green
Positive treatment
6.0 score
Treatment trajectory · 1962 → 2026 · click a year to view as-of
1962
1994
2026
Top citers, strongest first. 8 distinct citers.
How cited ↗
cited
Cited "see"
The Association of the Bar of the City of New York v. Commissioner of Internal Revenue
See Dulles v. Johnson, 273 F.2d 362, 367 (2d Cir.1959), cert. denied, 364 U.S. 834 , 81 S.Ct. 54 , 5 L.Ed.2d 60 (1960).
examined
Cited "see"
United States v. Carl Jonathan Nill
(4×)
Seaver v. Stratton, 133 Fla. 183 , 183 So. 335, 337 (1937); Wishart v. Gates Rubber Co. Sales Div., Inc., 163 So.2d 503, 506 (Fla.Dist.Ct.App.), cert. denied, 169 So.2d 386 (Fla.1964); accord, Commercial Credit Corp. v. Sorgel, 5 Cir. 1960, 274 F.2d 449, 458 , cert. denied, 364 U.S. 834 , 81 S.Ct. 48 , 5 L.Ed.2d 59 ; Holcombe v. Solinger & Sons Co., 5 Cir. 1956, 238 F.2d 495, 500 .
discussed
Cited "see"
Estate of David Smith, Deceased v. Commissioner of Internal Revenue
(2×)
E.g., Ballance v. United States, 347 F.2d 419, 423 (7th Cir. 1965); Commercial National Bank v. United States, 196 F.2d 182, 185 (4th Cir. 1952); Estate of Louis Sternberger, 18 T.C. 836 , 843 (1952), aff'd, 207 F.2d 600 (2d Cir. 1953), rev'd on other grounds, 348 U.S. 187 , 75 S.Ct. 229 , 99 L.Ed. 246 (1955); see Dulles v. Johnson, 273 F.2d 362 , 369--370 (2d Cir. 1959), cert. denied, 364 U.S. 834 , 81 S.Ct. 54 , 5 L.Ed.2d 60 (1960). 16 The majority opinion not only ignores Park but the Code as well, focusing instead upon Treasury Regulation § 20.2053--3(d)(2), which provides deductions from…
discussed
Cited "see"
Capital National Bank of Tampa, Cross-Appellant v. J.A. Hutchinson, Jr., Cross-Appellee
(2×)
(Fla.Dist.Ct.App.), cert. denied, 169 So. 2d 386 (Fla.1964); accord, Commercial Credit Corp. v. Sorgel, 5 Cir. 1960, 274 F.2d 449, 458 , cert. denied, 364 U.S. 834 , 81 S.Ct. 48 , 5 L.Ed.2d 59 ; Holcombe v. Solinger & Sons Co., 5 Cir. 1956, 238 F.2d 495, 500 .
discussed
Cited "see"
Magnesium Casting Co. v. Albert J. Hoban, Regional Director of the First Region of the National Labor Relations Board
(2×)
See Commercial Credit Corp. v. Sorgel, 5 Cir., 1960, 274 F.2d 449, 453 , cert. denied 364 U.S. 834 , 81 S.Ct. 48 , 5 L.Ed.2d 59 ; O’Toole v. Scafati, 1 Cir., 1967, 386 F.2d 168, 170 , cert. denied 390 U.S. 985 , 88 S.Ct. 1109 , 19 L.Ed.2d 1285 .
discussed
Cited "see"
Lloyd A. Fry Roofing Co. v. Industrial National Bank of Miami
(2×)
See Commercial Credit Corp. v. Sorgel, 274 F.2d 449 , (5th Cir.), cert. denied, 364 U.S. 834 , 5 L.Ed.2d 59 , 81 S.Ct. 48 (1960).
cited
Cited "see, e.g."
Angevine v. Commissioner of Corporations & Taxation
See also Dulles v. Johnson, 273 F. 2d 362, 365-369 (2d Cir.) cert. den. 364 U. S. 834 ; St.
discussed
Cited "see, e.g."
American Concrete Institute v. State Tax Commission
Compare Dulles v. Johnson (CA 2, 1959), 273 F2d 362 (80 ALR2d 1338), certiorari denied (1960), 364 US 834 ( 81 S Ct 54 , 5 L Ed 2d 60 ), and American Society for Testing and Materials v. Board of Revision of Taxes (1967), 423 Pa 530 ( 225 A2d 557 ), where the record showed that the organizations which there succeeded in obtaining exemption made a continuing contribution, including during the tax years before the court, in fields of endeavor where, but for that contribution, government would have had to step in and do the job that was being done by the organization in question.
Retrieving the full opinion text from the archive…
Sorgel
v.
Commercial Credit Corp.
v.
Commercial Credit Corp.
No. 134.
Supreme Court of the United States.
Oct 10, 1960.
Leon P. Howell for petitioners. Berthold Muecke, Jr., J. Francis Ireton and Charles W. Trueheart for respondent.
Are, Black, Granted, Issues, Remanded, Should, Trial, Vacated.
Published
C. A. 5th Cir. Certiorari denied.