green
Positive treatment
5.9 score
Treatment trajectory · 1961 → 2026 · click a year to view as-of
1961
1993
2026
Top citers, strongest first. 22 distinct citers.
How cited ↗
discussed
Cited as authority (rule)
Rothschild v. United States
The court said: 49 * * * The opinion in Gregory v. Helvering permits proper tax avoidance. * * * [A]t the least Gregory v. Helvering requires that a taxpayer carry an unusually heavy burden when he attempts to demonstrate that Congress intended to give favorable tax treatment to the kind of transaction that would never occur absent the motive of tax avoidance. * * * Id. at 329-330. 50 It will be noted that in the above-cited cases of Loewi v. Ryan, Gilbert v. Commissioner, and Diggs v. Commissioner, the courts cited with approval the principles of Gregory v. Helvering, supra. 51 It was with th…
cited
Cited as authority (rule)
Jean Patou, Inc. v. Jacqueline Cochran, Inc.
Avon Shoe Co. v. David Crystal, Inc., 171 F.Supp. 293, 299 (S.D.N.Y.1959), aff’d 279 F.2d 607 (2d Cir.), cert. denied, 364 U.S. 909 , 81 S.Ct. 271 , 5 L.Ed.2d 224 *867 (1960).
discussed
Cited "see"
Westchester Media Co. v. PRL USA Holdings, Inc.
See Avon Shoe Co. v. David Crystal, Inc., 279 F.2d 607 (2nd Cir.1960), cert. denied, 364 U.S. 909 , 81 S.Ct. 271 , 5 L.Ed.2d 224 (1960); In Re Loew’s Theatres, Inc., 769 F.2d 764 (Fed.Cir.1985); In Re Merrill Lynch, Pierce, Fenner and Smith, Inc. ., 828 F.2d 1567, 1568 (Fed.Cir.1987).
discussed
Cited "see"
United States v. David Gallman
See United States v. Hetherington, 279 F.2d 792 (7th Cir.), cert. denied, 364 U.S. 908 , 81 S.Ct. 271 , 5 L.Ed.2d 224 (1960); United States v. Kniess, 264 F.2d 353 (7th Cir.1959); United States v. Swaggerty, 218 F.2d 875 (7th Cir.), cert. denied, 349 U.S. 959 , 75 S.Ct. 889 , 99 L.Ed. 1282 (1955); United States v. Marcus, 213 F.2d 230 (7th Cir.), cert. denied, 348 U.S. 824 , 75 S.Ct. 39 , 99 L.Ed. 650 (1954); United States v. Davis, 212 F.2d 264 (7th Cir.1954); United States v. Searle, 180 F.2d 209 (7th Cir.1950).
cited
Cited "see"
Nalpac, Ltd., a Michigan Corporation v. Corning Glass Works, a New York Corporation
See Avon Shoe Co. v. David Crystal, Inc., 279 F.2d 607 , 611 n. 6 (2d Cir.), cert. denied, 364 U.S. 909 , 81 S.Ct. 271 , 5 L.Ed.2d 224 (1960).
discussed
Cited "see"
Mushroom Makers, Inc. v. R. G. Barry Corp.
(2×)
See cases cited in note 15 supra. 29 . 279 F.2d 607 (2d Cir.), cert. denied, 364 U.S. 909 , 81 S.Ct. 271 , 5 L.Ed.2d 224 (1960). 30 .
discussed
Cited "see"
B. D. Communications, Inc. v. Dial Media, Inc.
See Avon Shoe Co. v. David Crystal, Inc., 279 F.2d 607, 614 (2d Cir.), cert. denied, 364 U.S. 909 , 81 S.Ct. 271 , 5 L.Ed.2d 224 (1960); Maternally Yours, Inc. v. Your Maternity Shop, Inc., 234 F.2d 538, 542 (2d Cir. 1956); Miles Shoes, Inc. v. R.
discussed
Cited "see"
Louis Rich, Inc. v. Horace W. Longacre, Inc.
See and compare Avon Shoe Co. v. David Crystal, Inc., 279 F.2d 607, 614 (2d Cir.), cert. denied, 364 U.S. 909 , 81 S.Ct. 271 , 5 L.Ed.2d 224 (1960), in which the Court articulated, but did not decide, the question whether § 1115(b)(5) establishes a defense to an incontestable mark or “merely allows an innocent junior user, whose use antedated the first user’s registration, to avoid the conclusive effect of an otherwise incontestable registration, thus leaving the first user to his remedy under § 1114(1), subject to proving the validity of his mark.” In the instant case, plaintiff does …
discussed
Cited "see"
Wiener King, Inc. v. Wiener King Corp.
See Avon Shoe Co., Inc. v. David Crystal, Inc., 171 F.Supp. 293 , aff’d., 279 F.2d 607 (2d Cir. 1960), cert. den., 364 U.S. 909 , 81 S.Ct. 271 , 5 L.Ed.2d 224 (1960); Coastal Chemical Co., Inc. v. Dust —A—Way, Inc., 263 F.Supp. 351 (W.D.Tenn.1967).
cited
Cited "see"
Dahl v. City of Palo Alto
See City of San Marino v. Roman Catholic Archbishop of L.A., 180 Cal.App.2d 657, 676-677 , 4 Cal.Rptr. 547, 559-560 , cert. denied, 364 U.S. 909 , 81 S.Ct. 272 , 5 L.Ed.2d 224 (1960).
discussed
Cited "see"
Robert Michael Woosley v. United States
(2×)
See United States v. Hetherington, 279 F.2d 792, 796 (7th Cir.), cert. denied, 364 U.S. 908 , 81 S.Ct. 271 , 5 L.Ed.2d 224 (1960); Livers v. United States, 185 F. 2d 807, 809 (6th Cir. 1950); Tincher v. United States, 11 F.2d 18, 21 (4th Cir.), cert. denied, 271 U.S. 664 , 46 S.Ct. 475 , 70 L.Ed. 1139 (1926); Goldberg v. United States, 277 F. 211, 220 (8th Cir. 1921).
discussed
Cited "see"
Carl Zeiss Stiftung v. VEB Carl Zeiss Jena
See Avon Shoe Co. v. David Crystal, Inc., 279 F.2d 607 , cert. denied 364 U.S. 909 , 81 S.Ct. 271 , 5 L.Ed.2d 224 (1960) ; Polaroid Corp. v. Polarad Electronics Corp., 287 F.2d 492 , cert. denied 368 U.S. 820 , 82 S.Ct. 36 , 7 L.Ed.2d 25 (1961) ; Triumph Hosiery Mills, Inc. v. Triumph Int’l Corp., 308 F.2d 196 (1962) ; Chandon Champagne Corp. v. San Marino Wine Corp., 335 F.2d 531 (1964) ; Miss Universe v. Patricelli, 408 F.2d 506 (1969). .
discussed
Cited "see"
United States v. William J. McCarthy
See United States v. Hetherington, 7 Cir., 279 F.2d 792 (1960), cert. denied 364 U.S. 908 , 81 S.Ct. 271 , 5 L.Ed.2d 224 , where, at 795, we said, significantly: “The record shows that the defendant was represented by able counsel”, and at 796, we said: “ * * * there is no merit to the contention that the defendant was coerced or did not know the consequences of his plea of guilty.” So it is in the case at bar.
cited
Cited "see"
Edward Meyers Caldwell v. J. Reuel Armstrong, Trustee in Bankruptcy, United States of America, and Dixie Faye Caldwell Shea
See Manda v. Sinclair, 5 Cir., 278 F.2d 629, 630 , certiorari denied 364 U.S. 908 , 81 S.Ct. 271 , 5 L.Ed.2d 224 . 3 .
discussed
Cited "see"
Atlantic Monthly Company v. Frederick Ungar Publishing Co.
See Avon Shoe Co. v. David Crystal, Inc., 2 Cir., 279 F.2d 607, 613 , certiorari denied 1960, 364 U.S. 909 , 81 S.Ct. 271 , 5 L.Ed.2d 224 ; Aunt Jemima Mills Co. v. Rigney & Co., 2 Cir., 1917, 247 F. 407 , certiorari denied 1918, 245 U.S. 672 , 38 S.Ct. 222 , 62 L.Ed. 540 ; Restatement, Torts § 730, comment a (1938).
discussed
Cited "see, e.g."
Fashion Television Associates, L.P. v. Spiegel, Inc.
See also Avon Shoe Co. v. David Crystal, Inc., 279 F.2d 607, 614 (2d Cir.), cert. denied, 364 U.S. 909 , 81 S.Ct. 271 , 5 L.Ed.2d 224 (1960). .Although plaintiff also makes a claim under Section 32 of the Lanham Act, 15 U.S.C. § 1114 (1), for service mark infringement, that claim must be dismissed since standing is limited to registrants under this section.
discussed
Cited "see, e.g."
Natural Footwear Limited, a Corporation of the Province of Ontario Canada v. Hart, Schaffner & Marx, a New York Corporation, and Roots, Inc., a New Jersey Corporation. Roots, Inc., a New Jersey Corporation, Counterclaimant v. Don Green and Michael Budman, Individuals, and Natural Footwear Limited, a Corporation of the Province of Ontario, Canada, Counterdefendants. Appeal of Natural Footwear Limited, Don Green, and Michael Budman, and Counterclaim Natural Footwear Limited, a Corporation of the Province of Ontario Canada v. Hart, Schaffner & Marx, a New York Corporation, and Roots, Inc., a New Jersey Corporation. Roots, Inc., a New Jersey Corporation, Counterclaimant v. Don Green and Michael Budman, Individuals, and Natural Footwear Limited, a Corporation of the Province of Ontario, Canada, Counterdefendants. Appeal of Hart, Schaffner & Marx and Defendant-Counterclaimant Roots, Inc
Barry Corp., 580 F.2d 44, 48 (2d Cir.1978), cert. denied, 439 U.S. 1116 , 99 S.Ct. 1022 , 59 L.Ed.2d 75 (1979); see also Avon Shoe Co. v. David Crystal, Inc., 279 F.2d 607 , 613 n. 7 (2d Cir.), cert. denied, 364 U.S. 909 , 81 S.Ct. 271 , 5 L.Ed.2d 224 (1960). 27 The Avon Shoe court also stated in this regard that "incontestability under [section 1065] would carry a conclusive presumption of the plaintiff's exclusive right to use its mark only on shoes," 28 when the registration indicated only that the trademark would identify shoes.
discussed
Cited "see, e.g."
Natural Footwear Ltd. v. Hart, Schaffner & Marx
Barry Corp., 580 F.2d 44, 48 (2d Cir.1978), cert. denied, 439 U.S. 1116 , 99 S.Ct. 1022 , 59 L.Ed.2d 75 (1979); see also Avon Shoe Co. v. David Crystal, Inc., 279 F.2d 607 , 613 n. 7 (2d Cir.), cert. denied, 364 U.S. 909 , 81 S.Ct. 271 , 5 L.Ed.2d 224 (1960). 27 The Avon Shoe court also stated in this regard that “incontestability under [section 1065] would carry a conclusive presumption of the plaintiffs exclusive right to use its mark only on shoes,” 28 when the registration indicated only that the trademark would identify shoes.
discussed
Cited "see, e.g."
Norway National Bank v. Goodwin's Discount Furniture, Inc. (In Re Goodwin's Discount Furniture, Inc.)
See, e.g., Imperial Bowl of Miami, Inc. v. Roemelmeyer, 368 F.2d 323 (5th Cir. 1966) (a Chapter XI corporate debtor who was subsequently adjudicated bankrupt [the Act parallel to the Code “conversion” to a Chapter 7 bankruptcy] and a prospective bidder were denied appellate review of an order confirming sale of certain of the bankrupt’s assets); Hartman Corp. of America v. United States, 304 F.2d 429 (8th Cir. 1962) (a hopelessly insolvent bankrupt corporation and its principal stockholder denied appellate review of an order allowing a federal tax claim, because in order to be a “perso…
discussed
Cited "see, e.g."
Del Laboratories, Inc. v. Alleghany Pharmacal Corp.
Barry Corp., 441 F.Supp. 1220, 1224 , aff’d, 580 F.2d 44 (2d Cir. 1978), cert. denied, 439 U.S. 1116 , 99 S.Ct. 1022 , 59 L.Ed.2d 75 (1979) (sales increased from $16,200 to $8,000,000 within two years); see also Avon Shoe Co. v. David Crystal, Inc., 279 F.2d 607, 610 (2d Cir.), cert. denied, 364 U.S. 909 , 81 S.Ct. 271 , 5 L.Ed.2d 224 (1960).
cited
Cited "see, e.g."
United States v. Charles Jason Quinn
See also Sachs v. United States, 281 F.2d 189, 191 (9 Cir. 1960), cert. denied, 364 U.S. 909 , 81 S.Ct. 272 , 5 L.Ed.2d 224 . 2 .
cited
Cited "see, e.g."
Geodice Gillespie v. United States
See also United States v. Hetherington, 279 F.2d 792, 796 (7th Cir. 1960), cert. den. 364 U.S. 908 , 81 S.Ct. 271 , 5 L.Ed.2d 224 .
Retrieving the full opinion text from the archive…
Diggs et ux.
v.
Commissioner of Internal Revenue
v.
Commissioner of Internal Revenue
No. 355.
Supreme Court of the United States.
Dec 5, 1960.
Petitioners pro se. Solicitor General Rankin, Assistant Attorney General Rice, Meyer Rothwacks and Grant W. Wiprud for respondent.
Published
C. A. 2d Cir. Certiorari denied.