Finley v. Comm'r, 361 U.S. 834 (1959). · Go Syfert
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Finley v. Comm'r, 361 U.S. 834 (1959). Cases Citing This Book View Copy Cite
43 citation events (2 in the last 25 years) across 21 distinct courts.
Strongest positive: Winters v. Lavine (ca2, 1978-01-16)
Treatment trajectory · 1959 → 2026 · click a year to view as-of
1959 1992 2026
Top citers, strongest first. 9 distinct citers. How cited ↗
discussed Cited "see" Winters v. Lavine (2×)
2d Cir. · 1978 · signal: see · confidence high
Ryan v. Lynch, 262 N.Y. 1, 4 , 186 N.E. 28, 29 (1933); In re Levy, 255 N.Y. 223, 226 , 174 N.E. 461, 462 (1931); see Local 824, International Longshoremen's Association, (Ind.) v. Waterfront Commission, 6 N.Y.2d 861 , 188 N.Y.S.2d 562 , 160 N.E.2d 93 , cert. denied, 361 U.S. 835 , 80 S.Ct. 87 , 4 L.Ed.2d 76 (1959); id. at 862, 160 N.E.2d at 94, 188 N.Y.S.2d at 563 (dissenting opinion).
discussed Cited "see" Winters v. Lavine (2×)
2d Cir. · 1978 · signal: see · confidence high
Ryan v. Lynch, 262 N.Y. 1, 4 , 186 N.E. 28, 29 (1933); In re Levy, 255 N.Y. 223, 226 , 174 N.E. 461, 462 (1931); see Local 824, International Longshoremen's Association, (Ind.) v. Waterfront Commission, 6 N.Y.2d 861 , 188 N.Y.S.2d 562 , 160 N.E.2d 93 , cert. denied, 361 U.S. 835 , 80 S.Ct. 87 , 4 L.Ed.2d 76 (1959); id. at 862, 160 N.E.2d at 94, 188 N.Y.S.2d at 563 (dissenting opinion).
discussed Cited "see" American Potash & Chemical Corporation v. The United States
Ct. Cl. · 1968 · signal: see · confidence high
See Bausch & Lomb Optical Company, 30 T.C. 602 (1958), aff’d, 267 F.2d 75 (2d Cir. 1959), cert. denied, 361 U.S. 835 , 80 S.Ct. 88 , 4 L.Ed.2d 76 and Goldman, The C Reorganization, 19 Tax L.Rev. 31, 69-71 (1963). 10 .
cited Cited "see" Davis v. State
Tex. Crim. App. · 1959 · signal: see · confidence high
See 80 S.Ct. 87 .
cited Cited "see, e.g." Local 210, Laborers' International Union of North America v. Labor Relations Division Associated General Contractors of America
2d Cir. · 1988 · signal: see also · confidence low
See also id. at 659 n. 12, 102 S.Ct. at 2080 n. 12 (noting other evidence indicating prevalence of broad subcontracting clauses in pre-1959 construction industry).
cited Cited "see, e.g." Local 210, Laborers' International Union of North America v. Labor Relations Division Associated General Contractors
2d Cir. · 1988 · signal: see also · confidence low
See also id. at 659 n. 12, 102 S.Ct. at 2080 n. 12 (noting other evidence indicating prevalence of broad subcontracting clauses in pre-1959 construction industry).
cited Cited "see, e.g." State v. Buyers Service Co.
S.C. · 1987 · signal: see also · confidence low
See also Arkansas Bar Ass’n v. Block, 230 Ark. 430 , 323 S. W. (2d) 912 , *431 cert. denied, 361 U. S. 836 , 80 S. Ct. 87 , 4 L.
discussed Cited "see, e.g." No. 73-1756 (2×)
10th Cir. · 1975 · signal: see, e.g. · confidence low
See, e.g., CIR v. Finley, 265 F.2d 885 (10th Cir. 1959), cert. den'd, 361 U.S. 834 , 80 S.Ct. 87 , 4 L.Ed.2d 76 ; Hotel Kingkade v. CIR, 180 F.2d 310 (10th Cir. 1950). 154 The decision of the Tax Court is affirmed in all respects. * Honorable Talbot Smith, Eastern District of Michigan, Sitting by designation 1 26 U.S.C. 215 provides: 'In the case of a husband described in section 71, there shall be allowed as a deduction amounts includible under section 71 in the gross income of the wife, payment of which is made within the husband's taxable year.
discussed Cited "see, e.g." Hayutin v. Commissioner (2×)
10th Cir. · 1974 · signal: see, e.g. · confidence low
See, e. g., CIR v. Finley, 265 F.2d 885 (10th Cir. 1959), cert. den’d, 361 U.S. 834 , 80 S.Ct. 87 , 4 L.Ed.2d 76 ; Hotel Kingkade v. CIR, 180 F.2d 310 (10th Cir. 1950).
Retrieving the full opinion text from the archive…
Finley
v.
Commissioner of Internal Revenue
No. 276.
Supreme Court of the United States.
Oct 12, 1959.
361 U.S. 834
C. E. Ram Morrison for petitioner. Solicitor General Rankin, As- ' sistant Attorney General Rice and Robert N. Anderson for respondent.
Published

C. A. 10th Cir. Certiorari denied.