James Petroleum Corp. v. Comm'r, 353 U.S. 910 (1957). · Go Syfert
James Petroleum Corp. v. Comm'r, 353 U.S. 910 (1957). Cases Citing This Book View Copy Cite
57 citation events (1 in the last 25 years) across 20 distinct courts.
Strongest positive: In Re Stoecker (ilnb, 1996-10-17) · Strongest negative: W. E. Cross, Trading as Virginia Tours and Gray Line of Richmond v. United States (ca4, 1962-12-13)
Treatment trajectory · 1957 → 2026 · click a year to view as-of
1957 1991 2026
Top citers, strongest first. 6 distinct citers. How cited ↗
cited Cited "but see" W. E. Cross, Trading as Virginia Tours and Gray Line of Richmond v. United States
4th Cir. · 1962 · signal: but cf. · confidence high
But cf. Gray Line Co. v. Granquist, 237 F.2d 390, 395 (9 Cir. 1956), cert. denied, 353 U.S. 911 , 77 S.Ct. 667 , 1 L.Ed.2d 664 (1957).
discussed Cited "see" In Re Stoecker
Bankr. N.D. Ill. · 1996 · signal: see · confidence high
See Gray Line Co. v. Granquist, 237 F.2d 390, 395 (9th Cir.1956) (refusing to find officer acted -willfully where he relied on advice of competent counsel and tax collector that no tax was due), cert. denied, 353 U.S. 911 , 77 S.Ct. 667 , 1 L.Ed.2d 664 (1957); Corrosion Systems, 185 Ill.App.3d at 583-84 , 133 Ill.Dec. at 650 , 541 N.E.2d at 861 (holding that officer’s reliance on accountant negated a finding that he acted consciously, voluntarily, intentionally, knowingly, or recklessly in his failure to pay tax).
discussed Cited "see, e.g." Allen v. State Ex Rel. Board of Trustees of the Oklahoma Uniform Retirement System for Justices & Judges
Okla. · 1988 · signal: see also · confidence low
See also School Board of City of Charlottesville, Va. v. Allen, 240 F.2d 59, 63-64 [4th Cir.1956], cert. denied, School Bd. of Arlington County v. Thompson, 353 U.S. 911 , 77 S.Ct. 667 , 1 L.Ed.2d 664 [1957]; Cohen v. Public Housing Administration, 257 F.2d 73 , 77 [5th Cir.1958] and Standard Lumber Co. v. Florida Industrial Co., 106 Fla. 884 , 141 So. 729, 732 [1932]. 33 .
cited Cited "see, e.g." Pugach v. Dollinger
2d Cir. · 1960 · signal: see also · confidence low
See also Judge Parker’s complete statement in School Bd. of City of Charlottesville, Va. v. Allen, 4 Cir., 240 F.2d 59 , certiorari denied 353 U.S. 910 , 77 S.Ct. 667 , 1 L.Ed.2d 664 .
Retrieving the full opinion text from the archive…
James Petroleum Corp.
v.
Commissioner of Internal Revenue
No. 765.
Supreme Court of the United States.
Mar 25, 1957.
353 U.S. 910
Watson Washburn for petitioner. Solicitor General Rankin, Assistant Attorney General Rice, Hilbert P. Zarky and Melva M. Graney for respondent.
Published

C. A. 2d Cir. Certiorari denied.