Mather & Co. v. Comm'r, 337 U.S. 907 (1949). · Go Syfert
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Mather & Co. v. Comm'r, 337 U.S. 907 (1949). Cases Citing This Book View Copy Cite
91 citation events (4 in the last 25 years) across 29 distinct courts.
Strongest positive: Dreiling Ex Rel. Infospace, Inc. v. Kellett (wawd, 2003-07-09)
Treatment trajectory · 1949 → 2026 · click a year to view as-of
1949 1987 2026
Top citers, strongest first. 10 distinct citers.
cited Cited "see" Dreiling Ex Rel. Infospace, Inc. v. Kellett
W.D. Wash. · 2003 · signal: see · confidence high
See Shaw v. Dreyfus, 172 F.2d 140, 142-43 (2d Cir.1949), cert. denied, 337 U.S. 907, 69 S.Ct. 1048 , 93 L.Ed. 1719 (1949).
discussed Cited "see" Petra International Banking Corp. v. First American Bank
E.D. Va. · 1991 · signal: accord · confidence high
Here, the existing written Agreements contradict the assertion of a fiduciary relationship. "[Wjhen a contract is not in its nature essentially fiduciary, a trust, to be *1138 established, must be expressly reposed or necessarily implied." Id.; see also Vargas v. Esquire, 166 F.2d 651, 652-53 (7th Cir.) (applying Illinois law and holding that where fiduciary relationship does not exist as a matter of law, proof of such "must be clear, convincing, and so strong as to lead to but one possible conclusion”), cert. denied, 335 U.S. 813 , 69 S.Ct. 29 , 93 L.Ed. 368 (1948); accord Lawrence v. Muter…
cited Cited "see" Dacey v. Connecticut Bar Assn.
Conn. · 1976 · signal: see · confidence high
See Hartmann v. American News Co., 171 F.2d 581, 585-86 (7th Cir.), cert. denied, 337 U.S. 907 , 69 S. Ct. 1049 , 93 L.
cited Cited "see" Gurvitz v. Bregman & Co.
S.D.N.Y. · 1974 · signal: see · confidence high
See Shaw v. Dreyfus, 172 F.2d 140 (2 Cir. 1949), cert. denied, 337 U.S. 907 , 69 S.Ct. 1048 , 93 L.Ed. 1719 (§ 16 [b] of 1934 Act).
cited Cited "see" Shillman v. Hobstetter
Md. · 1968 · signal: see · confidence high
See Lawrence v. Muter Co., 171 F. 2d 380 (7th Cir. 1948) cert. den. 337 U. S. 907 , 69 S. Ct. 1049 , 93 L.
cited Cited "see" Western Auto Supply Company v. Gamble-Skogmo, Inc.
D. Minnesota · 1964 · signal: see · confidence high
See Shaw v. Dreyfus, 172 F.2d 140 (2 Cir. 1949), cert. den. 337 U.S. 907 , 69 S.Ct. 1048 , 93 L.Ed. 1719 ; Truncale v. Blumberg, 80 F.Supp. 387 (S.D.N.Y.1948).
cited Cited "see" Irma Hosiery Co. v. Schulman
C.C.P.A. · 1953 · signal: see · confidence high
See Safeway Stores, Inc. v. Dunnell, 9 Cir.1949, 172 F.2d 649, 655 , certiorari denied, 337 U.S. 907 , 69 S.Ct. 1049 , 93 L.Ed. 1719 ; G.
discussed Cited "see, e.g." Kamborian v. Commissioner (2×)
Tax Ct. · 1971 · signal: compare · confidence low
Compare Bodell v. Commissioner , 154 F.2d 407 (C.A. 1) ("relative value" test), affirming a Memorandum Opinion of this Court, and United Carbon Co. v. Commissioner , 90 F.2d 43 (C.A. 4) ("relative value" test), reversing 32 B.T.A. 1000 , with Mather & Co. v. Commissioner , 171 F.2d 864 (C.A. 3) ("control test"), certiorari denied 337 U.S. 907 .
cited Cited "see, e.g." Blau v. Lamb
2d Cir. · 1966 · signal: see also · confidence low
See also Shaw v. Dreyfus, 172 F.2d 140 (2 Cir.), cert. denied, 337 U.S. 907 , 69 S.Ct. 1048 , 93 L.Ed. 1719 (1949); Truncale v. Blumberg, 80 F.Supp. 387 (SDNY 1948).
cited Cited "see, e.g." Blau v. Lamb
2d Cir. · 1966 · signal: see also · confidence low
See also Shaw v. Dreyfus, 172 F.2d 140 (2 Cir.), cert. denied, 337 U.S. 907 , 69 S.Ct. 1048 , 93 L.Ed. 1719 (1949); Truncale v. Blumberg, 80 F.Supp. 387 (SDNY 1948).
Mather & Co.
v.
Commissioner of Internal Revenue
No. 682.
Supreme Court of the United States.
May 16, 1949.
337 U.S. 907
Frederick H. Spotts, Thomas Stokes and George Wharton Pepper for petitioner., Solicitor General Perlman, Assistant Attorney General Caudle, Ellis N. Slack, Lee A. Jackson and S. Walter Shine for respondent.
Published

Certiorari denied.