Atl. Life Ins. v. Pharr, 287 U.S. 647 (1932). · Go Syfert
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Atl. Life Ins. v. Pharr, 287 U.S. 647 (1932). Cases Citing This Book View Copy Cite
75 citation events across 27 distinct courts.
Strongest positive: United States v. Virginia Consuelo-Gonzalez (ca9, 1975-04-15) · Strongest negative: Galt v. Phoenix Indemnity Co. (cadc, 1941-05-26)
Treatment trajectory · 1933 → 2026 · click a year to view as-of
1933 1979 2026
Top citers, strongest first. 7 distinct citers. How cited ↗
discussed Cited "but see" Galt v. Phoenix Indemnity Co.
D.C. Cir. · 1941 · signal: but cf. · confidence high
But cf. United States Fidelity & Guaranty Co. v. Wyer, 10 Cir., 60 F.2d 856 , certiorari denied 287 U.S. 647 , 53 S.Ct. 93 , 77 L.Ed. 560 (jury waived and cause tried to the court). 4 Ems v. Continental Auto Ins.
examined Cited "see" United States v. Virginia Consuelo-Gonzalez (3×) also: Cited "see, e.g."
9th Cir. · 1975 · signal: see · confidence high
See Burns v. United States, 287 U.S. 216, 220-22 , 53 S.Ct. 92 , 77 L.Ed. 511 (1932).
discussed Cited "see, e.g." The Goodyear Tire & Rubber Company and Affiliates v. The United States (2×)
Fed. Cir. · 1988 · signal: see also · confidence low
Rather, the cases cited recognize the undisputed and well-settled fact that “the determination of a foreign corporation’s earnings and profits [not accumulated profits], for purposes of the imposition of the U.S. tax, is to be made by the application of U.S. tax principles.” Robertson, 59 T.C. at 69 (emphasis added); Steel Improvement, 36 T.C. at 277 , rev’d on other grounds, 314 F.2d 96 (1963); see also Untermyer v. Commissioner, 24 B.T.A. 906, 912 (1931), aff’d, 59 F.2d 1004 (2d Cir.), cert. denied, 287 U.S. 647 , 53 S.Ct. 92 , 77 L.Ed.2d 559 (1932).
cited Cited "see, e.g." Fitzgerald v. Texaco, Inc.
2d Cir. · 1976 · signal: see also · confidence low
See also Gerradin v. United Fruit Co., 60 F.2d 927 (2d Cir.), cert. denied, 287 U.S. 642 , 53 S.Ct. 92 , 77 L.Ed. 556 (1932); G.
cited Cited "see, e.g." Fitzgerald v. Texaco, Inc.
2d Cir. · 1975 · signal: see also · confidence low
See also Gerradin v. United Fruit Co., 60 F.2d 927 (2d Cir.), cert. denied, 287 U.S. 642 , 53 S.Ct. 92 , 77 L.Ed. 556 (1932); G.
discussed Cited "see, e.g." Cleary Brothers, Inc. v. Luria Steel & Trading Corp.
S.D.N.Y. · 1960 · signal: see, e.g. · confidence low
See, e. g., Alpine Forwarding Co. v. Pennsylvania Railroad Co., 2 Cir., 60 F.2d 734 , cer-tiorari denied 287 U.S. 647 , 53 S.Ct. 93 , 77 L.Ed. 559 ; Berwind White Coal Mining Co. v. United States, 2 Cir., 15 F.2d 366 .
cited Cited "see, e.g." Bobolakis v. Compania Panamena Maritima San Gerassimo, S.A.
S.D.N.Y. · 1958 · signal: see also · confidence low
See also Gerradin v. United Fruit Co., 2 Cir., 60 F.2d 927 , certiorari denied 1932, 287 U.S. 642 , 53 S.Ct. 92 , 77 L.Ed. 556 , cited with approval in Lauritzen.
Retrieving the full opinion text from the archive…
Atlantic Life Insurance Co.
v.
Pharr
No. 373.
Supreme Court of the United States.
Oct 17, 1932.
287 U.S. 647
Mr. Andrew D. Christain for petitioner. Messrs. Lovick P. Miles, Roane Waring, and Sam P. Walker for respondent.
Published

Petition for writ of certiorari to the Circuit Court of Appeals for the Sixth Circuit denied.