Gramatan-Sullivan, Inc. v. Koslow, 353 U.S. 958 (1957). · Go Syfert
Search
Gramatan-Sullivan, Inc. v. Koslow, 353 U.S. 958 (1957). Cases Citing This Book View Copy Cite
G Cite
cited 2× by 1 distinct case, last quoted 1984 · …it is now settled that the statute does not embrace premiums paid on life insurance policies unless the policy is assigned to the wife and she is the irrevocable beneficiary ⚠ not in text
70 citation events (1 in the last 25 years) across 29 distinct courts.
Strongest positive: Herbert L. Sperling and Janice Sperling v. Commissioner of Internal Revenue (ca2, 1984-01-20)
Treatment trajectory · 1957 → 2026 · click a year to view as-of
1957 1991 2026
Top citers, strongest first. 5 distinct citers. How cited ↗
examined Cited as authority (quoted) Herbert L. Sperling and Janice Sperling v. Commissioner of Internal Revenue (2×)
2d Cir. · 1984 · quote attribution · 2 verbatim quotes · confidence low
it is now settled that the statute does not embrace premiums paid on life insurance policies unless the policy is assigned to the wife and she is the irrevocable beneficiary
cited Cited "see" Timberline Construction Group, LLC v. APTIM Federal Services, LLC
M.D. La. · 2025 · signal: see · confidence high
See Bowden v. United States for Use and Benefit of Malloy, 9 Cir. 1956, 239 F.2d 572 , cert. denied, 1957, 353 U.S. 957 , 77 S.Ct. 864 , 1 L.Ed.2d 909 ; United States for Use and Benefit of J.
cited Cited "see" United States for the Use and Benefit of Jinks Lumber Company, Inc. v. Federal Insurance Company
5th Cir. · 1971 · signal: see · confidence high
See Bowden v. United States for Use and Benefit of Malloy, 9 Cir. 1956, 239 F.2d 572 , cert. denied, 1957, 353 U.S. 957 , 77 S.Ct. 864 , 1 L.Ed.2d 909 ; United States for Use and Benefit of J.
cited Cited "see" P. M. Finance Corporation v. Commissioner of Internal Revenue
3rd Cir. · 1962 · signal: see · confidence high
See Beaver Pipe Tools, Inc. v. Carey, 139 F.Supp. 470 (N.D.Ohio 1955), aff’d, 240 F.2d 843 (6 Cir.), cert. denied, 353 U.S. 958 , 77 S.Ct. 864 , 1 L.Ed.2d 909 (1957).
cited Cited "see" Edwin Kerr v. Compagnie De Ultramar and Transmar Corp.
2d Cir. · 1958 · signal: see · confidence high
See Gramatan-Sullivan, Inc. v. Koslow, 2 Cir., 1957, 240 F.2d 523 , certiorari denied 1957, 353 U.S. 958 , 77 S.Ct. 864 , 1 L.Ed.2d 909 ; Wells v. Universal Pictures Co., 2 Cir., 1948, 166 F.2d 690 .
Retrieving the full opinion text from the archive…
Gramatan-Sullivan, Inc.
v.
Koslow
No. 877.
Supreme Court of the United States.
May 13, 1957.
353 U.S. 958
Francis J. Duffy for petitioner. Irving Berkelhammer for respondent.
Cited by 1 opinion  |  Published
1 passages pin-cited by 1 case
Pinpoint authority: bottom 62%
Citer courts: Second Circuit (2)

C. A. 2d Cir. Certiorari denied.