Dixie, Inc. v. Comm'r, 364 U.S. 827 (1960). · Go Syfert
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Dixie, Inc. v. Comm'r, 364 U.S. 827 (1960). Cases Citing This Book View Copy Cite
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cited 3× by 1 distinct case, last quoted 1973 · …definiteness of plan coupled with action taken toward its consummation are essentials ⚠ not in text
170 citation events (2 in the last 25 years) across 34 distinct courts.
Strongest positive: Herzog Miniature Lamp Works, Inc. v. Commissioner of Internal Revenue (ca2, 1973-06-29)
Treatment trajectory · 1960 → 2026 · click a year to view as-of
1960 1993 2026
Top citers, strongest first. 15 distinct citers. How cited ↗
examined Cited as authority (quoted) Herzog Miniature Lamp Works, Inc. v. Commissioner of Internal Revenue (3×)
2d Cir. · 1973 · quote attribution · 3 verbatim quotes · confidence low
definiteness of plan coupled with action taken toward its consummation are essentials
cited Cited "see" Proctor v. Commissioner
Tax Ct. · 1981 · signal: see · confidence high
See Dixie, Inc. v. Commissioner , 31 T.C. 415 , 428-429 (1958) , affd. 277 F.2d 526 (2d Cir. 1960) , cert. denied 364 U.S. 827 (1960) .
discussed Cited "see" Hernandez v. State
Tex. Crim. App. · 1977 · signal: accord · confidence high
McLeod v. State, 450 S.W.2d 321 (Tex.Cr.App.1970); Donley v. State, 435 S.W.2d 518 (Tex.Cr.App.1969); Johnson v. State, 397 S.W.2d 441 (Tex.Cr.App.1965); accord, Espinoza v. United States, 278 F.2d 802 (5th Circuit), cert. denied, 364 U.S. 827 , 81 S.Ct. 65 , 5 L.Ed.2d 55 (1960).
discussed Cited "see" Commonwealth v. Monumental Properties, Inc. (2×) also: Cited "see, e.g."
Pa. · 1974 · signal: see · confidence high
See note 2 supra. [48] See, e.g., Ward Laboratories, Inc. v. FTC, 276 F.2d 952, 955 (2d Cir.) (collecting cases), cert. denied, 364 U.S. 827 , 81 S.Ct. 65 , 5 L.Ed.2d 55 (1960); Keele Hair & Scalp Specialists, Inc. v. FTC, 275 F.2d 18, 23 (5th Cir. 1960); S.S.S.
discussed Cited "see" Crane Company v. Aeroquip Corporation (2×)
7th Cir. · 1974 · signal: see · confidence high
See Zysset v. Popeil Bros., Inc., 276 F.2d 354, 357-358 (7th Cir. 1960), certiorari denied, 364 U.S. 826 , 81 S.Ct. 62 , 5 L.Ed.2d 54 .
examined Cited "see" Atlantic Commerce & Shipping Co., Inc. v. Commissioner of Internal Revenue (3×)
2d Cir. · 1974 · signal: see · confidence high
See Dixie, Inc. v. Commissioner, 277 F.2d 526 (2d Cir.), cert. denied, 364 U.S. 827 , 81 S.Ct. 62 , 5 L.Ed.2d 54 (1960); I.
discussed Cited "see" C. J. Paul Delome v. Union Barge Line Company, Defendants-Third-Party Plaintiffs-Appellants-Cross v. Platzer Shipyard, Inc., Third-Aprtydefendant-Appellee- Cross
3rd Cir. · 1971 · signal: see · confidence high
E.g., Tetreault, 'Seamen, Seaworthiness, and the Rights of Harbor Workers,' 39 Cornell L.Q. 381 (1954); Note, 'Risk Distribution and Seaworthiness,' 75 Yale L.J. 1174 (1966); Comment, 'Seamen and the Warranty of Seaworthiness in Maritime Injuries-- Sieracki Today,' 34 Tulane L.Rev. 572 (1960); Comment, 'A New Look at the Unseaworthiness Doctrine: The Roper Case,' 29 U.Chi.L.Rev. 519 (1962) 6 Seas Shipping Co. v. Sieracki, 1946, 328 U.S. 85 , 66 S.Ct. 872 , 90 L.Ed. 1099 7 The Osceola, 1903, 189 U.S. 158, 175 , 23 S.Ct. 483 , 47 L.Ed. 760 ; see United New York & New Jersey Sandy Hook Pilots Ass…
cited Cited "see" Ernest Werner Loos v. Immigration and Naturalization Service
7th Cir. · 1969 · signal: see · confidence high
See Ntovas v. Ahrens, 276 F.2d 483 (7th Cir.), cert. denied 364 U.S. 826 , 81 S.Ct. 64 , 5 L.Ed.2d 54 (1960); Gordon and Rosenfield, Immigration Law and Procedure § 4.7c(l) and cases cited therein.
discussed Cited "see" Magic Mart, Inc. v. Commissioner (2×)
Tax Ct. · 1969 · signal: see · confidence high
See Dixie, Inc. v. Commissioner, 277 F. 2d 526 (C.A. 2, 1960), affirming 31 T.C. 415 , certiorari denied 364 U.S. 827 ; Barrow Manufacturing Co. v. Commissioner, 294 F. 2d 79, 81 (C.A. 5, 1961), affirming a Memorandum Opinion of this Court, certiorari denied 369 U.S. 817 (1962) ; Sterling Distributors, Inc. v. United States, 313 F. 2d 803, 808 (C.A. 5, 1963); and Bremerton Sun Publishing Co., 44 T.C. 566, 586-587 .
cited Cited "see, e.g." Demetrus Tremaine Horton v. State
Tex. App. · 2015 · signal: see also · confidence low
App. 1965); see also Espinoza v. United States, 278 F.2d 802 (5th Cir. 1960), cert. denied, 364 U.S. 827 (1960)).
discussed Cited "see, e.g." State v. Hodson (2×)
Utah · 1995 · signal: see, e.g. · confidence low
See, e.g., Espinoza v. United States, 278 F.2d 802, 803-04 (5th Cir.) (necessary force used where officers obtained evidence from defendant’s mouth “by grabbing the defendant about the throat, choking him[,] and attempting to pry open his mouth by placing pressure against his jaw and nose”), cert. denied, 364 U.S. 827 , 81 S.Ct. 65 , 5 L.Ed.2d 55 (1960); State v. Harris, 244 Neb. 289 , 505 N.W.2d 724, 728, 732 (1993) (reasonable force where “lateral vascular neck restraint” combined with “Heimlich-type maneuver” used on defendant); Hernandez v. State, 548 S.W.2d 904, 905 (Tex.Cri…
discussed Cited "see, e.g." Fed. Sec. L. Rep. P 94,437 Hetty Fey v. Walston & Co., Inc., and Robert A. Spira
7th Cir. · 1974 · signal: see also · confidence low
See also Cleary v. Indiana Beach, Inc., 275 F.2d 543 (7th Cir.), cert. denied, 364 U.S. 825 , 81 S.Ct. 62 , 5 L.Ed.2d 53 (1960), supra. Yet there are limitations which afford a trial court reasonable latitude for expedition of the trial.
discussed Cited "see, e.g." Braunstein v. Commissioner
2d Cir. · 1962 · signal: compare · confidence low
Compare Spangler v. Commissioner, 278 F.2d 665, 670-671 (4 Cir. 1960), cert. denied, 364 U.S. 825 , 81 S.Ct. 63 , 5 L.Ed.2d 54 (1960); Bryan v. Commissioner, 281 F.2d 238, 241 (4 Cir., 1960), cert. denied, 364 U.S. 931 , 81 S.Ct. 378 , 5 L.Ed.2d 364 (1961) (upholding the regulation), with McLean, supra note 8, at 79-80; DeWind & Anthoine, supra note 8, at 516; Anthoine, Recent Developments in Collapsible Corporations, New York University 14th Annual Institute on Federal Taxation 761, 782 (1956) (rejecting the regulation).
discussed Cited "see, e.g." Benjamin Braunstein v. Commissioner Of Internal Revenue
2d Cir. · 1962 · signal: compare · confidence low
Compare Spangler v. Commissioner, 278 F.2d 665, 670-671 (4 Cir. 1960), cert. denied, 364 U.S. 825 , 81 S.Ct. 63 , 5 L.Ed.2d 54 (1960); Bryan v. Commissioner, 281 F.2d 238, 241 (4 Cir., 1960), cert. denied, 364 U.S. 931 , 81 S.Ct. 378 , 5 L.Ed.2d 364 (1961) (upholding the regulation), with McLean, supra note 8, at 79-80; DeWind & Anthoine, supra note 8, at 516; Anthoine, Recent Developments in Collapsible Corporations, New York University 14th Annual Institute on Federal Taxation 761, 782 (1956) (rejecting the regulation). 33 Springfield and Hill reported net losses on their income tax returns …
discussed Cited "see, e.g." Paul Taglavore v. United States (2×)
9th Cir. · 1961 · signal: compare · confidence low
Compare Rochin v. People of State of California, 1952, 342 U.S. 165 , 72 S.Ct. 205 , 96 L.Ed. 183 , with Espinoza v. United States, 5 Cir., 1960, 278 F.2d 802 , certiorari denied 1961, 364 U.S. 827 , 81 S.Ct. 625 , 5 L.Ed.2d 55 .
Retrieving the full opinion text from the archive…
Dixie, Inc.
v.
Commissioner of Internal Revenue
No. 234.
Supreme Court of the United States.
Oct 10, 1960.
364 U.S. 827
Joseph H. Choate, Jr. for petitioner. Solicitor General Rankin, Assistant Attorney General Rice, I. Henry Kutz and Morton K. Rothschild for respondent.
Cited by 2 opinions  |  Published
1 passages pin-cited by 1 case
Pinpoint authority: bottom 88%
Citer courts: Second Circuit (3)

C. A. 2d Cir. Certiorari denied.