Brundage v. United States, 364 U.S. 831 (1960). · Go Syfert
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Brundage v. United States, 364 U.S. 831 (1960). Cases Citing This Book View Copy Cite
82 citation events (2 in the last 25 years) across 30 distinct courts.
Strongest positive: Tennessee Securities, Inc. v. Commissioner Of Internal Revenue (ca6, 1982-04-01)
Treatment trajectory · 1961 → 2026 · click a year to view as-of
1961 1993 2026
Top citers, strongest first. 14 distinct citers. How cited ↗
discussed Cited "see" Tennessee Securities, Inc. v. Commissioner Of Internal Revenue
6th Cir. · 1982 · signal: see · confidence high
See Sachs v. Commissioner, 32 T.C. 815 (1959), affirmed, 277 F.2d 879 (8th Cir.), cert. denied, 364 U.S. 833 , 81 S.Ct. 63 , 5 L.Ed.2d 59 (1960), in which the payment of fines assessed against shareholders by a corporation were deemed to constitute income to the former.
discussed Cited "see" Tennessee Securities, Inc. v. Commissioner
6th Cir. · 1982 · signal: see · confidence high
See Sachs v. Commissioner, 32 T.C. 815 (1959), affirmed, 277 F.2d 879 (8th Cir.), cert. denied, 364 U.S. 833 , 81 S.Ct. 63 , 5 L.Ed.2d 59 (1960), in which the payment of fines assessed against shareholders by a corporation were deemed to constitute income to the former.
discussed Cited "see" People v. Helms
Ill. App. Ct. · 1978 · signal: see · confidence high
App. 3d 298 , 369 N.E.2d 577 ; see People v. Clark (1956), 9 Ill. 2d 400 , 137 N.E.2d 820 , overruled in part on other grounds in People v. Watkins (1960), 19 Ill. 2d 11 , 166 N.E.2d 433 , cert. denied (1960), 364 U.S. 833 , 5 L.
discussed Cited "see" United States v. Carl Jonathan Nill (2×)
5th Cir. · 1975 · signal: accord · confidence high
Seaver v. Stratton, 133 Fla. 183 , 183 So. 335, 337 (1937); Wishart v. Gates Rubber Co. Sales Div., Inc., 163 So.2d 503, 506 (Fla.Dist.Ct.App.), cert. denied, 169 So.2d 386 (Fla.1964); accord, Commercial Credit Corp. v. Sorgel, 5 Cir. 1960, 274 F.2d 449, 458 , cert. denied, 364 U.S. 834 , 81 S.Ct. 48 , 5 L.Ed.2d 59 ; Holcombe v. Solinger & Sons Co., 5 Cir. 1956, 238 F.2d 495, 500 .
discussed Cited "see" Capital National Bank of Tampa, Cross-Appellant v. J.A. Hutchinson, Jr., Cross-Appellee
5th Cir. · 1970 · signal: accord · confidence high
(Fla.Dist.Ct.App.), cert. denied, 169 So. 2d 386 (Fla.1964); accord, Commercial Credit Corp. v. Sorgel, 5 Cir. 1960, 274 F.2d 449, 458 , cert. denied, 364 U.S. 834 , 81 S.Ct. 48 , 5 L.Ed.2d 59 ; Holcombe v. Solinger & Sons Co., 5 Cir. 1956, 238 F.2d 495, 500 .
discussed Cited "see" State v. Adams
N.M. Ct. App. · 1969 · signal: see · confidence high
Cir. 1968); Baskerville v. United States, 227 F.2d 454 (10th Cir. 1955); see Charles v. United States, 278 F.2d 386 (9th Cir. 1960), cert denied, 364 U.S. 831 , 81 S.Ct. 46 , 5 L.Ed.2d 59 (1960); State v. Reid, 79 N.M. 213 , 441 P.2d 742 (1968); State v. Herring, 77 N.M. 232 , 421 P.2d 767 (1966), cert denied, 388 U.S. 923 , 87 S.Ct. 2126 , 18 L.Ed.2d 1372 (1967).
discussed Cited "see" Magnesium Casting Co. v. Albert J. Hoban, Regional Director of the First Region of the National Labor Relations Board
1st Cir. · 1969 · signal: see · confidence high
See Commercial Credit Corp. v. Sorgel, 5 Cir., 1960, 274 F.2d 449, 453 , cert. denied 364 U.S. 834 , 81 S.Ct. 48 , 5 L.Ed.2d 59 ; O’Toole v. Scafati, 1 Cir., 1967, 386 F.2d 168, 170 , cert. denied 390 U.S. 985 , 88 S.Ct. 1109 , 19 L.Ed.2d 1285 .
discussed Cited "see" Lucile H. Meyer v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Leon R. Meyer
8th Cir. · 1967 · signal: see · confidence high
See Sachs v. Commissioner of In *892 ternal Revenue, 277 F.2d 879 (8 Cir. 1960), cert. denied 364 U.S. 833 , 81 S.Ct. 63 , 5 L.Ed.2d 59 ; Sullivan v. United States, 363 F.2d 724 (8 Cir. 1966), cert. denied 387 U.S. 905 , 87 S.Ct. 1683 , 18 L.Ed.2d 622 .
cited Cited "see" United States v. Traceski
D. Conn. · 1967 · signal: see · confidence high
Boucher v. Reincke, 341 F.2d 977 -80, (2d Cir. 1965); see Charles v. United States, 278 F.2d 386 (9th Cir.), cert. denied, 364 U.S. 831 , 81 S.Ct. 46 , 5 L.
discussed Cited "see" Commissioner v. Makransky
3rd Cir. · 1963 · signal: see · confidence high
See Sachs v. Commissioner, 8th Cir.1960, 277 F.2d 879 , cert. denied, 364 U.S. 833 , 81 S.Ct. 63 , 5 L.Ed.2d 59 ; Wall v. United States, 4th Cir.1947, 164 F.2d 462 ; cf. Old Colony Trust Co. v. Commissioner, 1929, 279 U.S. 716 , 49 S.Ct. 499 , 73 L.Ed. 918 ; Hash v. Commissioner, 4th Cir.1959, 273 F.2d 248 .
discussed Cited "see" Commissioner of Internal Revenue, in No. 13,785 v. Robert Makransky, of the Estate of Harry Makransky, and Helen Makransky. Commissioner of Internal Revenue, in Nos. 13,786, 13,787 v. Emanuel Moss and Sylvia Moss. Commissioner of Internal Revenue, in Nos. 13,788, 13,789 v. Hilda B. Schneider. Trust Under Deed of Joseph Binenstock (Deceased), Girard Trust Corn Exchange Bank, Theodora B. Jacobs, Sylvia B. Moss, Hilda B. Schneider (Formerly Hilda B. Raines), Helen B. Makransky, John Tait and Albert Barnes Zink, Trustees, in Nos. 13,790, 13,791 v. Commissioner of Internal Revenue, Commissioner of Internal Revenue, in Nos. 13,792, 13,793 v. Allen C. Jacobs and Theodora B. Jacobs
3rd Cir. · 1963 · signal: see · confidence high
See Sachs v. Commissioner, 8th Cir.1960, 277 F.2d 879 , cert. denied, 364 U.S. 833 , 81 S.Ct. 63 , 5 L.Ed.2d 59 ; Wall v. United States, 4th Cir.1947, 164 F.2d 462 ; cf. Old Colony Trust Co. v. Commissioner, 1929, 279 U.S. 716 , 49 S.Ct. 499 , 73 L.Ed. 918 ; Hash v. Commissioner, 4th Cir.1959, 273 F.2d 248 .
cited Cited "see" Lloyd A. Fry Roofing Co. v. Industrial National Bank of Miami
Fla. Dist. Ct. App. · 1962 · signal: see · confidence high
See Commercial Credit Corp. v. Sorgel, 274 F.2d 449 , (5th Cir.), cert. denied, 364 U.S. 834 , 5 L.Ed.2d 59 , 81 S.Ct. 48 (1960).
cited Cited "see" United States v. Russian
D. Conn. · 1961 · signal: see · confidence high
See Charles v. United States, 9 Cir., 278 F.2d 386 , certiorari denied 1960, 364 U.S. 831 , 81 S.Ct. 46 , 5 L.Ed.2d 59 .
discussed Cited "see, e.g." Robert Lewis v. B.F. Goodrich Company Daniel Newsome Roy Ailstock (2×)
10th Cir. · 1988 · signal: see also · confidence low
See also Frankfort Oil Co. v. Snakard, 279 F.2d 436, 438-39 (10th Cir.) (allowing appeal in similar circumstances), cer t. denied, 364 U.S. 920 , 81 S.Ct. 283 , 5 L.Ed.2d 59 (1960).
Retrieving the full opinion text from the archive…
Brundage et ux.
v.
United States
No. 135.
Supreme Court of the United States.
Oct 10, 1960.
364 U.S. 831
Mr. Justice Douglas is of the opinion certiorari should be granted. Albert L. Hopkins and Samuel H. Horne for petitioners. Solicitor General Rankin, Assistant Attorney General Rice, Harry Baum and Helen A. Buckley for the United States.
Published

C. A. 7th Cir. Certiorari denied.