Helmsley v. United States, 490 U.S. 1065 (1989). · Go Syfert
Search
Helmsley v. United States, 490 U.S. 1065 (1989). Cases Citing This Book View Copy Cite
63 citation events (3 in the last 25 years) across 16 distinct courts.
Strongest positive: Stanley R. Kielmar and Carol J. Kielmar v. Commissioner of Internal Revenue (ca7, 1990-01-10)
Treatment trajectory · 1989 → 2026 · click a year to view as-of
1989 2007 2026
Top citers, strongest first. 12 distinct citers. How cited ↗
discussed Cited as authority (rule) Stanley R. Kielmar and Carol J. Kielmar v. Commissioner of Internal Revenue
7th Cir. · 1990 · confidence medium
The duty of consistency applies when there have been: “(1) a representation or report by the taxpayer; (2) on which the Commission has relied; and (3) an attempt by the taxpayer after the statute of limitations has run to change the previous representation or to recharacterize the situation in such a way as to harm the Commissioner.” Id. at 758.
discussed Cited "see" Gleb Glinka v. Maytag Corporation
2d Cir. · 1996 · signal: see · confidence high
See United States v. Helmsley, 864 F.2d 266, 268 (2d Cir.1988) (finality is “an essential tool in the efficient administration of justice”), cert. denied, 490 U.S. 1065 , 109 S.Ct. 2063 , 104 L.Ed.2d 628 (1989); American Sec.
discussed Cited "see" United States v. Abdul-Malik
S.D.N.Y. · 1995 · signal: see · confidence high
See United States v. Ruiz, 894 F.2d 501, 504 (2d Cir.1990) (citing United States v. Helmsley, 864 F.2d 266 (2d Cir.1988), cert. denied, 490 U.S. 1065 , 109 S.Ct. 2063 , 104 L.Ed.2d 628 (1989)). 4 CONCLUSION For the foregoing reasons, Malik’s motion is in all respects denied.
discussed Cited "see" Southwest Merchandising Corporation, D/B/A Handy Andy, Inc. v. National Labor Relations Board (2×)
D.C. Cir. · 1995 · signal: see · confidence high
See Teamsters Local Union No. 171 v. NLRB, 863 F.2d 946 , 953 (D.C.Cir.1988) ("Board-approved credibility determinations of an ALJ are entitled to be upheld unless they are hopelessly incredible or self-contradictory.") (internal citation and punctuation omitted), cert. denied, 490 U.S. 1065 , 109 S.Ct. 2063 , 104 L.Ed.2d 628 (1989) 11 In this regard, as the dissent points out, Southwest had no "obligation to seek out the strikers for employment," Diss.
discussed Cited "see" United States v. Gerald Miller, and William Graham
2d Cir. · 1994 · signal: see · confidence high
See United States v. Helmsley, 864 F.2d 266, 268-70 (2d Cir.1988) (dismissing appeal as not falling *765 within any of the three types of criminal cases meeting the collateral order exception), cert. denied, 490 U.S. 1065 , 109 S.Ct. 2063 , 104 L.Ed.2d 628 (1989).
cited Cited "see" Matter of Arrow Carrier Corp.
Bankr. D.N.J. · 1993 · signal: see · confidence high
See State of Idaho v. United States, 858 F.2d 445 , 450 (9th Cir.1988), cert. denied, 490 U.S. 1065 , 109 S.Ct. 2063 , 104 L.Ed.2d 628 (1989).
discussed Cited "see" United States v. Leona M. Helmsley, Joseph v. Licari and Frank J. Turco, Leona M. Helmsley (2×)
2d Cir. · 1991 · signal: see · confidence high
See United States v. King, 860 F.2d 54, 55 (2d Cir.1988) (per curiam), cert. denied, 490 U.S. 1065 , 109 S.Ct. 2062 , 104 L.Ed.2d 628 (1989).
discussed Cited "see" United States v. Mario Biaggi, Stanley Simon, Richard Biaggi, Peter Neglia, John Mariotta, and Bernard Ehrlich
2d Cir. · 1990 · signal: see · confidence high
See United States v. King, 860 F.2d 54, 55 (2d Cir.1988) (mail fraud involving public funds), cert. denied, - U.S. 109 S.Ct. 2062 , 104 L.Ed.2d 628 (1989); Ingber v. Ensor, 841 F.2d 450, 455-56 (2d Cir.1988) (mail fraud involving public contract awarded upon concealment of conflict of interest).
discussed Cited "see, e.g." United States v. Scarfo
D.N.J. · 2001 · signal: see also · confidence low
See also United States v. Helmsley, 864 F.2d 266, 268-70 (2d Cir.1988) (dismissing appeal as not falling within any of the three types of criminal cases meeting the collateral order exception), ce rt. denied, 490 U.S. 1065 , 109 S.Ct. 2063 , 104 L.Ed.2d 628 (1989).
discussed Cited "see, e.g." Lockheed Sanders, Inc. v. United States
D.N.H. · 1994 · signal: see also · confidence low
See id; see also, Herrington v. Commissioner, 854 F.2d 755, 758 (5th Cir.1988), ce rt. denied, 490 U.S. 1065 , 109 S.Ct. 2062 , 104 L.Ed.2d 628 (1989); Jacob Mertens, Jr., Mertens Law of Federal Income Taxation §§ 59.14, 60.05 (1993 and Supp. 1994).
discussed Cited "see, e.g." Lewis v. Commissioner
1st Cir. · 1994 · signal: see, e.g. · confidence low
See, e.g., Herrington v. Commissioner, 854 F.2d 755, 758 (5th Cir.1988), cert. denied, 490 U.S. 1065 , 109 S.Ct. 2062 , 104 L.Ed.2d 628 (1989); Beltzer, 495 F.2d at 213 ; Mayfair Minerals, Inc. v. Commissioner, 456 F.2d 622, 623 (5th Cir.1972); Crosley Corp. v. United States, 229 F.2d 376, 380 (6th Cir. 1956); Ross v. Commissioner, 169 F.2d 483, 496 (1st Cir.1948) (simple failure to report income “is not a representation that such income has in fact not been received” and does not, without more, furnish grounds for estoppel); Mertens, supra, § 60.05 (“Where there is a mistake of law and…
discussed Cited "see, e.g." Coronet Foods, Inc. v. National Labor Relations Board
D.C. Cir. · 1993 · signal: see, e.g. · confidence low
See, e.g., Teamsters Local Union No. 171 v. NLRB, 863 F.2d 946 , 957-58 (D.C.Cir.1988) (where a closing has been found retaliatory, the Board generally may order restoration unless “the Company ... [can] show that compliance with the order is unduly economically burdensome”) (emphasis added), cert. denied, 490 U.S. 1065 , 109 S.Ct. 2063 , 104 L.Ed.2d 628 (1989).
Retrieving the full opinion text from the archive…
Helmsley
v.
United States
No. 88-1348.
Supreme Court of the United States.
May 15, 1989.
490 U.S. 1065
Cited by 2 opinions  |  Published

C. A. 2d Cir. Certiorari denied.