Smoot Sand & Gravel Corp. v. Comm'r, 362 U.S. 976 (1960). · Go Syfert
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Smoot Sand & Gravel Corp. v. Comm'r, 362 U.S. 976 (1960). Cases Citing This Book View Copy Cite
118 citation events (2 in the last 25 years) across 35 distinct courts.
Strongest positive: Beneficial Corporation and Subsidiaries v. The United States (cafc, 1987-03-26)
Treatment trajectory · 1960 → 2026 · click a year to view as-of
1960 1993 2026
Top citers, strongest first. 11 distinct citers. How cited ↗
cited Cited as authority (rule) Beneficial Corporation and Subsidiaries v. The United States
Fed. Cir. · 1987 · confidence medium
Ct. 1061, 4 L.Ed.2d 1011 (1960).
discussed Cited "see" Chevron Chemical Co. v. Mecham (2×)
D. Utah · 1982 · signal: see · confidence high
See Wyoming Construction Co. v. Western Casualty & Surety Co., 275 F.2d 97, 105 (10th Cir. 1960) cert. denied, 362 U.S. 976 , 80 S.Ct. 1061 , 4 L.Ed.2d 1011 ; T & M Transp.
cited Cited "see" In re Angstadt
C.C.P.A. · 1976 · signal: see · confidence high
See In re Joliot, 270 F.2d 954, 958 , 47 CCPA 722, 727, 123 USPQ 344, 347 (1959), cert. denied, 362 U.S. 977 , 80 S.Ct. 1059 , 4 L.Ed.2d 1011 , 125 USPQ 667 (1960).
discussed Cited "see" Daboll v. Hoden (2×)
Iowa · 1974 · signal: see · confidence high
See Berry v. Atlantic Coast Line Railroad Company, 273 F.2d 572, 581-582 (4 Cir. 1960), cert. den., 362 U.S. 976 , 80 S.Ct. 1060 , 4 L.Ed.2d 1011 ; Bland v. Norfolk and Southern Railroad Company, 406 F.2d 863, 866 (4 Cir. 1969); Keating v. Jones Development of Missouri, Inc., 398 F.2d 1011, 1013 (5 Cir. 1968); Rogers v. Peabody Coal Company, 342 F.2d 749, 750-751 (6 Cir. 1965); and Trotter v. Anderson, 417 F.2d 1191, 1192 (7 Cir. 1969).
discussed Cited "see" Deboles v. Trans World Airlines, Inc.
E.D. Pa. · 1972 · signal: see · confidence high
See International Bhd. of Teamsters v. United States, 275 F.2d 610 (4th Cir.), cert. denied, 362 U.S. 975 , 80 S.Ct. 1060 , 4 L.Ed.2d 1011 (1960); Claycraft Co. v. United Mine Workers of America, 204 F.2d 600 (6th Cir. 1953); Kreshtool v. International Longshoremen’s Ass’n, 242 F.Supp. 551 (D.Del.1965).
discussed Cited "see" Battelstein Investment Company v. United States (2×)
5th Cir. · 1971 · signal: see · confidence high
See Smoot Sand & Gravel Corp. v. Commissioner of Internal Revenue, 4 Cir., 1960, 274 F.2d 495 , cert. denied, 1960, 362 U.S. 976 , 80 S.Ct. 1061 , 4 L.Ed.2d 1011 in which the Court stated: “For the same reasons, the taxpayer’s argument concerning the reserves for depreciation and depletion cannot be accepted.
discussed Cited "see" Alabama-Tennessee Natural Gas Co. v. City of Huntsville
unknown court · 1963 · signal: see · confidence high
See Arkansas Power & Light Co. v. Arkansas P. S. C., 231 Ark. 142 , 330 S.W.2d 51 , cert. den. 362 U.S. 975 , 80 S.Ct. 1060 , 4 L.Ed.2d 1011 ; Re Souris River Telephone Mutual Aid Corp., 24 P.U.R. 3d 84, (N.D.P.S.C., 1958).
examined Cited "see, e.g." State v. BHP Petroleum Co., Inc. (4×)
Wyo. · 1991 · signal: see also · confidence low
See also Wyoming Construction Company v. Western Casualty and Surety Company, 10 Cir.1960, 275 F.2d 97 , cert. den., 362 U.S. 976 , 80 S.Ct. 1061 , 4 L.Ed.2d 1011 , allowing recovery of interest on a claim decided on the basis of Wyoming law.
examined Cited "see, e.g." Rissler & McMurry Co. v. Atlantic Richfield Co. (4×)
Wyo. · 1977 · signal: see also · confidence low
See also Wyoming Construction Company v. Western Casualty and Surety Company, 10 Cir. 1960, 275 F.2d 97 , cert. den., 362 U.S. 976 , 80 S.Ct. 1061 , 4 L.Ed.2d 1011 , allowing recovery of interest on a claim decided on the basis of Wyoming law.
cited Cited "see, e.g." Krulikowsky v. Metropolitan District Council of Philadelphia & Vicinity
E.D. Pa. · 1967 · signal: see also · confidence low
See also International Bhd. of Teamsters v. United States, 275 F.2d 610 (4th Cir.), cert. denied, 362 U.S. 975 , 80 S.Ct. 1060 , 4 L.Ed.2d 1011 (1960); Keenan v. Metropolitan Dist.
discussed Cited "see, e.g." Midwestern Developments, Inc. v. The City of Tulsa, Oklahoma, a Municipal Corporation (2×)
10th Cir. · 1963 · signal: see also · confidence low
See also Wyoming Construction Compapany v. Western Casualty and Surety Company, 10 Cir., 275 F.2d 97, 104 , certiorari denied 362 U.S. 976 , 80 S.Ct. 1061 , 4 L.Ed.2d 1011 .
Retrieving the full opinion text from the archive…
Smoot Sand & Gravel Corp.
v.
Commissioner of Internal Revenue
No. 839.
Supreme Court of the United States.
May 16, 1960.
362 U.S. 976
David R. Shelton for petitioner., Solicitor General Rankin, Assistant Attorney General Rice and Melva M. Graney for respondent.
Published

C. A. 4th Cir. Certiorari denied.