green
Positive treatment
4.9 score
Treatment trajectory · 1959 → 2026 · click a year to view as-of
1959
1992
2026
Top citers, strongest first. 9 distinct citers.
How cited ↗
discussed
Cited "see"
Irvine v. United States
See Hardenbergh v. Commissioner, 198 F.2d 63 (8th Cir.) (where no applicable regulation Court applied state law to determine the validity for federal gift tax purposes of disclaimers of rights to intestate shares), cert. denied, 344 U.S. 836 , 73 S.Ct. 45 , 97 L.Ed. 650 (1952); see also Jewett v. Commissioner, 455 U.S. 305, 315 , 102 S.Ct. 1082, 1089 , 71 L.Ed.2d 170 (1982) (under cases antedating the initial regulation on disclaimers in 1958, “state law controlled both the ‘right’ to renounce and the ‘timeliness’ of the renunciation”).
discussed
Cited "see"
Irvine v. United States
See Hardenbergh v. Commissioner, 198 F.2d 63 (8th Cir.) (where no applicable regulation Court applied state law to determine the validity for federal gift tax purposes of disclaimers of rights to intestate shares), cert. denied, 344 U.S. 836 , 73 S.Ct. 45 , 97 L.Ed. 650 (1952); see also Jewett v. Commissioner, 455 U.S. 305, 315 , 102 S.Ct. 1082, 1089 , 71 L.Ed.2d 170 (1982) (under cases antedating the initial regulation on disclaimers in 1958, "state law controlled both the 'right' to renounce and the 'timeliness' of the renunciation").
cited
Cited "see"
Robert M. Brittingham v. Commissioner of Internal Revenue, Dallas Ceramic Co. v. Commissioner of Internal Revenue, Jeanne C. Brittingham v. Commissioner of Internal Revenue, Juan R. Brittingham, Cross-Appellant v. Commissioner of Internal Revenue, Cross-Appellee
See Advance Machinery Exch. v. Commissioner, 196 F.2d 1006 (2d Cir. 1952), affg. a Memorandum Opinion of this Court, cert. denied 344 U.S. 835 , 73 S.Ct. 45 , 97 L.Ed. 650 (1952); Jesse E.
cited
Cited "see"
Brittingham v. Commissioner
See Advance Machinery Exch. v. Commissioner, 196 F.2d 1006 (2d Cir. 1952), affg. a Memorandum Opinion of this Court, cert. denied 344 U.S. 835 , 73 S.Ct. 45 , 97 L.Ed. 650 (1952); Jesse E.
cited
Cited "see"
United States v. 58th Street Plaza Theatre, Inc.
See Advance Machinery Exchange, Inc. v. C.I.R., 196 F.2d 1006 (2nd Cir.), cert. denied, 344 U.S. 835 , 73 S.Ct. 45 , 97 L.Ed. 650 (1952).
cited
Cited "see"
South Texas Rice Warehouse Co. v. Commissioner of Internal Revenue
See Advance Machine Exch. v. Commissioner of Internal Revenue, 196 F.2d 1006 (2 Cir. 1952), cert. den., 344 U.S. 835 , 73 S.Ct. 45 , 97 L.Ed. 650 .
discussed
Cited "see, e.g."
B. Forman Company, Inc. v. Commissioner of Internal Revenue, McCurdy & Company, Inc. v. Commissioner of Internal Revenue, B. Forman Company, Inc. v. Commissioner of Internal Revenue, McCurdy & Company, Inc. v. Commissioner of Internal Revenue
See also, Advance Machinery Exchange v. Commissioner of Internal Revenue, 196 F.2d 1006 (2d Cir.), cert. denied, 344 U.S. 835 , 73 S.Ct. 45 , 97 L.Ed. 650 (1952). 22 Whether the Commissioner was correct in allocating to McCurdy and Forman interest on their respective loans of $1,000,000.00 each is essentially one of fact, and his decision must be affirmed if supported by substantial evidence.
cited
Cited "see, e.g."
B. Forman Co. v. Commissioner
See also, Advance Machinery Exchange v. Commissioner of Internal Revenue, 196 F.2d 1006 (2d Cir.), cert, denied, 344 U.S. 835 , 73 S.Ct. 45 , 97 L.Ed. 650 (1952).
cited
Cited "see, e.g."
Rundle v. Welch
Compare Hardenbergh v. Commissioner of Internal Revenue, 8 Cir., 1952, 198 F.2d 63 , certiorari denied 344 U.S. 836 , 73 S.Ct. 45 , 97 L.Ed. 650 .
Retrieving the full opinion text from the archive…
Advance Machinery Exchange, Inc.
v.
Commissioner of Internal Revenue
v.
Commissioner of Internal Revenue
No. 259.
Supreme Court of the United States.
Oct 13, 1952.
J. H. Landman for petitioner., Acting Solicitor General Stern, Acting Assistant Attorney General Slack, Lee A. Jackson and Joseph F. Goetten for respondent.
Published
[*835] C. A. 2d Cir. Certiorari denied.