Theriot v. Comm'r, 344 U.S. 874 (1952). · Go Syfert
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Theriot v. Comm'r, 344 U.S. 874 (1952). Cases Citing This Book View Copy Cite
31 citation events across 11 distinct courts.
Strongest positive: Union Oil Company of California v. The Honorable Rogers C. B. Morton, Secretary of the Interior of the United States of America (ca9, 1975-04-29)
Treatment trajectory · 1953 → 2026 · click a year to view as-of
1953 1989 2026
Top citers, strongest first. 2 distinct citers. How cited ↗
discussed Cited "see" Union Oil Company of California v. The Honorable Rogers C. B. Morton, Secretary of the Interior of the United States of America
9th Cir. · 1975 · signal: see · confidence high
Nevertheless, Union points to the distinction between a suspension and a revocation, asserting that the Secretary did not in fact merely suspend operations, because a suspension by definition possesses a “temporary nature.” United Air Lines, Inc. v. CAB, 198 F.2d 100, 108 (7th Cir. 1952); see Western Air Lines, Inc. v. CAB, 196 F.2d 933, 935-36 (9th Cir.), cert. denied, 344 U.S. 875 , 73 S.Ct. 167 , 97 L.Ed. 677 (1952).
discussed Cited "see, e.g." Robert S. Gill, Individually and as of the Estate of Sarah Louise Gill, and Robert S. Gill v. United States
5th Cir. · 1958 · signal: see also · confidence low
See, also, Irene Nunnery Theriot, 15 T.C. 912 , affirmed Theriot v. Commissioner, 5 Cir., 1952, 197 F.2d 13 , certiorari denied 1952, 344 U.S. 874 , 73 S.Ct. 167 , 97 L.Ed. 677 , involving the unsuccessful claim of a wife domiciled in a community property state that tbe books kept for a business operated as an individual proprietorship by her husband were her individual books.
Retrieving the full opinion text from the archive…
Theriot
v.
Commissioner of Internal Revenue
No. 333.
Supreme Court of the United States.
Nov 10, 1952.
344 U.S. 874
Robert Ash for petitioner., Acting Solicitor General Stern, Assistant Attorney General Lyon, Ellis N. Slack and S. Dee Hanson for respondent.
Published

C. A. 5th Cir. Certiorari denied.