green
Positive treatment
Quoted verbatim 1×
5.8 score
G Cite
cited 2× by 1 distinct case, last quoted 1994 ·
…full consideration dictates that matters affecting the taxpayer's liability once concluded by a closing agreement should be respected in every particular, and subject to attack only upon the grounds enumerated in the statute
⚠ not in text
Top citers, strongest first. 3 distinct citers.
How cited ↗
examined
Cited as authority (quoted)
Miller v. Internal Revenue Service (In Re Miller)
(2×)
full consideration dictates that matters affecting the taxpayer's liability once concluded by a closing agreement should be respected in every particular, and subject to attack only upon the grounds enumerated in the statute
cited
Cited "see"
In Re Klee
See In re Miller at 797, citing Wolverine Petroleum v. Commissioner, 75 F.2d 593, 596 (8th Cir.), cert. denied, 295 U.S. 743 , 55 S.Ct. 656 , 79 L.Ed. 1689 (1935).
cited
Cited "see"
Red Rock Petroleum Co. v. City of Choctaw
See City of Tulsa v. Southwestern Bell Telephone Co., 5 F.Supp. 822 (1934), aff'd, 75 F.2d 343 , cert. denied, 295 U.S. 744 , 55 S.Ct. 656 , 79 L.Ed. 1690 (1935).
Retrieving the full opinion text from the archive…
Illinois Stoker Co.
v.
K-B Pulverizer Corp.
v.
K-B Pulverizer Corp.
No. 814.
Supreme Court of the United States.
Apr 29, 1935.
Messrs. Henry Davis and A. M. FitzGerald for petitioner. Mr. Walter J. Rosston for respondent.
Published
Citer courts: Ninth Circuit (2)
Petition for writ of certiorari to the Circuit Court of Appeals for the Seventh Circuit denied.