green
Positive treatment
Quoted verbatim 1×
4.3 score
“if an item of income is shown on the face of the return or an attached statement that is not shown in a manner sufficient to enable the secretary by reasonable inspection of the return to detect the errors then it is the omission of 'an amount' properly includable in the return”
Treatment trajectory · 1968 → 2026 · click a year to view as-of
1968
1997
2026
Top citers, strongest first. 12 distinct citers.
How cited ↗
examined
Cited as authority (quoted)
Grapevine Imports, Ltd. v. United States
if an item of income is shown on the face of the return or an attached statement that is not shown in a manner sufficient to enable the secretary by reasonable inspection of the return to detect the errors then it is the omission of 'an amount' properly includable in the return
discussed
Cited "see"
Littell v. United States
See Jules Hairstylists of Md., Inc. v. United States, 268 F.Supp. 511 (D.Md.1967), aff'd per curiam, 389 F.2d 389 (4th Cir.1968), cert. denied, 391 U.S. 934 , 88 S.Ct. 1847 , 20 L.Ed.2d 854 (1968); Stout v. United States, 229 F.2d 918 (2d Cir.1956), cert. denied, 351 U.S. 982 , 76 S.Ct. 1047 , 100 L.Ed. 1496 (1956).
cited
Cited "see"
Raymond Woods, Jr. v. Graphic Communications Union Local 747/printing Specialties Local Union 380
See International Brotherhood of Boilermakers v. Braswell, 388 F.2d 193, 199 (5th Cir.), cert. denied, 391 U.S. 935 , 88 S.Ct. 1848 , 20 L.Ed.2d 854 (1968); Cooke v. Orange Belt Dist.
discussed
Cited "see"
John R. Hildebrand v. Board Of Trustees Of Michigan State University
See Int'l Bhd. of Boilermakers v. Braswell, 388 F.2d 193 (5th Cir.), Cert. denied, 391 U.S. 935 , 88 S.Ct. 1848 , 20 L.Ed.2d 854 (1968); Simmons v. Avisco, Local 713, Textile Workers Union, 350 F.2d 1012 (4th Cir. 1965); Paley v. Greenberg, 318 F.Supp. 1366 (S.D.N.Y.1970) 5 Defendants argue that actual and punitive damages as well as backpay were unavailable because of sovereign immunity.
discussed
Cited "see"
Hildebrand v. Board of Trustees of Michigan State University
See Int’l Bhd. of Boilermakers v. Braswell, 388 F.2d 193 (5th Cir.), cert. denied, 391 U.S. 935 , 88 S.Ct. 1848 , 20 L.Ed.2d 854 (1968); Simmons v. Avisco, Local 713, Textile Workers Union, 350 F.2d 1012 (4th Cir. 1965); Paley v. Greenberg, 318 F.Supp. 1366 (S.D.N.Y.1970). .
cited
Cited "see"
Edward L. Vandeventer, Jr. v. Local Union No. 513 of the International Union of Operating Engineers, Afl-Cio
See International Brotherhood of Boilermakers v. Braswell, 388 F.2d 193, 199 (5th Cir.), cert. denied, 391 U. S. 935 , 88 S.Ct. 1848 , 20 L.Ed.2d 854 (1968).
discussed
Cited "see"
McGlotten v. Connally
See Jules Hairstylists of Maryland v. United States, 268 F.Supp. 511 (D.Md.), aff'd, 389 F.2d 389 (4th Cir.), cert. denied, 391 U.S. 934 , 88 S.Ct. 1847 , 20 L.Ed.2d 854 (1968); Tomlinson v. Smith, 128 F.2d 808 (7th Cir. 1942). 24 .
cited
Cited "see"
Eighth Street Baptist Church, Inc. v. United States
See Jules Hairstylists of Maryland, Inc. v. United States, Md., 268 F.Supp. 511, 513 , affirmed 4 Cir., 389 F.2d 389 , cert. denied 391 U.S. 934 , 88 S.Ct. 1847 , 20 L.Ed.2d 854 .
discussed
Cited "see"
Tape Industries Association of America v. Younger
See, Fitzgerald v. Catherwood, 388 F.2d 400 (2nd Cir. 1968), cert, denied, 391 U.S. 934 , 88 S.Ct. 1846 , 20 L.Ed.2d 854 (1968); Mengelkock v. Industrial Welfare Commission, 284 F.Supp. 950 (C.D.Cal.1968), appeal dismissed, 393 U.S. 83 , 89 S.Ct. 60 , 21 L.Ed.2d 215 (1968); United States v. Sullivan, 270 F.Supp. 236 (D.Conn.1967), aff’d, 398 F.2d 672 (2nd Cir. 1968), rev’d on other grounds, 395 U.S. 169 , 89 S.Ct. 1648 , 23 L.Ed.2d 182 (1969); Ness Produce Co. v. Short, 263 F.Supp. 586 (D.Or.1966), aff’d, 385 U.S. *346 537, 87 S.Ct. 742 , 17 L.Ed.2d 591 (1967).
discussed
Cited "see, e.g."
Ruth Anne M v. Alvin Independent School District
See, e.g., International Brotherhood of Boilermakers v. Braswell, 388 F.2d 193, 200 (5th Cir.), cert. denied, 391 U.S. 935 , 88 S.Ct. 1848 , 20 L.Ed.2d 854 (1968); Simmons v. Avisco, 350 F.2d 1012, 1019 (4th Cir. 1965); International Brotherhood of Boilermakers v. Rafferty, 348 F.2d 307, 315 (9th Cir. 1965) (construing section 102 of the Labor-Management Reporting and Disclosure Act of 1959, 29 U.S.C. § 412 , authorizing “such relief ... as may be appropriate”).
discussed
Cited "see, e.g."
Connor v. Highway Truck Drivers & Helpers
See also, International Bro. of Boilermakers, etc. v. Braswell, 388 F.2d 193, 197-98 (5th Cir. 1968), cert. den., 391 U.S. 935 , 88 S.Ct. 1848 , 20 L.Ed.2d 854 (1968); Contra, McCraw v. United Ass’n of Journeyman & App. of Plumbing, etc., 341 F.2d 705, 709 (6th Cir. 1965).
cited
Cited "see, e.g."
Sidney J. Gefen and Lois Gefen v. United States
Compare International Brotherhood of Boilermakers, etc. v. Braswell, 5 Cir. 1968, 388 F.2d 193, 197-98 , cert, den., 391 U.S. 935 , 88 S.Ct. 1848 , 20 L.
Retrieving the full opinion text from the archive…
Jules Hairstylists of Maryland, Inc.
v.
United States
v.
United States
No. 1307.
Supreme Court of the United States.
May 27, 1968.
Paul B. Engel for petitioners., Solicitor General Griswold, Assistant Attorney General Rogovin, and Crombie J. D. Garrett for the United States et al.
Cited by 2 opinions | Published
Citer courts: Federal Claims (1)
C. A. 4th Cir. Cer-tiorari denied.