Gilbert v. Comm'r, 359 U.S. 1002 (1959). · Go Syfert
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Gilbert v. Comm'r, 359 U.S. 1002 (1959). Cases Citing This Book View Copy Cite
“the classic debt is an unqualified obligation to pay a sum certain at a reasonably close fixed maturity date along with a fixed percentage in interest payable regardless of the debtor's income or lack thereof.”
105 citation events (3 in the last 25 years) across 29 distinct courts.
Strongest positive: Boca Investerings Partnership v. United States (dcd, 2001-10-05)
Treatment trajectory · 1959 → 2026 · click a year to view as-of
1959 1992 2026
Top citers, strongest first. 14 distinct citers. How cited ↗
examined Cited as authority (quoted) Boca Investerings Partnership v. United States
D.D.C. · 2001 · quote attribution · 1 verbatim quote · confidence low
the classic debt is an unqualified obligation to pay a sum certain at a reasonably close fixed maturity date along with a fixed percentage in interest payable regardless of the debtor's income or lack thereof.
discussed Cited as authority (quoted) Robert Demartino, Appellant-Cross-Appellee v. Commissioner of Internal Revenue, Appellee-Cross-Appellant
2d Cir. · 1988 · quote attribution · 1 verbatim quote · confidence low
only a bona fide loss is allowable. substance and not mere form shall govern in determining a deductible loss.
discussed Cited "see" In Re PSINet Inc.
Bankr. S.D.N.Y. · 2001 · signal: see · confidence high
See Gilbert v. Commissioner, 262 F.2d 512, 514 (2d Cir.), cert denied, 359 U.S. 1002 , 79 S.Ct. 1139 , 3 L.Ed.2d 1030 (1959) (court analyzes the "substantial economic reality”; determination must be made "in the light of all the facts of the particular case”). 25 .
cited Cited "see" Silver Chrysler Plymouth, Inc. v. Chrysler Motors Corp.
E.D.N.Y · 1973 · signal: see · confidence high
See Fleischer v. A.A.P., Inc., 163 F.Supp. 548, 552 (S.D.N.Y.1958), appeal dismissed, 264 F.2d 515 (2d Cir.), cert. denied, 359 U.S. 1002 , 79 S.Ct. 1139 , 3 L.Ed.2d 1030 (1959).
discussed Cited "see" Emle Industries, Inc. v. Patentex, Inc.
2d Cir. · 1973 · signal: see · confidence high
See Fleischer v. Phillips, 264 F.2d 515 (2d Cir.), cert. denied, 359 U.S. 1002 , 79 S.Ct. 1139 , 3 L.Ed.2d 1030 (1959); Marco v. Dulles, 268 F.2d 192 (2d Cir. 1969); 9 Moore, Federal Practice p 110.13 6 At the time of Judge Weinfield's decision, preservation of a client's confidences was governed by Canons 6 and 37 of the Canons of Professional Ethics, whereas the motion to disqualify in the instant case was made under Canon 4 of the Code of Professional Responsibility, which superseded the Canons on January 1, 1970.
cited Cited "see" United States v. Paul N. Hankish
4th Cir. · 1972 · signal: see · confidence high
See Fleischer v. Phillips, 264 F.2d 515 (2 Cir. 1959), cert. denied, 359 U.S. 1002 , 79 S.Ct. 1139 , 3 L.Ed.2d 1030 (1959).
cited Cited "see" J. S. Biritz Construction Co. v. Commissioner of Internal Revenue, Joseph S. Biritz and Dorothy Biritz v. Commissioner of Internal Revenue
8th Cir. · 1967 · signal: see · confidence high
See concurring opinion of Waterman, J., in Gilbert v. Commissioner of Internal Revenue, 248 F.2d 399, 408 (2 Cir. 1957), cert. denied 359 U.S. 1002 , 79 S.Ct. 1139 , 3 L.Ed.2d 1030 (1950).
discussed Cited "see" P. M. Finance Corporation v. Commissioner of Internal Revenue
3rd Cir. · 1962 · signal: see · confidence high
See Gilbert v. Commissioner, 248 F.2d 399, 407, 409-410 (2 Cir. 1957), on remand, 17 TCM 29, aff’d 262 F.2d 512 (2 Cir. 1958), cert. denied, 359 U.S. 1002 , 79 S.Ct. 1139 , 3 L.Ed.2d 1030 (1959); Prudence Securities Corp. v. Commissioner, 135 F.2d 340, 341 (2 Cir. 1943); Gooding Amusement Co., 23 T.C. 408, 418-419 (1954), aff’d, 236 F.2d 159 (6 Cir. 1956), cert. denied, 352 U.S. 1031 , 77 S.Ct. 595 , 1 L.Ed.2d 599 (1957); Edward T.
cited Cited "see, e.g." Becker v. Internal Revenue Service
S.D.N.Y. · 2002 · signal: see, e.g. · confidence low
See, e.g., Bucurescu v. 190A Realty Corp., 282 B.R. 124, 129 (S.D.N.Y.2002). 2 . 262 F.2d 512, 514 (2d Cir.), cert. denied, 359 U.S. 1002 , 79 S.Ct. 1139 , 3 L.Ed.2d 1030 (1959). 3 .
discussed Cited "see, e.g." Joseph A. Yablonski v. United Mine Workers of America
D.C. Cir. · 1972 · signal: compare · confidence low
Compare Uniweld Prods., Inc. v. Union Carbide Corp., 385 F.2d 992, 994 (5th Cir. 1967), cert, denied, 390 U.S. 921 , 88 S.Ct. 853 , 19 L.Ed.2d 980 (1968), with Marco v. Dulles, 268 F.2d 192 (2d Cir. 1959), and Fleischer v. Phillips, 264 F.2d 515, 517 (2d Cir.), cert, denied, 359 U.S. 1002 , 79 S.Ct. 1139 , 3 L.Ed.2d 1030 (1959).
cited Cited "see, e.g." Affiliated Research, Inc. v. The United States
Ct. Cl. · 1965 · signal: see, e.g. · confidence low
See, e. g., Gilbert v. Commissioner, 262 F.2d 512, 513 (2d Cir.), cert. denied, 359 U.S. 1002 , 79 S.Ct. 1139 , 3 L.Ed.2d 1030 (1959).
cited Cited "see, e.g." Fellinger v. United States
N.D. Ohio · 1964 · signal: see also · confidence low
See also Gilbert v. Commissioner, 248 F.2d 399 (2nd Cir. 1957), affirmed 262 F.2d 512 (2nd Cir. 1959), cert. denied 359 U.S. 1002 , 79 S.Ct. 1139 , 3 L.Ed.2d 1030 .
cited Cited "see, e.g." Morris Moughon and Wife, Virginia Moughon v. Commissioner of Internal Revenue, Martin A. Hayes & Co., Inc. v. Commissioner of Internal Revenue, Hubert C. Cunningham v. Commissioner of Internal Revenue
6th Cir. · 1964 · signal: see also · confidence low
See also Gilbert v. Commissioner, 248 F.2d 399 (2nd Cir. 1957), affirmed 262 F.2d 512 (2nd Cir. 1959), cert. denied 359 U.S. 1002 , 79 S.Ct. 1139 , 3 L.Ed.2d 1030 .
cited Cited "see, e.g." Moughon v. Commissioner of Internal Revenue
6th Cir. · 1964 · signal: see also · confidence low
See also Gilbert v. Commissioner, 248 F.2d 399 (2nd Cir. 1957), affirmed 262 F.2d 512 (2nd Cir. 1959), cert. denied 359 U.S. 1002 , 79 S.Ct. 1139 , 3 L.Ed.2d 1030 .
Retrieving the full opinion text from the archive…
Gilbert
v.
Commissioner of Internal Revenue
No. 827.
Supreme Court of the United States.
May 25, 1959.
359 U.S. 1002
Frederick R. Tansill for petitioners., Solicitor. General Rankin, Assistant Attorney. General Rice and Harry Baum for respondent.
Published
2 passages pin-cited by 2 cases
Pinpoint authority: bottom 73%
Citer courts: Second Circuit (1) · District of Columbia (1)

C. A. 2d Cir. Certiorari denied.