Cassidy v. Comm'r of Internal Revenue, 111 S. Ct. 48 (1990). · Go Syfert
Cassidy v. Comm'r of Internal Revenue, 111 S. Ct. 48 (1990). Cases Citing This Book View Copy Cite
123 citation events (26 in the last 25 years) across 38 distinct courts.
Strongest positive: State v. Bernard Anderson (tenncrimapp, 1999-04-23) · Strongest negative: First National Insurance v. Federal Deposit Insurance (casd, 1997-08-11)
Treatment trajectory · 1990 → 2026 · click a year to view as-of
1990 2008 2026
Top citers, strongest first. 23 distinct citers. How cited ↗
discussed Cited "but see" First National Insurance v. Federal Deposit Insurance
S.D. Cal. · 1997 · signal: but see · confidence high
Bates v. Cook, 615 F.Supp. 662, 672-73 (M.D.Fla.1984): United States v. Siegel, 472 F.Supp. 440 , 442 n. 4 (N.D.Ill.1979); United States v. Certain Land and Interests in Property, 225 F.Supp. 338, 341 (M.D.Tenn.1964); Cf. Helfand v. Gerson, 105 F.3d 530, 535 (9th Cir.1997) (explaining division among courts over whether judicial estoppel applies only to inconsistent factual positions, or inconsistent legal positions as well); but see In re Cassidy, 892 F.2d 637, 642-42 (7th Cir.), cert. denied, 498 U.S. 812 , 111 S.Ct. 48 , 112 L.Ed.2d 24 (1990) (applying judicial estoppel to legal positions as…
discussed Cited "but see" First Nat. Ins. Co. v. FDIC
S.D. Cal. · 1997 · signal: but see · confidence high
Bates v. Cook, 615 F.Supp. 662, 672-73 (M.D.Fla.1984): United States v. Siegel, 472 F.Supp. 440 , 442 n. 4 (N.D.Ill. 1979); United States v. Certain Land and Interests in Property, 225 F.Supp. 338, 341 (M.D.Tenn.1964); Cf. Helfand v. Gerson, 105 F.3d 530, 535 (9th Cir.1997) (explaining division among courts over whether judicial estoppel applies only to inconsistent factual positions, or inconsistent legal positions as well); but see In re Cassidy, 892 F.2d 637, 642-42 (7th Cir.), cert. denied, 498 U.S. 812 , 111 S.Ct. 48 , 112 L.Ed.2d 24 (1990) (applying judicial estoppel to legal positions a…
discussed Cited as authority (rule) State v. Bernard Anderson
Tenn. Crim. App. · 1999 · confidence medium
The police were not obligated to con tact his attorney und er these circum stances.” Howeve r, the State has since conceded in both its brief and at or al argum ents before this court that unde r the auth ority of Edwards v. Arizona, 451 U.S. 477 , 484- 85, 101 S.Ct. 1880 , 68 L.Ed.2d 378 (1981) and Minnick v. Mississippi, 498 U.S. 146 , 111 S.Ct. 48 6, 112 L .Ed.2d 4 89 (199 0), the De fendan t was d eprived of his rig hts while giving his third statem ent of Jan uary 11, 1 995, pu rsuant to the Fifth and Fourteenth Amendments of the United States Constitution.
cited Cited "see" In re Adams
Bankr. N.D. Miss. · 2012 · signal: see · confidence high
See Matter of Cassidy, 892 F.2d 637 , 641 & n. 2 (7th Cir.), cert. denied, 498 U.S. 812 , 111 S.Ct. 48 , 112 L.Ed.2d 24 (1990). (internal footnotes omitted).
cited Cited "see" In Re Supertrail Manufacturing Co.
Bankr. N.D. Miss. · 2010 · signal: see · confidence high
See Matter of Cassidy, 892 F.2d 637 , 641 & n. 2 (7th Cir.), cert. denied, 498 U.S. 812 , 111 S.Ct. 48 , 112 L.Ed.2d 24 (1990).[FN3] 179 F.3d at 205 .
cited Cited "see" Luedtke v. Commerce Bank N.A. (In Re Luedtke)
Bankr. C.D. Ill. · 2008 · signal: see · confidence high
See Matter of Cassidy, 892 F.2d 637, 641-42 (7th Cir.1990), cert. denied sub nom Cassidy v. C.I.R., 498 U.S. 812 , 111 S.Ct. 48 , 112 L.Ed.2d 24 (1990).
discussed Cited "see" Milton H. Greene Archives, Inc. v. CMG Worldwide, Inc.
C.D. Cal. · 2008 · signal: see · confidence high
See In re *1198 Coastal Plains, Inc., 179 F.3d 197, 205 (5th Cir.1999) ("Because the doctrine is intended to protect the judicial system, rather than the litigants, detrimental reliance by the opponent of the party against whom the doctrine is applied is not necessary," citing Matter of Cassidy, 892 F.2d 637 , 641 & n. 2 (7th Cir.1990), cert. denied, 498 U.S. 812 , 111 S.Ct. 48 , 112 L.Ed.2d 24 (1990)); In re Chambers Dev.
cited Cited "see" Pryor v. Deberry (In Re Pryor)
Bankr. N.D. Miss. · 2006 · signal: see · confidence high
See Matter of Cassidy, 892 F.2d 637 , 641 & n. 2 (7th Cir.), cert. denied, 498 U.S. 812 , 111 S.Ct. 48 , 112 L.Ed.2d 24 (1990).[FN3] 179 F.3d at p. 205 .
cited Cited "see" Rumore v. Wamstad (In Re Waddell)
Bankr. S.D. Miss. · 2004 · signal: see · confidence high
See Matter of Cassidy, 892 F.2d 637 , 641 & n. 2 (7th Cir.), cert. denied, 498 U.S. 812 , 111 S.Ct. 48 , 112 L.Ed.2d 24 (1990).
discussed Cited "see" Browning Manufacturing v. Mims (In Re Coastal Plains, Inc.)
5th Cir. · 1999 · signal: see · confidence high
See Matter of Cassidy, 892 F.2d 637 , 641 & n. 2 (7th Cir.), cert. denied, 498 U.S. 812 , 111 S.Ct. 48 , 112 L.Ed.2d 24 (1990). 3 *206 “The policies underlying the doctrine include preventing internal inconsistency, precluding litigants from playing fast and loose with the courts, and prohibiting parties from deliberately changing positions according to the exigencies of the moment.” United States v. McCaskey, 9 F.3d 368, 378 (5th Cir.1993).
discussed Cited "see" Lithuanian Commerce Corp. v. Sara Lee Hosiery
D.N.J. · 1997 · signal: see · confidence high
See In re Cassidy, 892 F.2d 637, 641 (7th Cir.) (dismissing an entire claim sua sponte based on judicial estoppel because that doctrine "is intended to protect the courts rather than the litigants, so it follows that a court, even an appellate court, may raise the estoppel on its own motion in an appropriate case”) (footnote omitted), cert, denied, 498 U.S. 812 , 111 S.Ct. 48 , 112 L.Ed.2d 24 (1990); Salahuddin v. Jones, 992 F.2d 447, 449 (2d Cir.) (affirming sua sponte dismissal of entire claim based on res judicata grounds as "not only appropriate but virtually mandatory in this case, whet…
cited Cited "see" TriStrata Technology, Inc. v. Neoteric Cosmetics, Inc.
D. Del. · 1997 · signal: see · confidence high
See Patterson v. F.B.I., 893 F.2d 595, 604 (3d Cir.), cert. denied, 498 U.S. 812 , 111 S.Ct. 48 , 112 L.Ed.2d 24 (1990).
discussed Cited "see" 97 Cal. Daily Op. Serv. 633, 97 Daily Journal D.A.R. 1015 Ruth C. Helfand Mark Seidenberg, as Attorney-In-Fact for Ruth C. Helfand, Real Party in Interest v. Mervyn Gerson an Individual Gerson, Grekin and Wynhoff, a Professional Law Corporation
9th Cir. · 1997 · signal: see · confidence high
See In re Cassidy, 892 F.2d 637, 641-42 (7th Cir.), cert. denied, 498 U.S. 812 , 111 S.Ct. 48 , 112 L.Ed.2d 24 (1990); Hardwick v. Cuomo, 891 F.2d 1097 , 1105 n. 14 (3d Cir.1989); Patriot Cinemas, Inc. v. General Cinema Corp., 834 F.2d 208, 214-15 (1st Cir.1987); Allen v. Zurich Ins.
discussed Cited "see" Helfand v. Gerson
9th Cir. · 1997 · signal: see · confidence high
See In re Cassidy, 892 F.2d 637, 641-42 (7th Cir.), cert. denied, 498 U.S. 812 , 111 S.Ct. 48 , 112 L.Ed.2d 24 (1990); Hardwick v. Cuomo, 891 F.2d 1097 , 1105 n. 14 (3d Cir.1989); Patriot Cinemas, Inc. v. General Cinema Corp., 834 F.2d 208, 214-15 (1st Cir.1987); Allen v. Zurich Ins.
cited Cited "see" UNR Industries, Inc. v. Bloomington Factory Workers
N.D. Ill. · 1994 · signal: see · confidence high
See In the Matter of Cassidy, 892 F.2d 637, 642 (7th Cir.) (application of judicial estoppel within a court’s sound discretion), cert. denied, 498 U.S. 812 , 111 S.Ct. 48 , 112 L.Ed.2d 24 (1990).
cited Cited "see" Manna v. United States Department of Justice
D.N.J. · 1993 · signal: see · confidence high
See Patterson v. F.B.I., 893 F.2d 595 , 599 n. 7 (3d Cir.), cert. denied, 498 U.S. 812 , 111 S.Ct. 48 , 112 L.Ed.2d 24 (1990); Vaughn, 484 F.2d at 827 .
discussed Cited "see" United States v. Gillotti
W.D.N.Y. · 1993 · signal: see · confidence high
See, Patterson v. Federal Bureau of Investigation, 893 F.2d 595, 603 (3d Cir.1990), cert. denied, 498 U.S. 812 , 111 S.Ct. 48 , 112 L.Ed.2d 24 (1990) (agencies are required to demonstrate that any and all records maintained on an individual’s exercise of First Amendment rights are relevant to an authorized law enforcement activity of the agency, and that there exists a sufficient basis for the maintenance of such records); MacPherson v. Internal Revenue Service, 803 F.2d 479, 484 (9th Cir.1986) (court should make a case-by-case analysis as to whether an agency’s actions were pertinent to a…
discussed Cited "see, e.g." Normandy Apartments, Ltd. v. United States
Fed. Cl. · 2011 · signal: see also · confidence low
See also In re Cassidy, 892 F.2d 637, 641 (7th Cir.), cert. denied, sub nom., Cassidy v. Comm'r of Internal Revenue, 498 U.S. 812 , 111 S.Ct. 48 , 112 L.Ed.2d 24 (1990) ("Judicial estoppel is a doctrine intended to prevent the perversion of the judicial process.”); Konstantinidis v. Chen, 626 F.2d 933, 938 (D.C.Cir.1980) (rule is intended to prevent "improper use of judicial machinery"); Scarano v. Centr.
discussed Cited "see, e.g." Global Relief Foundation, Inc. v. O'NEILL
N.D. Ill. · 2002 · signal: see also · confidence low
See also Patterson v. Federal Bureau of Investigation, 893 F.2d 595, 599-600 (3d Cir.), cert. denied, 498 U.S. 812 , 111 S.Ct. 48 , 112 L.Ed.2d 24 (1990); United States v. Ott, 827 F.2d 473, 475 (9th Cir.1987); United States v. Belfield, 692 F.2d 141, 147 (D.C.Cir.1982); and United States v. Nicholson, 955 F.Supp. 588, 592 (E.D.Va.1997).
discussed Cited "see, e.g." Commonwealth Edison Co. v. United States
Fed. Cl. · 2000 · signal: see also · confidence low
See also Transohio Savings Bank, 967 F.2d at 618 ("[0]ne who wishes to obtain a contractual right against the sovereign that is immune from the effect of future changes in law must make sure that the contract confers such a right in unmistakable terms.”)(quoting Western Fuels-Utah, Inc., v. Lujan, 895 F.2d 780, 789 (D.C.Cir.1990), cert. denied, 498 U.S. 811 , 111 S.Ct. 47 , 112 L.Ed.2d 24 (1990), and cert. denied, 498 U.S. 812 , 111 S.Ct. 48 , 112 L.Ed.2d 24 (1990)); Statesman Sav.
cited Cited "see, e.g." American Civil Liberties Union and Larry Schack v. The Florida Bar and the Florida Judicial Qualifications Commission
11th Cir. · 1993 · signal: see also · confidence low
Miller, Federal Practice and Procedure § 2264, at 747 (1970); see also Matter of Cassidy, 892 F.2d 637 , 640 n. 1 (7th Cir.), cert. denied, 498 U.S. 812 , 111 S.Ct. 48 , 112 L.Ed.2d 24 (1990).
discussed Cited "see, e.g." Carteret Savings Bank, Fa v. Office Of Thrift Supervision
3rd Cir. · 1992 · signal: see also · confidence low
As the Supreme Court has recently stated, sovereign power " 'is an enduring presence that governs all contracts subject to the sovereign's jurisdiction, and will remain intact unless surrendered in unmistakable terms.' " Bowen v. Public Agencies Opposed to Social Security Entrapment, 477 U.S. 41, 52 , 106 S.Ct. 2390, 2397 , 91 L.Ed.2d 35 (1986) (quoting Merrion v. Jicarilla Apache Tribe, 455 U.S. 130, 148 , 102 S.Ct. 894, 907 , 71 L.Ed.2d 21 (1982) (emphasis added)); see also Western Fuels-Utah, Inc. v. Lujan, 895 F.2d 780, 789 (D.C.Cir.) (leases granting right to mine coal on federal lands co…
discussed Cited "see, e.g." Carteret Savings Bank, FA v. Office of Thrift Supervision
3rd Cir. · 1992 · signal: see also · confidence low
As the Supreme Court has recently stated, sovereign power “ ‘is an enduring presence that governs all contracts subject to the sovereign’s jurisdiction, and will remain intact unless surrendered in unmistakable terms. ’ ” Bowen v. Public Agencies Opposed to Social Security Entrapment, 111 U.S. 41, 52, 106 S.Ct. 2390, 2397 , 91 L.Ed.2d 35 (1986) (quoting Merrion v. Jicarilla Apache Tribe, 455 U.S. 130, 148 , 102 S.Ct. 894, 907 , 71 L.Ed.2d 21 (1982) (emphasis added)); see also Western Fuels-Utah, Inc. v. Lujan, 895 F.2d 180, 189 (D.C.Cir.) (leases granting right to mine coal on federa…
Retrieving the full opinion text from the archive…
Thomas
v.
CASSIDY v. COMMISSIONER OF INTERNAL REVENUE
No. 89-1734.
Supreme Court of the United States.
Oct 1, 1990.
111 S. Ct. 48
Cited by 9 opinions  |  Published

Denied.