green
Positive treatment
Quoted verbatim 1×
10.8 score
G Cite
cited 2× by 1 distinct case, last quoted 1994 ·
…he internal revenue service need not attempt collections of the tax assessment from the corporate employer before asserting the personal liability of a responsible person.
⚠ not in text
Treatment trajectory · 1975 → 2026 · click a year to view as-of
1975
2000
2026
Top citers, strongest first. 44 distinct citers.
How cited ↗
discussed
Cited "but see"
National Labor Relations Board v. Seligman and Associates, Inc., and Its Wholly Owned Division, Scott Management Company
(2×)
Co. v. NLRB, 473 F.2d 223, 242-43 (5th Cir.), cert. denied, 414 U.S. 822 (1973); but see NLRB v. Laidlaw Corp., 507 F.2d 1381, 1382 (7th Cir.1974), ce rt. denied, 422 U.S. 1042 , 95 S.Ct. 2656 , 45 L.Ed.2d 694 (1975).
examined
Cited as authority (quoted)
Wright v. Butz (In re Buildwright Homes, Inc.)
(2×)
he internal revenue service need not attempt collections of the tax assessment from the corporate employer before asserting the personal liability of a responsible person.
examined
Cited as authority (rule)
United States v. Noble Adjin Lartey
(3×)
also: Cited "see"
Arkansas v. Sanders, supra, 422 U.S. at 766, 99 S.Ct. at 2594 .
discussed
Cited as authority (rule)
In re Boston & Maine Corp.
The Court said that ... we are of opinion, for reasons that need no further statement, Kneeland v. American Loan & Trust Co., 136 U.S. 89, 97 , [ 34 L.Ed. 379 ], that the general rule is the other way, and has been recognized as being the other way by this court. 197 U.S. at 187 , 95 S.Ct. at 416.
discussed
Cited as authority (rule)
In Re Boston and Maine Corporation, Debtor, Appeal of Chesapeake and Ohio Railway Company, in Re Boston and Maine Corporation, Debtor, Appeal of Maine Central Railroad Company, in Re Boston and Maine Corporation, Debtor, Appeal of Penn Central Corporation, in Re Boston and Maine Corporation, Debtor, Appeal of Canadian Pacific, in Re Boston and Maine Corporation, Debtor, Appeal of Eastern Associated Coal Corporation
The Court said that 47 ... we are of opinion, for reasons that need no further statement, Kneeland v. American Loan & Trust Co., 136 U.S. 89, 97 , ( 34 L.Ed. 379 ), that the general rule is the other way, and has been recognized as being the other way by this court. 48 197 U.S. at 187 , 95 S.Ct. at 416.
examined
Cited "see"
Klaus Tschira and Gerda Tschira v. Ben H. Willingham, Jr. And Corim, Inc.
(3×)
See United States v. Franks, 511 F.2d 25, 38 (6th Cir.), cert. denied, 422 U.S. 1042 , 95 S.Ct. 2656 , 45 L.Ed.2d 693 (1975).
discussed
Cited "see"
John L. Pargo v. First Realty Property Management, Ltd. Alan McFee
See United States v. City of Black Jack, Missouri, 508 F.2d 1179, 1184-85 (8th Cir. 1974), cert. denied, 422 U.S. 1042 (1975). 4 Accordingly, we affirm the judgment of the district court. 1 The Honorable Harold D.
examined
Cited "see"
United States v. Ike Kozminski, Margarethe Kozminski, and John Kozminski
(4×)
See Downing, 753 F.2d at 1238 (relying in part on this court's opinion in United States v. Franks, 511 F.2d 25 , 33 n. 12 (6th Cir.), cert. denied, 422 U.S. 1042 , 95 S.Ct. 2656 , 43 L.Ed.2d 693 (1975)); 3 J.
discussed
Cited "see"
United States v. Yonkers Board of Education
(2×)
See United States v. City of Black Jack, Missouri, 508 F.2d 1179, 1183-84 (8th Cir.1974), cert. denied, 422 U.S. 1042 , 95 S.Ct. 2656 , 45 L.Ed.2d 694 (1975).
discussed
Cited "see"
Suffolk Housing Services v. Town of Brookhaven
(2×)
See United States v. City of Black Jack, 508 F2d 1179 (8th Cir. 1974), cert, denied, 422 U.S. 1042 , 95 S. Ct. 2656 , 45 L.
discussed
Cited "see"
United States v. Wayne Scaife (83-5666), Terrence Vessells (83-5717)
(2×)
See United States v. Franks, 511 F.2d 25, 30-31 (6th Cir.), cert. denied, 422 U.S. 1042 , 95 S.Ct. 2654 , 45 L.Ed.2d 693 (1975).
discussed
Cited "see"
In Re Malone
(2×)
See United States v. City of Black Jack, Missouri, 508 F.2d 1179, 1184 (8th Cir.1974), cert. denied, 422 U.S. 1042 , 95 S.Ct. 2656 , 45 L.Ed.2d 694 (1975).
discussed
Cited "see"
Malone v. City of Fenton
(2×)
See United States v. City of Black Jack, Missouri, 508 F.2d 1179, 1184 (8th Cir.1974), cert. denied, 422 U.S. 1042 , 95 S.Ct. 2656 , 45 L.Ed.2d 694 (1975).
discussed
Cited "see"
Atkins v. Robinson
(2×)
See United States v. City of Black Jack, Missouri, 508 F.2d 1179 (8th Cir. 1974), cert, denied, 422 U.S. 1042 , 95 S.Ct. 2656 , 45 L.Ed.2d 694 (1975) (§ 3617); United States v. American Institute of Real Estate Appraisers, 442 F.Supp. 1072 (N.D.Ill.1977), appeal dismissed, 590 F.2d 242 (7th Cir. 1978) (§ 3617).
discussed
Cited "see"
United States v. King
(2×)
See United States v. Franks, 511 F.2d 25, 31 (6th Cir.), cert. denied, 422 U.S. 1042 , 95 S.Ct. 2654 , 45 L.Ed.2d 693 (1975); United States v. Osser, 483 F.2d 727, 730 (3d Cir.), cert. denied, 414 U.S. 1028 , 94 S.Ct. 457 , 38 L.Ed.2d 221 (1973).
discussed
Cited "see"
United States v. Victor Jacob Seni, United States of America v. Bobby Lee Minton, United States of America v. Samuel Ellis Ferguson, United States of America v. Hector Morales, United States of America v. Carlos Fiusa, United States of America v. Pablo Raul Alonso
(2×)
See United States v. Rogers, 504 F.2d 1079 (5th Cir. 1974), cert. denied, 422 U.S. 1042 , 95 S.Ct. 2655 , 45 L.Ed.2d 693 (1975).
discussed
Cited "see"
United States v. Seni
(2×)
See United States v. Rogers, 504 F.2d 1079 (5th Cir. 1974), cert. denied, 422 U.S. 1042 , 95 S.Ct. 2655 , 45 L.Ed.2d 693 (1975).
examined
Cited "see"
United States v. City of Parma, Ohio
(4×)
See United States v. City of Black Jack, Missouri, 508 F.2d 1179, 1183-84 (8th Cir. 1974), cert. denied, 422 U.S. 1042 , 95 S.Ct. 2656 , 45 L.Ed.2d 694 (1975), where the issue was squarely decided.
discussed
Cited "see"
United States v. Housing Authority of City of Chickasaw
(2×)
Accord, United States v. City of Black Jack, 508 F.2d 1179 (8th Cir. 1974), cert. denied, 422 U.S. 1042 , 95 S.Ct. 2656 , 45 L.Ed.2d 694 (1975), after remand, 605 F.2d 1033 (8th Cir. 1979), cert. denied, 445 U.S. 905 , 100 S.Ct. 1081 , 63 L.Ed.2d 321 (1980).
discussed
Cited "see"
United States v. Steven Elmer Luschen, United States of America v. Wayne Bernard King
(2×)
See United States v. Franks, 511 F.2d 25, 33 (6th Cir.), cert. denied, 422 U.S. 1042 , 95 S.Ct. 2654 , 45 L.Ed.2d 693 (1975).
discussed
Cited "see"
United States v. Bobbie Stanford, Louis Watson, Janice Davis, Estella Patterson, Doris Beverly, Dorothy Fife, Richard O'rourke, and Dorothy Jones
(2×)
See United States v. Weinstein, 511 F.2d 622 (2d Cir.) cert. denied, 422 U.S. 1042 , 95 S.Ct. 2655 , 45 L.Ed.2d 693 (1975); United States v. Interstate Dress Carriers, supra; In re Grand Jury Investigation of Ven-Fuel, 441 F.Supp. 1299 (M.D.
examined
Cited "see"
Metropolitan Housing Development Corp., Northwest Opportunity Center and Eluteria D. Maldonado, Intervening v. Village of Arlington Heights
(4×)
See United States v. City of Black Jack, 508 F.2d 1179 (8th Cir. 1974), cert. denied, 422 U.S. 1042 , 95 S.Ct. 2656 , 45 L.Ed.2d 694 (1975); Kennedy Park Homes Assoc., Inc. v. City of Lackawanna, 436 F.2d 108 (2d Cir. 1970), cert. denied, 401 U.S. 1010 , 91 S.Ct. 1256 , 28 L.Ed.2d 546 (1971).
discussed
Cited "see, e.g."
AvalonBay Communities, Inc. v. Town of Orange
(2×)
Ed. 2d 450 (1977)); see also United States v. City of Black Jack, 508 F.2d 1179 , 1185 n.3 (8th Cir. 1974) (racist statements by leaders of the incorporation movement and fact that [r] acial criticism . . . was made and cheered at public meetings could be considered evidence of improper purpose), cert. denied, 422 U.S. 1042 , 95 S. Ct. 2656 , 45 L.
discussed
Cited "see, e.g."
Rabbi Yitzchok Leblanc-Sternberg, Chanie Leblanc-Sternberg, Fred Walfish, Lewis Kamman, Park Avenue Synagogue, Inc., Plaintiffs-Appellants-Cross-Appellees v. Robert Fletcher, Marianne Cucolo, John C. Layne, and Nicholas Vertullo, Individually and in Their Capacity as Trustees of the Village of Airmont, Maureen Kendrick, Individually and in Her Capacity as Mayor of the Village of Airmont, Raymond Kane, Paul Berliner, the Airmont Civic Association, the Village of Airmont, the Town of Ramapo, and Herbert Reisman, Individually and in His Capacity as Ramapo Town Supervisor, Robert Fletcher, John C. Layne, Nicholas Vertullo, Maureen Kendrick, and Raymond Kane, Individually, and in Their Capacity as Trustees of the Village of Airmont, and the Village of Airmont, Robert Fletcher and Nicholas Vertullo, Defendants-Appellees-Cross-Appellants. United States of America v. The Village of Airmont, Airmont Civic Association, Ralph Bracco, in His Capacity as Mayor of the Village of Airmont, John C. Layne, Raymond Kane, Charles Calotta and Ronald Sabo, in Their Capacities as Trustees of the Village of Airmont
(2×)
See, e.g., id. at 1218-19 (where site restrictions on low-income housing were imposed with segregative motive, fact that town had no duty to provide low-income housing was not significant); United States v. City of Parma, 661 F.2d 562, 574-75 (6th Cir.1981) (city's abandonment of application for federal housing funds for racially discriminatory reasons violated FHA), cert. denied, 456 U.S. 926 , 102 S.Ct. 1972 , 72 L.Ed.2d 441 (1982). 78 Discriminatory intent may be inferred from the totality of the circumstances, including "the fact, if it is true, that the law bears more heavily on one [grou…
discussed
Cited "see, e.g."
LeBlanc-Sternberg v. Fletcher
(2×)
Discriminatory intent may be inferred from the totality of the circumstances, including “the fact, if it is true, that the law bears more heavily on one [group] than another,” Washington v. Davis, 426 U.S. 229, 242 , 96 S.Ct. 2040, 2049 , 48 L.Ed.2d 597 (1976), as well as the ‘historical background of the decision ... ‘[t]he specific sequence of events leading up to the challenged decision,’ ...; ‘contemporary statements by members of the decisionmaking body ... ’; ... and ‘[sjubstantive departures ..., particularly if the factors usually considered important by the decisionmak…
discussed
Cited "see, e.g."
Babcock v. Cae-Link Corp.
See Chambers v. TRM Copy Centers Corp., 43 F.3d 29, 31 (2d Cir.1994); see also Robinson v. 12 Lofts Realty, Inc., 610 F.2d 1032, 1043 (2d Cir.1979), citing U.S. v. City of Black Jack, Missouri, 508 F.2d 1179, 1185-86 (8th Cir.1974), cert. denied, 422 U.S. 1042 (1975) (in discrimination cases, "clever men may easily conceal their motivations”).
discussed
Cited "see, e.g."
Oxford House-C v. City of St. Louis
(2×)
See House Report, at 2185 ("The Committee intends that the prohibition against discrimination against those with handicaps to apply to zoning decisions and practices"); see also United States v. City of Black Jack, 508 F.2d 1179, 1183-84 (8th Cir.1974), cert. denied, 422 U.S. 1042 , 95 S.Ct. 2656 , 45 L.Ed.2d 694 (1975); In re Malone, 592 F.Supp. 1135 (E.D.Mo.1984), aff'd without op. 794 F.2d 680 (8th Cir.1986).
examined
Cited "see, e.g."
Tubari Ltd., Inc. v. National Labor Relations Board, National Labor Relations Board v. Tubari Ltd., Inc.
(4×)
See, e.g., NLRB v. Laidlaw Corp., 507 F.2d 1381, 1382-83 (7th Cir.1974) (affirming Board's refusal to deduct from backpay sums received from union for picketing since the "monies disbursed by the union were not contingent on picketing time"), cert. denied, 422 U.S. 1042 , 95 S.Ct. 2656 , 45 L.Ed.2d 694 (1975); NLRB v. My Store, Inc., 468 F.2d 1146, 1150 (7th Cir.1972) (payments received from union for picketing "would ... qualify as collateral strike benefits and exempt as interim earnings unless received as a condition precedent to, or in compensation for, picketing or other services"), cert.…
discussed
Cited "see, e.g."
United States v. Medina
(2×)
See, e.g., United States v. Franks, 511 F.2d 25 , 33 n. 12 (6th Cir.), cert. denied, 422 U.S. 1042 , 95 S.Ct. 2654 , 45 L.Ed.2d 693 (1975).
discussed
Cited "see, e.g."
Familystyle of St. Paul, Inc. v. City of St. Paul
(2×)
See, e.g., United States v. City of Black Jack, 508 F.2d 1179 (8th Cir.1974), cert. denied, 422 U.S. 1042 , 95 S.Ct. 2656 , 45 L.Ed.2d 694 (1975).
discussed
Cited "see, e.g."
Director v. Commissioner
Woodward v. Tynan, supra at 1088 , and cases cited therein; United States v. Lartey, 716 F.2d 955 , 964 (2d Cir. 1983) ; see also United States v. Weinstein, 511 F.2d 622 , 627 n. 5 (2d Cir. 1975) , cert. denied 422 U.S. 1042 (1974) (questionable whether rule 6(e) applies to documents marked as exhibits before a grand jury); In re SJC Manufacturing Corp., 479 F. Sup. 647 , 651 (E.D.N.Y. 1979) (Internal Revenue Service is not foreclosed from examining necessary records to determine the tax liability of a taxpayer merely because those records are held by a grand jury).
discussed
Cited "see, e.g."
United States v. Thomas E. Short, United States of America v. Curtis Drummond
(2×)
See, e.g., United States v. Rogers, 504 F.2d 1079, 1084 (5th Cir.1974), cert. denied, 422 U.S. 1042 , 95 S.Ct. 2655 , 45 L.Ed.2d 693 (1975) (instruction not proper absent some evidence to counter strong inference of intent to distribute).
discussed
Cited "see, e.g."
Morton L. Minsky, Individually and on Behalf of All Others Similarly Situated v. Auto Driveaway
(2×)
See also Indiana Harbor Belt Railroad Co. v. United States, 510 F.2d 644, 649 (7th Cir.), cert. denied, 422 U.S. 1042 , 95 S.Ct. 2656 , 46 L.Ed.2d 115 (1975); Danna v. Air France, 463 F.2d 407, 409 (2nd Cir.1972).
discussed
Cited "see, e.g."
Burney v. HOUSING AUTHORITY OF CTY. OF BEAVER
(2×)
See also United States v. City of Black Jack, 508 F.2d 1179 (8th Cir.1974), cert. denied, 422 U.S. 1042 , 95 S.Ct. 2656 , 45 L.Ed.2d 694 (1975); Kennedy Park Homes Association, Inc. v. City of Lackawanna, 436 F.2d 108 (2d Cir.1970), cert. denied, 401 U.S. 1010 , 91 S.Ct. 1256 , 28 L.Ed.2d 546 (1971).
discussed
Cited "see, e.g."
Burney v. Housing Authority of County of Beaver
(2×)
See also United States v. City of Black Jack, 508 F.2d 1179 (8th Cir.1974), cert. denied, 422 U.S. 1042 , 95 S.Ct. 2656 , 45 L.Ed.2d 694 (1975); Kennedy Park Homes Association, Inc. v. City of Lackawanna, 436 F.2d 108 (2d Cir.1970), cert. denied, 401 U.S. 1010 , 91 S.Ct. 1256 , 28 L.Ed.2d 546 (1971).
discussed
Cited "see, e.g."
In Re Doe Grand Jury Proceedings
(2×)
See, e.g., United States v. Weinstein, 511 F.2d 622 , 627 n.5 (2d Cir.), cert. denied, 422 U.S. 1042 , 95 S.Ct. 2655 , 45 L.Ed.2d 693 (1975); Golden Quality Ice Cream Co. v. Deerfield Specialty Papers, Inc., 87 F.R.D. 53, 59 (E.D.Pa.1980); In re Grand Jury Investigation of Ven-Fuel, 441 F.Supp. 1299, 1303 (M.D.Fla.1977).
discussed
Cited "see, e.g."
Aulden E. Thomas v. United States
See also United States v. Weinstein, 511 F.2d 622, 627 (2d Cir.), cert. denied, 422 U.S. 1042 , 95 S.Ct. 2655 , 45 L.Ed.2d 793 (1975); United States v. Bass, 472 F.2d 207, 210 (8th Cir.), cert. denied, 412 U.S. 928 , 93 S.Ct. 2751 , 37 L.Ed.2d 155 (1973).
discussed
Cited "see, e.g."
United States v. Rmi Company Nl Industries, Inc. v. Hon. Daniel J. Snyder, Jr., United States District Judge for the Western District of Pennsylvania
(2×)
See, e. g., United States v. Weinstein, 511 F.2d 622, 626-27 (2d Cir.), cert. denied, 422 U.S. 1042 , 95 S.Ct. 2655 , 45 L.Ed.2d 693 (1975).
discussed
Cited "see, e.g."
United States v. Henry W. Tarnowski and Kenneth B. Kush
(2×)
See, e. g., United States v. Franks, 511 F.2d 25, 30 (6th Cir.), cert. denied, 422 U.S. 1042 , 95 S.Ct. 2654 , 45 L.Ed.2d 693 (1975).
discussed
Cited "see, e.g."
United States v. Jose Ernesto Rodriguez, United States of America v. Octavio Leal-Cuen
(2×)
See e. g., United States v. Rogers, 504 F.2d 1079, 1083 (5th Cir. 1974), cert. denied, 422 U.S. 1042 , 95 S.Ct. 2655 , 45 L.Ed.2d 693 (1975); United States v. Sisca, 503 F.2d 1337, 1339 (2d Cir.), cert. denied, 419 U.S. 1008 , 95 S.Ct. 328 , 42 L.Ed.2d 283 (1974); United States v. Murray, 492 F.2d 178, 192 (9th Cir. 1973), cert. denied, 419 U.S. 854 , 95 S.Ct. 98 , 42 L.Ed.2d 87 (1974).
examined
Cited "see, e.g."
Brennan v. Carrasco
(3×)
See also Brennan v. Metropolitan Trash Inc., 513 F.2d 1324 (10th Cir.), cert. denied, 422 U.S. 1042 , 95 S.Ct. 2656 , 45 L.Ed.2d 693 (1975); Rural Fire Protection Co. v. Hepp, 366 F.2d 355 (5th Cir. 1966).
examined
Cited "see, e.g."
Brennan v. Carrasco
(3×)
See also Brennan v. Metropolitan Trash Inc., 513 F.2d 1324 (10th Cir.), cert. denied, 422 U.S. 1042 , 95 S.Ct. 2656 , 45 L.Ed.2d 693 (1975); Rural Fire Protection Co. v. Hepp, 366 F.2d 355 (5th Cir. 1966). 14 Those services necessary to complete the cycle of production, as well as those services necessary for its beginning, are essential to the cycle and its continuance.
examined
Cited "see, e.g."
Application of the United States of America in the Matter of an Order Authorizing the Use of a Pen Register or Similar Mechanical Device
(4×)
See, e. g., United States v. Weinstein, 511 F.2d 622, 626 (2d Cir.), cert. denied, 422 U.S. 1042 , 95 S.Ct. 2655 , 45 L.Ed.2d 693 (1975); United States v. Dooling, 406 F.2d 192 ,198 (2d Cir.), cert. denied, 395 U.S. 911 , 89 S.Ct. 1744 , 23 L.Ed.2d 224 (1969); Electric & Musical Industries Ltd. v. Walsh, 249 F.2d 308 (2d Cir. 1957).
discussed
Cited "see, e.g."
District of Columbia v. Russell E. Train, Administrator, Environmental Protection Agency
Compare Kentucky v. Ruckelshaus, 497 F.2d 1172 (6th Cir. 1974), cert, granted sub nom., Hancock v. Train, 420 U.S. 971 , 95 S.Ct. 1390 , 43 L.Ed.2d 650 (1975) (substantive only), with People of St. of Calif., etc. v. Environmental Protection Agency, 511 F.2d 963 (9th Cir.), cert. *1253 granted 422 U.S. 1041 , 95 S.Ct. 2655 , 45 L.Ed.2d 693 (1975), and Alabama v. Seeber, 502 F.2d 1238 (5th Cir. 1974) (substantive and procedural). 7 . 42 U.S.C. § 1857f.
Retrieving the full opinion text from the archive…
Richter
v.
United States
v.
United States
No. 74-1286.
Supreme Court of the United States.
Jun 23, 1975.
Cited by 2 opinions | Published
Citer courts: S.D. Ohio (2)
C. A. 7th Cir. Certiorari denied. Reported below: 507 F. 2d 682.