green
Positive treatment
3.4 score
Treatment trajectory · 1955 → 2026 · click a year to view as-of
1955
1990
2026
Top citers, strongest first. 6 distinct citers.
How cited ↗
cited
Cited "see"
Emory W. Parsons and Erma M. Parsons v. Francis R. Smith, Former Collector of Internal Revenue for the First District of Pennsylvania. Howard H. Parsons and Martha Parsons v. Francis R. Smith, Former Collector of Internal Revenue for the First District of Pennsylvania. Lawrence H. Parsons and Grace E. Parsons v. Francis R. Smith, Former Collector of Internal Revenue for the First District of Pennsylvania
See Commissioner of Internal Revenue v. Gregory Run Coal Co., 4 Cir., 1954, 212 F.2d 52 , certiorari denied, 348 U.S. 828 , 75 S.Ct. 47 , 99 L.Ed. 653 (Vincent-Swaney contract); Virginia B.
cited
Cited "see"
Parsons v. Smith
See Commissioner of Internal Revenue v. Gregory Run Coal Co., 4 Cir., 1954, 212 F.2d 52 , certiorari denied, 348 U.S. 828 , 75 S.Ct. 47 , 99 L.Ed. 653 (Vincent-Swaney contract); Virginia B.
discussed
Cited "see"
Commissioner of Internal Revenue v. The Mammoth Coal Company
See Helvering v. Twin Bell Oil Syndicate, 1934, 293 U.S. 312, 321 , 55 S.Ct. 174 , 79 L.Ed. 383 . 18 The fact that, instead of retaining coal, the stripper received so much per ton for that coal which first had to be offered to and accepted by the taxpayer should make no difference, for in any event the stripper had to look to the coal which it mined for return of its investment and profit. 19 On quite similar facts, the Fourth Circuit, in Commissioner of Internal Revenue v. Gregory Run Coal Co., 4 Cir., 1954, 212 F.2d 52 , certiorari denied, 1954, 348 U.S. 828 , 75 S.Ct. 47 , reached the same…
discussed
Cited "see"
Birdie R. Hudson v. Stuart L. Crenshaw, Collector of Internal Revenue, United States of America for the Eastern District of Virginia
See Milliken v. Gill, 4 Cir., 211 F.2d 869 , certiorari denied 348 U.S. 827 , 75 S.Ct. 47 ; for a thorough discussion of the problem in this regard also see Jewel Shop of Abbeville, South Carolina v. Pitts, 4 Cir., 218 F.2d 692 .
discussed
Cited "see, e.g."
Transport Manufacturing & Equipment Company Of Delaware v. Edwin P. Trainor
See also Milliken v. Gill, 211 F.2d 869 (4th Cir. 1954), cert. denied, 348 U.S. 827 , 75 S.Ct. 47 , 99 L.Ed. 652 (1954), decided under 26 U.S.C. § 3653 , the predecessor of Section 7421. 8 18 The provisions of Section 7421(b) and its predecessors are not an absolute bar to the maintenance of a taxpayer's suit, and under "extraordinary and exceptional circumstances," an injunction may issue.
discussed
Cited "see, e.g."
Transport Manufacturing & Equipment Co. of Delaware v. Trainor
See also Milliken v. Gill, 211 F.2d 869 (4th Cir. 1954), cert. denied, 348 U.S. 827 , 75 S.Ct. 47 , 99 L.Ed. 652 (1954), decided under 26 U.S.C. § 3653 , the predecessor of Section 7421. 8 The provisions of Section 7421(b) and its predecessors are not an absolute bar to the maintenance of a taxpayer’s suit, and under “extraordinary and exceptional circumstances,” an injunction may issue.
Retrieving the full opinion text from the archive…
Milliken
v.
Gill, Director of Internal Revenue
v.
Gill, Director of Internal Revenue
No. 193.
Supreme Court of the United States.
Oct 14, 1954.
Kenneth D. Thomas for petitioners., Solicitor General Sobeloff, Assistant Attorney General Holland and .Ellis N. Slack for respondents.
Published
[*827] C. A. 4th Cir. Certiorari denied.