable for tax imposed to keep records, render statements, and make returns); 26 U.S.C. § 6011 (West 1989 and West Supp.l998)(requiring any person hable for tax imposed to make a return or statement according to the prescribed forms and reg…
discussed Cited "see" Drager v. Commissioner
unknown court · 1987 · signal: see · confidence high
Rule 142(a), Tax Court Rules of Practice and Procedure ; Welch v. Helvering, 290 U.S. 111 (1933) ; see Halle v. Commissioner, 7 T.C. 245 (1946) , affd. 175 F.2d 500 (2d Cir. 1949) , cert. denied 338 U.S. 949 (1950) .
cited Cited "see" Wells v. Commissioner
Tax Ct. · 1977 · signal: see · confidence high
See Commissioner v. Lincoln Electric Co., 176 F.2d 815 (6th Cir. 1949) , cert. denied 338 U.S. 949 (1950) .
discussed Cited "see" Cummings v. Commissioner
Tax Ct. · 1968 · signal: see · confidence high
See Louis Halle, 7 T.C. 245 (1946) , affd. 175 F. 2d 500 (C.A. 2, 1949), certiorari denied 338 U.S. 949 , 70 S. Ct. 485 (1950) ; Myrtle Berlin [Dec. 26,789], 42 T.C. 355 (1964) ; Kalil v. Commissioner, 271 F. 2d 550 (C.A. 5, 1959), affirming a Memorandum Opinion of this Court; J.
cited Cited "see" Estate of Tankoos v. Comm'r
Tax Ct. · 1967 · signal: see · confidence high
See Louis Halle, 7 T.C. 245 (1946) , affd. 175 F. 2d 500 (C.A. 2, 1949), certiorari denied 338 U.S. 949 (1950) .
cited Cited "see" Hines v. Commissioner
Tax Ct. · 1955 · signal: see · confidence high
See Louis Halle, 7 T.C. 245 , 250 , affd. 175 Fed. (2d) 500 (C.A. 2), certiorari denied 338 U.S. 949 .
cited Cited "see" Wootan v. Commissioner
Tax Ct. · 1955 · signal: see · confidence high
See Louis Halle, 7 T.C. 245 , affd. 175 Fed. (2d) 500 , certiorari denied, 338 U.S. 949 ; Arlette Coat Co., 14 T.C. 751 ; Charles A. Rogers, 38 B.T.A. 16 , affd. 111 Fed. (2d) 987 .
cited Cited "see" Sterns v. Commissioner
Tax Ct. · 1954 · signal: see · confidence high
See Louis Halle, 7 T.C. 247 [245], affd. 175 Fed. (2d) 500 , certiorari denied 338 U.S. 949 ; Max Cohen, 9 T.C. 1156 , affd. 176 Fed. (2d) 394 ; Arlette Coat Co., Inc., 14 T.C. 751 .
cited Cited "see" Lorton v. Commissioner
Tax Ct. · 1953 · signal: see · confidence high
See Louis Halle, 7 T.C. 245 , affd. 175 Fed. (2d) 500 , certiorari denied, 338 U.S. 949 .
discussed Cited "see" Amoroso v. Commissioner of Internal Revenue
1st Cir. · 1952 · signal: see · confidence high
See Halle v. Commissioner of Internal Revenue, 2 Cir., 175 F.2d 500 , certiorari denied 338 U.S. 949 , 70 S.Ct. 485 , 94 L.Ed. 586 ; Seaside Improvement Co. v. Commissioner of Internal Revenue, 2 Cir, 105 F.2d 990 , certiorari denied 308 U.S. 618 , 60 S.Ct. 263 , 84 L.Ed. 516 ; Foss v. Commissioner of Internal Revenue, 1 Cir., 75 F.2d 326 ; Powell v. Commissioner of Internal Revenue, 1 Cir., 94 F.2d 483 ; St.
Retrieving the full opinion text from the archive…
Commissioner of Internal Revenue
v.
Rickenberg
No. 491.
Supreme Court of the United States.
Feb 6, 1950.
338 U.S. 949
Solicitor General Perlman for petitioner. Charles J. Munz, Jr. for respondent.
Published

C. A. 9th Cir. Certiorari denied.