Herberger v. Comm'r, 344 U.S. 820 (1952). · Go Syfert
Search
Herberger v. Comm'r, 344 U.S. 820 (1952). Cases Citing This Book View Copy Cite
28 citation events across 16 distinct courts.
Strongest positive: The L. B. Foster Company v. United States (ca3, 1957-09-30) · Strongest negative: Standard Oil Company of California v. Moore (ca9, 1958-02-10)
Treatment trajectory · 1954 → 2026 · click a year to view as-of
1954 1990 2026
Top citers, strongest first. 6 distinct citers. How cited ↗
discussed Cited "but see" Standard Oil Company of California v. Moore
9th Cir. · 1958 · signal: but see · confidence high
But see Chapman v. United States, 5 Cir., 194 F.2d 974, 978 , certiorari denied 344 U.S. 821 , 73 S.Ct. 19 , 97 L.Ed. 639 , criticizing the Pekelis and Moran decisions 32 See, also, Gencarella v. Fyfe, 1 Cir., 171 F.2d 419 ; Clanios v. United States, 82 U.S.App.D.C. 278 , 163 F.2d 593 .
cited Cited "but see" Standard Oil Co. v. Moore
9th Cir. · 1957 · signal: but see · confidence high
But see Chapman v. United States, 5 Cir., 194 F.2d 974, 978 , certiorari denied 344 U.S. 821 , 73 S.Ct. 19 , 97 L.Ed. 639 , criticizing the Pekelis and Moran decisions. .
discussed Cited as authority (rule) The L. B. Foster Company v. United States
3rd Cir. · 1957 · confidence medium
Ct, 18, 97 L.Ed. 639 . 6 *394 There remains only to be said that we are in complete accord with the principles stated in the cases cited and their holding that a payment in compromise of federal estate taxes is not deductible.
cited Cited "see" Hargrow v. Long
D.D.C. · 1989 · signal: see · confidence high
See Watwood v. Stone’s Mercantile Agency, Inc., 194 F.2d 160 (D.C.Cir.), cert. denied, 344 U.S. 821 , 73 S.Ct. 18 , 97 L.Ed. 639 (1952).
discussed Cited "see" Knight-Ridder Newspapers, Inc. v. United States
11th Cir. · 1984 · signal: see · confidence high
See Herberger v. Commissioner, 195 F.2d 293 (9th Cir.1952), cert. denied, 344 U.S. 820 , 73 S.Ct. 17 , 97 L.Ed. 639 (1952); Bittker, supra note 1, ¶ 105.4.1, at 83 ("the better view today is that cases [like Brookshire ] have continued vitality only in holding that taxpayers required to use inventories can use the cash method for such noninventory items as investment income and *790 interest expense").
discussed Cited "see" Afro-American Publishing Co., Inc. v. Eli Jaffe, T/a Douglas Pharmacy
D.C. Cir. · 1966 · signal: see · confidence high
See PROSSER, LAW OF TORTS 107 at 783 (3d ed. 1964). 2 See PROSSER, op. cit. supra, 107 at 782 3 Linn v. Plant Guard Workers, 383 U.S. 53, 64 , 86 S.Ct. 657, 664 , 15 L.Ed.2d 582 (1966) 4 Watwood v. Stone's Mercantile Agency, 90 U.S.App.D.C. 156, 158 , 194 F.2d 160, 161 , 30 A.L.R.2d 772 , cert. denied, 344 U.S. 821 , 73 S.Ct. 18 , 97 L.Ed. 639 (1952), which held that a credit agency could provide information to a subscriber, without forfeiting its qualified privilege regarding libel liability, if it reasonably believed that the subscriber requested the information for a business purpose.
Retrieving the full opinion text from the archive…
Herberger
v.
Commissioner of Internal Revenue
No. 94.
Supreme Court of the United States.
Oct 13, 1952.
344 U.S. 820
George T. Altman for petitioners., Solicitor General Perlman, Acting Assistant Attorney General Slack, Fred E. Youngman and John R. Benney for respondent.
Published

C. A. 9th Cir. Certiorari denied.