green
Positive treatment
4.9 score
Treatment trajectory · 1974 → 2026 · click a year to view as-of
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2000
2026
Top citers, strongest first. 10 distinct citers.
How cited ↗
discussed
Cited "see"
Brookhurst, Inc. ex rel. Merger with Commercial Uniform Co. v. United States
See Beer v. Commissioner, 733 F.2d 435 (6th Cir.), cert. denied, 469 U.S. 857 , 105 S.Ct. 185 , 83 L.Ed.2d 119 (1984); Ideal Realty Co. v. United States, 561 F.2d 1123 (4th Cir.1977); Warner v. Commissioner, 526 F.2d 1, 2 (9th Cir.1975); C & R Investments, Inc. v. United States, 444 F.2d 765 (10th Cir.1971).
discussed
Cited "see"
Brookhurst, Inc., as Successor by Merger With Commercial Uniform Company v. United States of America, Brookhurst, Inc., as Successor by Merger With Commercial Uniform Company v. United States
See Beer v. Commissioner, 733 F.2d 435 (6th Cir.), cert. denied, 469 U.S. 857 , 105 S.Ct. 185 , 83 L.Ed.2d 119 (1984); Ideal Realty Co. v. United States, 561 F.2d 1123 (4th Cir.1977); Warner v. Commissioner, 526 F.2d 1, 2 (9th Cir.1975); C & R Investments, Inc. v. United States, 444 F.2d 765 (10th Cir.1971).
cited
Cited "see"
Robert J. Schehl v. Commissioner of Internal Revenue Service
See Martin v. Commissioner, 756 F.2d 38 (6th Cir.1985), and Beer v. Commissioner, 733 F.2d 435 (6th Cir.), cert. denied, 469 U.S. 857 , 105 S.Ct. 185 , 83 L.Ed.2d 119 (1984).
discussed
Cited "see"
United States v. Ronald Benton Elliott
See United States v. Johnson, 730 F.2d 683, 691 (11th Cir.) (inadmissible extrinsic evidence is admissible on re-direct as rebuttal evidence where defense counsel opens the door to such evidence on cross-examination), cert. denied, 469 U.S. 857 , 105 S.Ct. 186 , 83 L.Ed.2d 119 (1984).
discussed
Cited "see"
United States v. Fred A. Shelton, United States of America v. Marvin James
See United States v. Shelton, 736 F.2d 1397, 1399 (10th Cir.), cert. denied, 469 U.S. 857 , 105 S.Ct. 185 , 83 L.Ed.2d 119 (1984); United States v. James, 728 F.2d 465, 466 (10th Cir.), cert. denied, 469 U.S. 826 , 105 S.Ct. 106 , 83 L.Ed.2d 50 (1984).
cited
Cited "see"
United States v. Roy Wolf and Lorna Manlolo Wolf, A/K/A Lorna Manlolo McDevitt
See United States v. Shelton, 736 F.2d 1397, 1402 (10th Cir.), cert. denied, 469 U.S. 857 , 105 S.Ct. 185 , 83 L.Ed.2d 119 (1984).
cited
Cited "see"
Analytical Systems, Inc. v. ITT Commercial Finance Corp.
See Hayes v. Irwin, 541 F.Supp. 397, 430 (N.D.Ga.1982), aff'd, 729 F.2d 1466 (11th Cir.), cert. denied, 469 U.S. 857 , 105 S.Ct. 185 , 83 L.Ed. 2d 119 (1984).
cited
Cited "see"
United States v. Jessie Buchanan
See United States v. Shelton, 736 F.2d 1397, 1404 (10th Cir.), cert. denied, — U.S.-, 105 S.Ct. 185 , 83 L.Ed.2d 119 (1984).
discussed
Cited "see"
Donald Joseph Scholz, Gerhild Scholz v. United States of America, Internal Revenue Service
Ideal Realty Co. v. United States, 561 F.2d 1123 (4th Cir.1977) (per curiam); Warner v. Commissioner, 526 F.2d 1 (9th Cir.1975); accord Beer v. Commissioner, 733 F.2d 435 (6th Cir.), cert. denied, — U.S.-, 105 S.Ct. 185 , 83 L.Ed.2d 119 (1984). *711 The basis of the district court’s decision granting a discharge in bankruptcy to the Scholzes and defeating the claim for the erroneously paid tax refund is section 17(a) of the Bankruptcy Act, 11 U.S.C. § 35 (a), which provides in relevant part: (a) A discharge in bankruptcy shall release a bankrupt from all of his provable debts, whether all…
discussed
Cited "see"
United States v. Augustin Alvarez, Oscar Hernandez, Mario C. Simon, Rolando Rios, Ramon Raymond, Eduardo Portal, Victoriano Concepcion, A/K/A \Macho\""
See United States v. Johnson, 730 F.2d 683 , 690 n. 8 (11th Cir.), cert. denied, — U.S.-, 105 S.Ct. 186 , 83 L.Ed.2d 119 (1984); United States v. Moreno, 588 F.2d 490, 493 (5th Cir.), cert. denied, 441 U.S. 936 , 947, 99 S.Ct. 2061 , 2168, 60 L.Ed.2d 666 , 1049 (1979).
Retrieving the full opinion text from the archive…
Beer
v.
Commissioner of Internal Revenue
v.
Commissioner of Internal Revenue
No. 84-157.
Supreme Court of the United States.
Oct 1, 1984.
Published
C. A. 6th Cir. Certiorari denied.