Texas Co. v. United States, 348 U.S. 829 (1954). · Go Syfert
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Texas Co. v. United States, 348 U.S. 829 (1954). Cases Citing This Book View Copy Cite
122 citation events across 17 distinct courts.
Strongest positive: Bisbee-Baldwin Corporation v. Laurie E. Tomlinson, District Director of Internal Revenue for the District of Florida (ca5, 1963-06-25) · Strongest negative: Texaco, Inc., as Owner, Praying for Exoneration From And/or Limitation of Liability, Etc. v. Paul Williams and Harrison Ellender, Claimants-Appellants (ca5, 1995-04-25)
Treatment trajectory · 1955 → 2026 · click a year to view as-of
1955 1990 2026
Top citers, strongest first. 5 distinct citers.
discussed Cited "but see" Texaco, Inc., as Owner, Praying for Exoneration From And/or Limitation of Liability, Etc. v. Paul Williams and Harrison Ellender, Claimants-Appellants
5th Cir. · 1995 · signal: but see · confidence high
But see Pershing Auto Rentals, Inc. v. Gaffney, 279 F.2d 546, 550-51 (5th Cir.1960) (citing Petition of Texas Co., 213 F.2d 479, 482 (2d Cir.) (stating that the "purpose of limitation-proceedings is not to prevent a multiplicity of suits but, in an equitable fashion, to provide a marshalling of assets — the distribution pro rata of an inadequate fund among claimants, none of whom can be paid in full"), cert. denied, 348 U.S. 829 , 75 S.Ct. 52 , 99 L.Ed. 653 (1954)); Petition of Moran Transp.
discussed Cited "see" Bisbee-Baldwin Corporation v. Laurie E. Tomlinson, District Director of Internal Revenue for the District of Florida (2×)
5th Cir. · 1963 · signal: see · confidence high
See Commissioner v. Ray, 5 Cir.1954, 210 F.2d 390 , cert. den'd 348 U.S. 829 , 75 S.Ct. 53 , 99 L.Ed. 654 ; Commissioner v. Goff, 3 Cir.1954, 212 F.2d 875 , cert. den'd 348 U.S. 829 , 75 S.Ct. 52 , 99 L.Ed. 654 ; Commissioner v. Golonsky, 3 Cir. 1952, 200 F.2d 72 , cert. den'd 345 U.S. 939 , 73 S.Ct. 830 , 97 L.Ed. 1366 ; Commissioner v. McCue Bros. & Drummond, Inc., 2 Cir.1954, 210 F.2d 752 ; and Ayrton Metal Co. v. Commissioner, 2 Cir. 1962, 299 F.2d 741 . 35 We hold therefore that property rights passed by sale or exchange from the taxpayer to the successor agents.
discussed Cited "see" Cosmopolitan Corp. v. Commissioner
Tax Ct. · 1959 · signal: see · confidence high
See Commissioner v. McCue Bros. & Drummond, Inc., (C.A. 2) 210 Fed. (2d) 752 , affirming 19 T.C. 667 , certiorari denied 348 U.S. 829 . *149 It was in fact this uncertainty which led, at least in part, to the decision to obtain voluntary removals in exchange for the consideration offered by petitioners.
cited Cited "see" Appalachian Electric Power Company v. United States
Ct. Cl. · 1958 · signal: see · confidence high
See Goff U.C.I.R., 20 T.C. 561 , affirmed 3 Cir., 1954, 212 F.2d 875 , certiorari denied 348 U.S. 829 , 75 S.Ct. 52 , 99 L.Ed. 654 .
discussed Cited "see, e.g." Christine L. Pounds as Independent of the Estate of Horace E. Pounds and Christine L. Pounds v. United States
5th Cir. · 1967 · signal: see, e.g. · confidence low
See, e. g., Commissioner of Internal Revenue v. Ray, 5 Cir. 1954, 210 F.2d 390 , cert. denied, 1954, 348 U.S. 829 , 75 S.Ct. 53 , 99 L.Ed. 654 ; United States v. Dresser Indus., Inc., 5 Cir. 1963, 324 F.2d 56 .
Texas Company
v.
United States
No. 200.
Supreme Court of the United States.
Oct 14, 1954.
348 U.S. 829
John C. Crawley for petitioner., Solicitor General Sobeloff, Assistant Attorney General Burger and Samuel D. Slade for the United States.
Cited by 8 opinions  |  Published

C. A. 2d Cir. Certiorari denied.