green
Positive treatment
Quoted verbatim 1×
5.1 score
“we must defer to treasury regulations that 'implement the congressional mandate in some reasonable manner.”
Treatment trajectory · 1986 → 2026 · click a year to view as-of
1986
2006
2026
Top citers, strongest first. 11 distinct citers.
How cited ↗
discussed
Cited as authority (quoted)
Beneficial Corporation and Subsidiaries v. The United States
we must defer to treasury regulations that 'implement the congressional mandate in some reasonable manner.
discussed
Cited as authority (rule)
Credit Life Insurance v. United States
In Thomas Int'l, Ltd. v. United States, 773 F.2d 300 (Fed.Cir.1985), cert. denied, 475 U.S. 1045 , 106 S:Ct. 1261, 89 L.Ed.2d 571 (1986), we held that “[s]ubstantive regulatory requirements must be complied with fully,” and that a regulation providing that favorable tax treatment may only be elected when certain payments are made within sixty days of the end of a taxable year is a substantive rule not subject to substantial compliance.
cited
Cited "see"
United States v. James A. Winstead
See United States v. Hansen, 772 F.2d 940, 950 (D.C.Cir.1985), cert. denied, 475 U.S. 1045 , 106 S.Ct. 1262 , 89 L.Ed.2d 571 (1986).
discussed
Cited "see"
United States v. Hansen
See United States v. Hansen, 566 F.Supp. 162, 163 (D.D.C.1983), aff'd, 772 F.2d 940, 943 (D.C.Cir. 1985), cert. denied, 475 U.S. 1045 , 106 S.Ct. 1262 , 89 L.Ed.2d 571 (1986). 2 . 18 U.S.C. § 1001 provides: Whoever, in any matter within the jurisdiction of any department or agency of the United States knowingly and willfully falsifies, conceals or covers up by any trick, scheme, or device a material fact, or makes any false. fictitious or fraudulent statements or representations, or makes or uses any false writing or document knowing the same to contain any false, fictitious or fraudulent sta…
discussed
Cited "see"
United States v. Lang
Furthermore, the SEC is authorized to regulate the content of Section 13(a) filings and prosecute violations of law based on them. 15 U.S.C. §§ 78m(b)(1), 78u; see United States v. Hansen, 772 F.2d 940, 943-44 (D.C.Cir.1985) (term “jurisdiction” in § 1001 embraces authority to conduct official inquiry), cert. denied, 475 U.S. 1045 , 106 S.Ct. 1262 , 89 L.Ed.2d 571 (1986); see also e.g., United States v. Diaz, 690 F.2d 1352, 1357 (11th Cir.1982); United States v. Di Fonzo, 603 F.2d 1260, 1263-64 (7th Cir.1979), cert. denied, 444 U.S. 1018 , 100 S.Ct. 672 , 62 L.Ed.2d 648 (1980); United S…
discussed
Cited "see"
In Re Burlington Northern, Inc., Burlington Northern Railroad Co., Union Pacific Corp., Union Pacific Railroad Co., Missouri Pacific Railroad Co., Kansas City Southern Industries, Inc., Kansas City Southern Railway Co. & Chicago & North Western Transportation Co.
See United States Department of Energy v. Brimmer, 776 F.2d 1554, 1559 (Temp.Emer.Ct.App.1985), cert. denied, --- U.S. ----, 106 S.Ct. 1261 , 89 L.Ed.2d 571 (1986); Sporck v. Peil, 759 F.2d 312, 314-15 (3d Cir.), cert. denied, 474 U.S. 903 , 106 S.Ct. 232 , 88 L.Ed.2d 230 (1985); Bogosian v. Gulf Oil Corp., 738 F.2d 587, 591-92 (3d Cir.1984); Diversified Industries, Inc. v. Meredith, 572 F.2d 596, 599 (8th Cir.1977); Heathman v. United States District Court, 503 F.2d 1032, 1033 (9th Cir.1974); Pfizer Inc. v. Lord, 456 F.2d 545, 547-48 (8th Cir.1972); Harper & Row Publishers v. Decker, 423 F.2d…
cited
Cited "see, e.g."
United States v. John W. Milton and James Milton, United States of America v. John W. Milton
See also United States v. Hansen, 772 F.2d 940, 943 (D.C.Cir.1985), cert. denied, 475 U.S. 1045 , 106 S.Ct. 1262 , 89 L.Ed.2d 571 (1986).
discussed
Cited "see, e.g."
United States v. Gene E. Meuli
See e.g., United States v. Hansen, 772 F.2d 940, 949 (D.C.Cir.1985) (false statement was material under § 1001 when it increased the possibility that investigation might commence), cert. denied, 475 U.S. 1045 , 106 S.Ct. 1262 , 89 L.Ed.2d 571 (1986); United States v. Dick, 744 F.2d 546, 554 (7th Cir.1984) (false statements made to sureties were material where SB A would rely on statements sureties would in turn make to the SBA).
discussed
Cited "see, e.g."
Khiem v. United States
(2×)
Speyer v. Barry, 588 A.2d 1147, 1165-66 (D.C.1991); see also United States v. Hansen, 249 U.S.App.D.C. 22, 26 , 772 F.2d 940, 944 (1985) (Scalia, J.), cert. denied, 475 U.S. 1045 , 106 S.Ct. 1262 , 89 L.Ed.2d 571 (1986).
discussed
Cited "see, e.g."
United States v. Paul A. Bilzerian
(2×)
This executive agency is authorized to regulate the content of the documents and to investigate and prosecute violations of law based on the filings. 15 U.S.C. §§ 78m(d), 78u (1988); see United States v. Fields, 592 F.2d 638, 649 (2d Cir.1978) (filing prospectus which concealed material facts with SEC stated a claim under § 1001), cert. denied, 442 U.S. 917 , 99 S.Ct. 2838 , 61 L.Ed.2d 284 (1979); United States v. Kuna, 760 F.2d 813, 820 (7th Cir.1985) (sustaining conviction under § 1001 for false statement on broker-dealer registration); United States v. Di Fonzo, 603 F.2d 1260, 1263-64 (…
discussed
Cited "see, e.g."
In Re Chrysler Motors Corporation Overnight Evaluation Program Litigation. Petition of Chrysler Motors Corporation
Cf. Diversified Industries, Inc. v. Meredith, 572 F.2d 596, 607 (8th Cir.1977) (banc); see also United States Department of Energy v. Brimmer, 776 F.2d 1554, 1559 (Temp.Emer.Ct.App.1985), cert. denied, 475 U.S. 1045 , 106 S.Ct. 1261 , 89 L.Ed.2d 571 (1986).
Retrieving the full opinion text from the archive…
Loomis
v.
United States and Vermouth v. United States
v.
United States and Vermouth v. United States
No. 85-965; No. 85-966.
Supreme Court of the United States.
Mar 3, 1986.
Published
Citer courts: Federal Circuit (1)
C. A. 9th Cir. Certiorari denied. Reported below: 772 F. 2d 915.