Spaulding v. United Transp. Union, 537 U.S. 816 (2002). · Go Syfert
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Spaulding v. United Transp. Union, 537 U.S. 816 (2002). Cases Citing This Book View Copy Cite
47 citation events (47 in the last 25 years) across 12 distinct courts.
Strongest positive: Matter of Wolkowicki v. New York State Tax Appeals Tribunal (nyappdiv, 2016-02-25)
Treatment trajectory · 2002 → 2026 · click a year to view as-of
2002 2014 2026
Top citers, strongest first. 3 distinct citers.
discussed Cited "see" Matter of Wolkowicki v. New York State Tax Appeals Tribunal
N.Y. App. Div. · 2016 · signal: see · confidence high
Where, as here, an indirect audit method has been employed, “the taxpayer challenging such an audit has the burden of establishing by clear and convincing evidence that the audit method or tax assessment was erroneous” (M atter of Hwang v Tax Appeals Trib. of the State of N.Y., 105 AD3d 1151 , 1153 [2013] [internal quotation marks, brackets and citation omitted]; see Matter of Roebling Liqs. v Commissioner of Taxation & Fin., 284 AD2d 669, 672 [2001], appeal dismissed 97 NY2d 637 [2001], cert denied 537 US 816 [2002]; Matter of Del’s Mini Deli v Commissioner of Taxation & Fin., 205 AD2d …
discussed Cited "see, e.g." Rodriguez v. Tax Appeals Tribunal
N.Y. App. Div. · 2011 · signal: see also · confidence low
Of course, it was petitioner’s inability to produce reliable records that forced the Department to employ this audit methodology, and any complaints he may have had about it have to be viewed in that context (see Tax Law § 1135 [a] [1]; 20 NYCRR 533.2; Matter of Center Moriches Monument Co. v Commissioner of Taxation & Fin., 211 AD2d 947, 947 [1995]; see also Matter of Roebling Liqs. v Commissioner of Taxation & Fin., 284 AD2d 669, 671-672 [2001], appeal dismissed 97 NY2d 637 [2001], cert denied 537 US 816 [2002]; Matter of Hygrade Casket Corp. v Commissioner of Taxation & Fin., 212 AD2d 84…
cited Cited "see, e.g." Homestead Holdings, Inc. v. Wellington (In Re PTI Holding Corp.)
Bankr. D. Nev. · 2006 · signal: see, e.g. · confidence low
See, e.g., Class Five Nevada Claimants v. Dow Corning Corp. (In re Dow Corning Corp.), 280 F.3d 648, 658-59 (6th Cir.), cert. denied, 537 U.S. 816 , 123 S.Ct. 85 , 154 L.Ed.2d 21 (2002); A.H.
Spaulding
v.
United Transportation Union
01-1677.
Supreme Court of the United States.
Oct 7, 2002.
537 U.S. 816
Published

537 U.S. 816

SPAULDING ET AL.
v.
UNITED TRANSPORTATION UNION ET AL.

No. 01-1677.

Supreme Court of United States.

October 7, 2002.

1

CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE TENTH CIRCUIT.

2

C. A. 10th Cir. Certiorari denied. Reported below: 279 F. 3d 901.