Shimota v. United States, 112 S. Ct. 1669 (1992). · Go Syfert
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Shimota v. United States, 112 S. Ct. 1669 (1992). Cases Citing This Book View Copy Cite
40 citation events (5 in the last 25 years) across 22 distinct courts.
Strongest positive: Clayton v. United States (uscfc, 1995-06-30)
Treatment trajectory · 1992 → 2026 · click a year to view as-of
1992 2009 2026
Top citers, strongest first. 10 distinct citers. How cited ↗
discussed Cited "see" Clayton v. United States
Fed. Cl. · 1995 · signal: see · confidence high
Inc. v. United States, 505 F.2d 1068, 1071 (6th Cir.1974); see Shimota v. United States, 21 Cl.Ct. 510, 518 (1990) (holding that tax exemptions are not granted by implication) (citing cases), aff'd, 943 F.2d 1312 (Fed.Cir.1991), ce rt. denied, 503 U.S. 984 , 112 S.Ct. 1669 , 118 L.Ed.2d 389 (1992).
discussed Cited "see" Stephen R. Rykoff, Plaintiff-Counter-Defendant-Appellee v. United States of America, Defendant-Counterclaimant-Appellant
9th Cir. · 1994 · signal: see · confidence high
See McDonald v. United States, 939 F.2d 916, 919 (11th Cir.1991) (per curiam), cert. denied, — U.S. -, 112 S.Ct. 1669 , 118 L.Ed.2d 389 (1992); Commonwealth Nat'l Bank v. United States, 665 F.2d 743, 757-58 (5th Cir.1982).
discussed Cited "see" George v. United States
Fed. Cl. · 1994 · signal: see · confidence high
See Shimota v. United States, 21 Cl.Ct. 510 (1990), aff'd 943 F.2d 1312 (Fed.Cir.1991), cert. denied -U.S.-, 112 S.Ct. 1669 , 118 L.Ed.2d 389 (1992); Guilzon v. Commissioner, 97 T.C. 237 , 1991 WL 146887 (1991), aff'd, 985 F.2d 819 (5th Cir.1993); Simmons v. Commissioner, 65 T.C.M.
discussed Cited "see" Malbon v. United States (2×)
W.D. Wash. · 1994 · signal: see · confidence high
See Shimota v. United States, 21 Cl.Ct. 510 (1990), aff'd, 943 F.2d 1312 (Fed.Cir.1991), cer t. denied, — U.S. -, 112 S.Ct. 1669 , 118 L.Ed.2d 389 (1992); and Guilzon v. Commissioner, 97 T.C. 237 , 1991 WL 146887 (1991), aff'd, 985 F.2d 819 (5th Cir.1993); contra Montgomery v. United States, 829 F.Supp. 1061 (S.D.Ind.1993). 1 The Deemed Deposit issue appears to be one of first impression in any federal court.
cited Cited "see" Finley v. United States
D. Kan. · 1993 · signal: see · confidence high
See McDonald v. United States, 939 F.2d 916, 919 (11th Cir.1991), cert. denied — U.S. -, 112 S.Ct. 1669 , 118 L.Ed.2d 389 (1992).
cited Cited "see" Montgomery v. United States
S.D. Ind. · 1993 · signal: see · confidence high
See Shimota v. United States, 21 Cl.Ct. 510, 521 (1990), aff'd, 943 F.2d 1312 (Fed.Cir.1991) (adopting Claims Court’s opinion), cert. denied, — U.S. -, 112 S.Ct. 1669 , 118 L.Ed.2d 389 (1992).
discussed Cited "see" John O. Denbo, Plaintiff-Counterclaim v. United States of America, Defendant-Counterclaim v. Robert B. Allred, Counterclaim
10th Cir. · 1993 · signal: see · confidence high
See McDonald v. United States, 939 F.2d 916, 919 (11th Cir.1991) (taxpayer held to be willful as a matter of law because he was aware of delinquent taxes yet acquiesced in corporation’s continued payment to other creditors), cert. denied, — U.S. -, 112 S.Ct. 1669 , 118 L.Ed.2d 389 (1992); Smith, 894 F.2d at 1554 (11th Cir.1990) (taxpayer willful because he disregarded risks brought to his attention); Gephart, 818 F.2d at 475 (willfulness present if responsible person has knowledge of tax delinquency and knowingly fails to rectify it); Hornsby v. Internal Revenue Service, 5 38 F.2d 952 , 95…
discussed Cited "see, e.g." Mortenson v. United States
N.D. Ill. · 1995 · signal: see, e.g. · confidence low
See, e.g., McDonald v. United States, 939 F.2d 916 (11th Cir.1991), cert. denied, 503 U.S. 984 , 112 S.Ct. 1669 , 118 L.Ed.2d 389 (1992); Williams v. United States, 931 F.2d 805 (11th Cir.1991); Hochstein v. United States, 900 F.2d 543, 545-48 (2d Cir.1990); Commonwealth Nat’l Bank of Dallas v. United States, 665 F.2d 743, 757-58 (5th Cir.1982); Emshwiller v. United States, 565 F.2d 1042, 1045-46 (8th Cir.1977); United States v. Durham, 94-2 USTC ¶ 50,331 , 1994 WL 421448 , at *3 (N.D.Okla.
discussed Cited "see, e.g." National Labor Relations Board v. Mcclatchy Newspapers, Inc.
D.C. Cir. · 1992 · signal: see also · confidence low
What is required is a maintenance of preexisting practices, i.e., the general outline of the program, however the implementation of that program (to the extent that discretion has existed in determining the amounts or timing of the increases), becomes a matter as to which the bargaining agent is entitled to be consulted. 60 Oneita Knitting Mills, 205 N.L.R.B. 500 , 500 n. 1 (1973) (citation omitted); see also Litton Microwave Cooking Products v. NLRB, 949 F.2d 249 , 252 (8th Cir.1991) (merit pay case following the Oneita Knitting Mills rule), cert. denied, --- U.S. ----, 112 S.Ct. 1669 , 118 L…
discussed Cited "see, e.g." National Labor Relations Board v. McClatchy Newspapers, Inc.
D.C. Cir. · 1992 · signal: see also · confidence low
Oneita Knitting Mills, 205 N.L.R.B. 500 , 500 n. 1 (1973) (citation omitted); see also Litton Microwave Cooking Products v. NLRB, 949 F.2d 249 , 252 (8th Cir.1991) (merit pay case following the Oneita Knitting Mills rule), cert. denied, — U.S.-, 112 S.Ct. 1669 , 118 L.Ed.2d 390 (1992); NLRB v. Blevins Popcorn Co., 659 F.2d 1173, 1189 (D.C.Cir.1981) (Company could not discontinue annual reviews, but also “could not unilaterally determine the size of the increase that each employee would receive; it would be required to bargain over this discretionary element.”).
Retrieving the full opinion text from the archive…
John E. SHIMOTA, et ux.
v.
UNITED STATES
No. 91-1241.
Supreme Court of the United States.
Apr 20, 1992.
112 S. Ct. 1669
Cited by 1 opinion  |  Published

Petition for writ of certiorari to the United States Court of Appeals for the Federal Circuit.