green
Positive treatment
Quoted verbatim 2×
5.5 score
G Cite
cited 2× by 2 distinct cases, last quoted 1975 ·
…if the commission is now to abandon the treatment historically accorded pipeline-produced gas in rate making on the ground that the ultimate public interest will be better served thereby, the commission should justify it on the record.
⚠ not in text
Treatment trajectory · 1957 → 2026 · click a year to view as-of
1957
1991
2026
Top citers, strongest first. 7 distinct citers.
How cited ↗
examined
Cited as authority (quoted)
Consumers Union of United States, Inc. v. Federal Power Commission, Tenneco Oil Company, Intervenors. Public Service Commission of the State of New York v. Federal Power Commission, Exxon Corporation, Intervenors. American Public Gas Association v. Federal Power Commission, Public Service Commission of the State of New York, Intervenors
if the commission is now to abandon the treatment historically accorded pipeline-produced gas in rate making on the ground that the ultimate public interest will be better served thereby, the commission should justify it on the record.
examined
Cited as authority (quoted)
Consumers Union of United States, Inc. v. Federal Power Commission
if the commission is now to abandon the treatment historically accorded pipeline-produced gas in rate making on the ground that the ultimate public interest will be better served thereby, the commission should justify it on the record.
discussed
Cited "see"
Memphis Light, Gas & Water Division v. Federal Power Commission
See United Fuel Gas Co., 31 FPC 1342, 1353 (1964); see generally Panhandle Eastern Pipe Line Co., 13 FPC 53 (1954), reversed on other grounds sub nom., City of Detroit, Michigan v. FPC, 97 U.S.App.D.C. 260 , 230 F.2d 810 (1955), cert. denied, 352 U.S. 829 , 77 S.Ct. 34 , 1 L.Ed.2d 48 (1956). 18 Since exhaustion of natural resources has always been an articulated factor in depreciation calculation, and has been utilized in the past in specific factual situations where the Commission thought it appropriate, we do not accept petitioner’s characterization of the Commission Order here as revoluti…
discussed
Cited "see"
Memphis Light, Gas And Water Division v. Federal Power Commission
See United Fuel Gas Co., 31 FPC 1342, 1353 (1964); see generally Panhandle Eastern Pipe Line Co., 13 FPC 53 (1954), reversed on other grounds sub nom., City of Detroit, Michigan v. FPC, 97 U.S.App.D.C. 260 , 230 F.2d 810 (1955), cert. denied, 352 U.S. 829 , 77 S.Ct. 34 , 1 L.Ed.2d 48 (1956). 18 12 Since exhaustion of natural resources has always been an articulated factor in depreciation calculation, and has been utilized in the past in specific factual situations where the Commission thought it appropriate, we do not accept petitioner's characterization of the Commission Order here as revolut…
discussed
Cited "see"
J. E. Davant and Kathryn Davant v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. J. E. Davant and Kathryn Davant
(2×)
Therefore, the appreciation of the value of Water’s stock certificates caused by the transfer of Warehouse’s operating assets to Water was the equivalent of issuing $700,000 worth of new or additional stock to Water’s stockholders. 26 “Here, *887 the issuance of new stock would have been a meaningless gesture * * Commissioner of Internal Revenue v. Morgan, supra; accord, Liddon v. Commissioner of Internal Revenue 230 F.2d 304 (6 Cir. 1956), cert. den., 352 U.S. 824 , 77 S.Ct. 34 (1956).
discussed
Cited "see, e.g."
J. E. Smothers and Doris Smothers v. United States
See, e. g., Liddon v. Commissioner, 6 Cir. 1956, 230 F.2d 304 , cert. denied, 1956, 352 U.S. 824 , 77 S.Ct. 34 , 1 L.Ed.2d 48 ; Becher v. Commissioner, 2 Cir. 1955, 221 F.2d 252 ; Lewis v. Commissioner, 1 Cir. 1949, 176 F.2d 646 ; Bard-Parker Co. v. Commissioner, 2 Cir. 1954, 218 F.2d 52 , cert. denied, 1955, 349 U.S. 906 , 75 S.Ct. 582 , 99 L.Ed. 1242 ; Survaunt v. Commissioner, 8 Cir. 1947, 162 F.2d 753 ; Pebble Springs Distilling Co. v. Commissioner, 7 Cir. 1956, 231 F.2d 288 , cert. denied, 1956, 352 U.S. 836 , 77 S.Ct. 56 , 1 L.Ed.2d 55 .
discussed
Cited "see, e.g."
Citizens TV Protest Committee v. Federal Communications Commission
Compare City of Detroit, Michigan v. Federal Power Comm., 97 U.S.App.D.C. 260 , 230 F.2d 810 (1955), cert. denied, Panhandle Eastern Pipe Line Co. v. City of Detroit, Mich., 352 U.S. 829 , 77 S.Ct. 34 , 1 L.Ed.2d 48 (1956); see note 35 supra.
Retrieving the full opinion text from the archive…
Liddon et ux.
v.
Commissioner of Internal Revenue
v.
Commissioner of Internal Revenue
No. 93.
Supreme Court of the United States.
Oct 8, 1956.
John J. Hooker and K. Harlan Dodson, Jr. for petitioners. Simon E. Sobeloff, then Solicitor General, Assistant Attorney General Rice and Harry Baum for respondent.
Cited by 85 opinions | Published
Citer courts: D.C. Circuit (2)
C. A. 6th Cir. Certiorari denied.