green
Positive treatment
Quoted verbatim 2×
13.6 score
“in computing the amount of gain on the disposition, the outstanding debt must be included in the 'amount realized' by the taxpayer whether the debt is recourse or non-recourse”
Treatment trajectory · 1985 → 2026 · click a year to view as-of
1985
2005
2026
Top citers, strongest first. 50 distinct citers.
How cited ↗
discussed
Cited as authority (quoted)
Jack C. Chilingirian Joann E. Chilingirian v. Commissioner of Internal Revenue
in computing the amount of gain on the disposition, the outstanding debt must be included in the 'amount realized' by the taxpayer whether the debt is recourse or non-recourse
discussed
Cited as authority (quoted)
In re San Nicolas
nsubstantial errors in an administrative proceeding that prejudice no one do not require administrative decisions to be set aside.
cited
Cited as authority (rule)
Chaplin v. Consolidated Edison Co. of New York, Inc.
The holding was based, however, on a specific provision in the legislative history of the medicare/medicaid legislation, id. at 1044-46, which has no bearing on the instant case.
discussed
Cited "see"
Scott Arlis Thomas v. United States of America
See United States v. Schuster, 734 F.2d 424, 425 (9th Cir. 1984) (per curiam) (holding that a plea of not guilty combined with a stipulation of facts sufficient to establish guilt does not constitute a de facto guilty plea and therefore does not implicate the procedural protections of such a plea), cert. denied, 469 U.S. 1189 (1985); United States v. Miller, 588 F.2d 1256 , 1263–64 (9th Cir. 1978) (the requirements of Rule 11 are “applicable only to guilty pleas (or pleas of Nolo contendere ) and not to stipulations.”), cert. denied, 440 U.S. 947 (1979).
cited
Cited "see"
United States v. Larry D. Gladfelter
See United States v. Zielie, 734 F.2d 1447, 1455 (11th Cir. 1984), cert. denied, 469 U.S. 1189 (1985).
discussed
Cited "see"
United States v. Larry D. Gladfelter
(2×)
See United States v. Zielie, 734 F.2d 1447, 1455 (11th Cir.1984), cert. denied, 469 U.S. 1189 , 105 S.Ct. 957 , 83 L.Ed.2d 964 (1985).
discussed
Cited "see"
United States v. McDougall
(2×)
Accord United States v. Todd, 735 F.2d 146, 151 (5th Cir.1984), cert. denied, 469 U.S. 1189 , 105 S.Ct. 957 , 83 L.Ed.2d 964 (1985).
discussed
Cited "see"
United States v. Jessie Ailsworth, Jr.
See Powell, 982 F.2d at 1431 (citing United States v. Dickey, 736 F.2d 571, 581 (10th Cir.1984), cert. denied sub nom., Beasley v. United States, 469 U.S. 1188 , 105 S.Ct. 957 , 83 L.Ed.2d 964 (1985)).
discussed
Cited "see"
United States v. Ciancaglini
(2×)
See United States v. Zielie, 734 F.2d 1447, 1455 (11th Cir.1984) (citing Herring v. New York, 422 U.S. 853 , 95 S.Ct. 2550 , 45 L.Ed.2d 593 (1975)), cert. denied, 469 U.S. 1189 , 105 S.Ct. 957 , 83 L.Ed.2d 964 (1985); see also United States v. Salovitz, 701 F.2d 17, 20 (2nd Cir.1983).
cited
Cited "see"
United States v. Yoakam
See United States v. Dickey, 736 F.2d 571, 596 (10th Cir.1984), cert. denied, 469 U.S. 1188 , 105 S.Ct. 957 , 83 L.Ed.2d 964 (1985).
discussed
Cited "see"
Ruta Marie Kahn v. Immigration and Naturalization Service
(2×)
See Malhiot v. Southern California Retail Clerks Union, 735 F.2d 1133 (9th Cir.1984), cert. denied, 469 U.S. 1189 [ 105 S.Ct. 959 , 83 L.Ed.2d 965 ] (1985). 6 The government asks this court to adopt the Board's analysis and make state law determinative of family ties for purposes of discretionary relief under Sec. 212(c): "[B]ecause California law does not recognize common law marriage, the petitioner's relationship ... was not a substantial equity." (Gov.
discussed
Cited "see"
United States v. James J. \Buck\" Allemand
(2×)
See United States v. Todd, 735 F.2d 146, 149-50 (5th Cir.1984) (holding that because all but two alleged overt acts furthering conspiracy occurred after Lacey Act amendments, the failure to instruct the jury that it must find evidence of a conspiracy after the effective date of the amendments was not plain error), cert. denied, 469 U.S. 1189 , 105 S.Ct. 957 , 83 L.Ed.2d 964 (1985).
discussed
Cited "see"
Ruta Marie Kahn v. Immigration and Naturalization Service
(2×)
See Malhiot v. Southern California Retail Clerks Union, 735 F.2d 1133 (9th Cir.1984), cert. denied, 469 U.S. 1189 , 105 S.Ct. 959 , 83 L.Ed.2d 965 (1985). 6 The government asks this court to adopt the Board's analysis and make state law determinative of family ties for purposes of discretionary relief under Sec. 212(c): "[B]ecause California law does not recognize common law marriage, the petitioner's relationship ... was not a substantial equity." (Gov.
discussed
Cited "see"
Cook v. Brown
See Goodrich v. Dep’t of the Navy, 733 F.2d 1578, 1579 (Fed.Cir.1984) (court implicitly approved MSPB award of attorney fee, for in-house-organization counsel’s representation, calculated on the basis of the employee’s hourly salary rate doubled to reflect overhead costs), cert. denied, 469 U.S. 1189 , 105 S.Ct. 958 , 83 L.Ed.2d 965 (1985).
cited
Cited "see"
Lucien E. Dierickx v. Allstate Ins. Co.
See Malhiot v. Southern California Retail Clerks Union, 735 F.2d 1133, 1138 (9th Cir.1984), cert. denied sub nom Jampol v. Southern Cal. Retail Clerks Union, 469 U.S. 1189 (1985).
cited
Cited "see"
Alexander v. United States
See Yarbro v. Commissioner, 737 F.2d 479, 483 (5th Cir.1984), cert. denied, 469 U.S. 1189 , 105 S.Ct. 959 , 83 L.Ed.2d 965 (1985). 5 .
discussed
Cited "see"
Kraft, Inc. v. Federal Trade Commission
(2×)
Courts, including the Supreme Court, have uniformly rejected imposing such a requirement on the FTC, see Colgate-Palmolive, 380 U.S. at 391-92 , 85 S.Ct. at 1046 (FTC not required to conduct consumer surveys before determining that a commercial has a tendency to mislead); National Bakers Servs., Inc. v. FTC, 329 F.2d 365, 367 (7th Cir.1964); Rhodes Pharmacal Co. v. FTC, 208 F.2d 382, 387 (7th Cir.1953), rev'd in part, 348 U.S. 940 , 75 S.Ct. 361 , 99 L.Ed. 736 (1955); Zenith Radio Corp. v. FTC, 143 F.2d 29, 31 (7th Cir.1944); accord Bristol-Myers Co. v. FTC, 738 F.2d 554, 563 (2d Cir.1984), ce…
discussed
Cited "see"
United States v. Rodrick Kenneth Howard
See United States v. Fox, 902 F.2d 1508, 1514 (10th Cir.), cert. denied, — U.S.-, 111 S.Ct. 199 , 112 L.Ed.2d 161 (1990). “[T]he evidence must demonstrate ‘the essential element of interdependence’ among the co-conspirators.” Id. (quoting United States v. Dickey, 736 F.2d 571, 582 (10th Cir.1984), cert. denied, 469 U.S. 1188 , 105 S.Ct. 957 , 83 L.Ed.2d 964 (1985)).
cited
Cited "see"
United States v. Walt Anthony Sturmoski, A/K/A Anthony W. Williams
See United States v. Dickey, 736 F.2d 571, 591 (10th Cir.1984), cert. denied, 469 U.S. 1188 , 105 S.Ct. 957 , 83 L.Ed.2d 964 (1985).
cited
Cited "see"
United States v. Jose Rafael Abello-Silva
See United States v. Dickey, 736 F.2d 571, 596 (10th Cir.1984), cert. denied, 469 U.S. 1188 , 105 S.Ct. 957 , 83 L.Ed.2d 964 (1985).
discussed
Cited "see"
United States v. Premises Located at Route 13
(2×)
See United States v. Zielie, 734 F.2d 1447, 1458-59 (11th Cir.1984) (applying § 1963 to real property), cert. denied, 469 U.S. 1189 , 105 S.Ct. 957 , 83 L.Ed.2d 964 (1985); United States v. Mannino, 635 F.2d 110, 118 (2d Cir.1980) (applying § 848 to real property).
discussed
Cited "see"
United States v. Premises Located at Route 13
(2×)
See United States v. Zielie, 734 F.2d 1447, 1458-59 (11th Cir.1984) (applying § 1963 to real property), cert. denied, 469 U.S. 1189 , 105 S.Ct. 957 , 83 L.Ed.2d 964 (1985); United States v. Mannino, 635 F.2d 110, 118 (2d Cir.1980) (applying § 848 to real property).
cited
Cited "see"
State v. Jaimez
See United States v. Dickey, 736 F.2d 571, 590 (10th Cir.1984) cert. denied, 469 U.S. 1188 , 105 S.Ct. 957 , 83 L.Ed.2d 964 (1985).
cited
Cited "see"
United States v. John Robert Harrison
See United States v. Dickey, 736 F.2d 571, 582 (10th Cir.1984), cert. denied, 469 U.S. 1188 , 105 S.Ct. 957 , 83 L.Ed.2d 964 (1985).
cited
Cited "see"
Harper v. Better Business Services, Inc.
See Goodrich v. Department of the Navy, 733 F.2d 1578, 1580 (Fed.Cir.1984), cert. denied, 469 U.S. 1189 , 105 S.Ct. 958 , 83 L.Ed.2d 965 (1985).
discussed
Cited "see"
United States v. Sammy G. Daily and Frederik A. Figge
(2×)
See United States v. Dickey, 736 F.2d 571, 581-82 (10th Cir.1984), cert. denied, 469 U.S. 1188 , 105 S.Ct. 957 , 83 L.Ed.2d 964 (1985); United States v. Behrens, 689 F.2d 154, 160 (10th Cir.), cert. denied, 459 U.S. 1088 , 103 S.Ct. 573 , 74 L.Ed.2d 934 (1982).
discussed
Cited "see"
United States v. Danny Sellers and Terry Roach
(2×)
See United States v. Zielie, 734 F.2d 1447, 1464 (11th Cir.1984), cert. denied, 469 U.S. 1189 , 1216, 105 S.Ct. 957 , 1192, 83 L.Ed.2d 964 , 84 L.Ed.2d 338 (1985) (“Severance will be granted only if a defendant can demonstrate that a joint trial will result in specific and compelling prejudice to the conduct of his defense....
discussed
Cited "see"
United States v. Gennaro J. Angiulo, Donato F. Angiulo, Samuel S. Granito, Francesco J. Angiulo and Michele A. Angiulo
(2×)
See United States v. Zielie, 734 F.2d 1447, 1459 (11th Cir.1984), cert. denied, 469 U.S. 1189 , 105 S.Ct. 957 , 83 L.Ed.2d 964 (1985).
discussed
Cited "see"
Ward v. City of San Jose
A new trial may be ordered to correct manifest errors of law or fact, but “[t]he burden of showing harmful error rests on the party seeking the new trial.” Corder, 688 F.Supp. at 1424 ; accord Malhiot v. Southern California Retail Clerks Union, 735 F.2d 1133 (9th Cir.1984), cert. denied, 469 U.S. 1189 , 105 S.Ct. 959 , 83 L.Ed.2d 965 (1985).
examined
Cited "see"
Mark A. Hopkinson v. Duane Shillinger, and the Attorney General of the State of Wyoming
(4×)
See United States v. Dickey, 736 F.2d 571, 591 (10th Cir.1984), cert. denied, 469 U.S. 1188 , 105 S.Ct. 957 , 83 L.Ed.2d 964 (1985).
discussed
Cited "see"
In Re Lowell H. Becraft, Jr. United States of America v. Kenneth W. Nelson
See Malhiot v. S. Cal. Retail Clerks Union, 735 F.2d 1133, 1137 (9th Cir.1984), cert. denied, 469 U.S. 1189 , 105 S.Ct. 959 , 83 L.Ed.2d 965 (1985) (appeal frivolous when “result is obvious or [when] the claims of error are wholly without merit”). 9.
discussed
Cited "see"
State v. Blalock
See United States v. Carter, 760 F.2d 1568, 1580-1581 (11th Cir. 1985) (defendant's own statements and adoptive admissions constitute independent evidence of conspiracy); see United States v. Zielie, 734 F.2d 1447, 1457 (11th Cir. 1984), cert. denied, 469 U.S. 1189 , 469 U.S. 1216 (1985).
discussed
Cited "see"
Kolek v. Engen
(2×)
See County of Del Norte v. United States, 732 F.2d 1462, 1467 (9th Cir.1984) (citing Vermont Yankee Nuclear Power Corp. v. Natural Resources Defense Council, 435 U.S. 519, 558 , 98 S.Ct. 1197, 1219 , 55 L.Ed.2d 460 (1978)), cert. denied, 469 U.S. 1189 , 105 S.Ct. 958 , 83 L.Ed.2d 964 (1985).
discussed
Cited "see"
Joseph Kolek v. Donald D. Engen, Administrator, Federal Aviation Administration, Joseph Kolek v. Donald D. Engen, Administrator, Federal Aviation Administration
(2×)
See County of Del Norte v. United States, 732 F.2d 1462, 1467 (9th Cir.1984) (citing Vermont Yankee Nuclear Power Corp. v. Natural Resources Defense Council, 435 U.S. 519, 558 , 98 S.Ct. 1197, 1219 , 55 L.Ed.2d 460 (1978)), cert. denied, 469 U.S. 1189 , 105 S.Ct. 958 , 83 L.Ed.2d 964 (1985). 20 A. Defects in Service and Filing of Complaint 21 Kolek first contends for reversal because the FAA was late in filing its order and complaint with the ALJ and because he received defective service of the complaint.
discussed
Cited "see"
United States v. James Darriel Orr
See United States v. Dickey, 736 F.2d 571, 599 (10th Cir.1984) (McKay, J., concurring & dissenting) (“agreement” is the crucial element of a conspiracy), cert. denied, 469 U.S. 1188 , 105 S.Ct. 957 , 83 L.Ed.2d 964 (1985).
discussed
Cited "see"
United States v. Kraselnick
(2×)
See United States v. Zielie, 734 F.2d 1447 (11th Cir.1984), cert. denied, 469 U.S. 1189 , 105 S.Ct. 957 , 83 L.Ed.2d 964 (1985); United States v. Piteo, 726 F.2d 50 (2d Cir.1983), cert. denied, 466 U.S. 905 , 104 S.Ct. 1682 , 80 L.Ed.2d 156 (1984); United States v. Stafford, 697 F.2d 1368 (11th Cir.1983). 6 .
discussed
Cited "see"
United States v. Harold J. McMahon United States of America v. Richard H. Miles
United States v. Honneus, 508 F.2d 566, 576 (1st Cir.1974) (evidence sufficient despite absence of laboratory analysis of drug), cert. denied, 421 U.S. 948 (1975); accord, United States v. Zielie, 734 F.2d 1447, 1456 (11th Cir.1984) (neither direct evidence nor chemical analysis required to prove nature of substance), cert. denied, 469 U.S. 1189 and 469 U.S. 1216 (1985); United States v. Scott, 725 F.2d 43, 45-46 (4th Cir.1984) (same); United States v. Clark, 613 F.2d 391, 405-06 (2d Cir.1979) (same), cert. denied, 449 U.S. 820 (1980).
discussed
Cited "see"
United States v. Alfred Lee Apodaca
In reviewing a claim that the evidence is insufficient to support a conviction, “the relevant question is whether, after viewing the evidence in the light most favorable to the prosecution, any rational trier of fact could have found the essential elements of the crime beyond a reasonable doubt.” Jackson v. Virginia, 443 U.S. 307, 319 , 99 S.Ct. 2781, 2789 , 61 L.Ed.2d 560 (1979); see United States v. Dickey, 736 F.2d 571, 587 (10th Cir.1984), cert. denied, 469 U.S. 1188 , 105 S.Ct. 957 , 83 L.Ed.2d 964 (1985).
discussed
Cited "see"
Lawrence B. Ordower v. Leonard Feldman, and Sinclair Global Brokerage Corporation
See Malhiot v. Southern California Retail Clerks Union, 735 F.2d 1133, 1138 (9th Cir.1984) (court awards flat sum of $1500 without documentation as sanction for violating 28 U.S.C. § 1927 ), cert. denied, 469 U.S. 1189 , 105 S.Ct. 959 , 83 L.Ed.2d 965 (1985) .
discussed
Cited "see"
Eivins v. Adventist Health System/Eastern & Middle America, Inc.
(2×)
See United States v. Baylor University Medical Center, 736 F.2d 1039, 1040-41 (5th Cir.1984), cert. denied, 469 U.S. 1189 , 105 S.Ct. 958 , 83 L.Ed.2d 964 (1985).
discussed
Cited "see"
United States v. Fernando Fernandez, Rafael Enrique Franjul, A/K/A Frank Sinatra, Defendants
See United States v. Zielie, 734 F.2d 1447, 1457 (11th Cir.1984) (“a defendant’s own statements constitute independent evidence for purpose of applying the James standards”), cer t. denied, — U.S. -, 105 S.Ct. 957 , 83 L.Ed.2d 964 (1985).
cited
Cited "see"
United States v. James D. Baresh
See United States v. Todd, 735 F.2d 146, 150 (5th Cir.1984), ce rt. denied, — U.S. -, 105 S.Ct. 957 , 83 L.Ed.2d 964 (1985).
cited
Cited "see"
United States v. Gabriel De Jesus Cardenas
See United States v. Zielie, 734 F.2d 1447, 1460-61 (11th Cir.1984), cert. denied, — U.S. -, 105 S.Ct. 957 , 83 L.Ed.2d 964 (1985).
cited
Cited "see"
United States v. William Thomas O'neill, United States of America v. James v. O'neill, United States of America v. Alma Dale Mallard
See United States v. Zielie, 734 F.2d 1447, 1461 (11th Cir.1984), cert. denied, — U.S. -, 105 S.Ct. 957 , 83 L.Ed.2d 964 (1985).
cited
Cited "see"
United States v. Jerry Albert Ford
See United States v. Zielie, 734 F.2d 1447, 1457 (11th Cir.1984), cert. denied, — U.S. -, 105 S.Ct. 957 , 83 L.Ed.2d 964 (1985).
cited
Cited "see, e.g."
United States v. Steven C. Griffin, Marvin M. Rux, and Andrae Scurlock
See, e.g., United States v. Dickey, 736 F.2d 571, 592 (10th Cir.1984), cert. denied, 469 U.S. 1188 , 105 S.Ct. 957 , 83 L.Ed.2d 964 (1985).
discussed
Cited "see, e.g."
In Re Massoud Vasseli, Susan A. Vasseli. Massoud Vasseli, Susan A. Vasseli v. Wells Fargo Bank, National Association
In re American President Lines, Inc., 779 F.2d 714, 717 (D.C.Cir.1985); see also, Malhiot v. Southern Cal. Retail Clerks Union, 735 F.2d 1133, 1137 (9th Cir.1984), cert. denied sub nom., Jampol v. Southern Cal. Retail Clerks Union, 469 U.S. 1189 , 105 S.Ct. 959 , 83 L.Ed.2d 965 (1985); Wood v. Santa Barbara Chamber of Commerce, Inc., 699 F.2d 484, 485 (9th Cir.1983), cert. denied, 465 U.S. 1080 , 104 S.Ct. 1445 , 79 L.Ed.2d 765 (1984). *354 Under Rule 38 any fee request for attorney’s fees incurred by a prevailing party must be made to the appellate court.
discussed
Cited "see, e.g."
David L. Adams v. R.S. Peterson, Superintendent of O.S.C.I.
(2×)
To create a gray area where stipulations, as a part of a trial, would be governed by the rules on the acceptance of pleas would further complicate the trial judge's duties and push him further into the role of an advocate. 73 Terrack, 515 F.2d at 561 n. 3 (emphasis added); see also United States v. Schuster, 734 F.2d 424, 425 (9th Cir.1984) (per curiam) (holding that a plea of not guilty combined with a stipulation of facts sufficient to establish guilt does not constitute a de facto guilty plea and therefore does not implicate the procedural protections of such a plea), cert. denied, 469 U.S.…
discussed
Cited "see, e.g."
Jesse L. Harper v. Better Business Services, Inc.
See, e.g., Goodrich v. Department of the Navy, 733 F.2d 1578, 1580-81 (Fed.Cir.1984), cert. denied, 469 U.S. 1189 , 105 S.Ct. 958 , 83 L.Ed.2d 965 (1985); National Treasury Employees Union v. Department of the Treasury, 656 F.2d 848, 850-53 (D.C.Cir.1981); Anderson v. Department of the Treasury, 648 F.2d 1, 3 (D.C.Cir.1979) (per curiam).
discussed
Cited "see, e.g."
David L. Adams v. R.S. Peterson, Superintendent of O.S.C.I.
(2×)
To create a gray area where stipulations, as a part of a trial, would be governed by the rules on the acceptance of pleas would further complicate the trial judge's duties and push him further into the role of an advocate. 72 Terrack, 515 F.2d at 561 n. 3 (emphasis added); see also United States v. Schuster, 734 F.2d 424, 425 (9th Cir.1984) (per curiam) (holding that a plea of not guilty combined with a stipulation of facts that strongly suggests guilt does not constitute a de facto guilty plea and therefore does not implicate the procedural protections of such a plea), cert. denied, 469 U.S. …
Retrieving the full opinion text from the archive…
Todd
v.
United States
v.
United States
No. 84-452.
Supreme Court of the United States.
Jan 21, 1985.
Published
Citer courts: Sixth Circuit (1) · Sup. Ct. of the Comm. of the N… (1)
C. A. 5th Cir. Certiorari denied.