Sherlock v. Comm'r, 369 U.S. 802 (1962). · Go Syfert
Sherlock v. Comm'r, 369 U.S. 802 (1962). Cases Citing This Book View Copy Cite
30 citation events (1 in the last 25 years) across 12 distinct courts.
Strongest positive: United States v. James Bernard Singleton (ca2, 1972-05-12)
Treatment trajectory · 1962 → 2026 · click a year to view as-of
1962 1994 2026
Top citers, strongest first. 3 distinct citers. How cited ↗
discussed Cited "see" United States v. James Bernard Singleton (2×)
2d Cir. · 1972 · signal: see · confidence high
See United States v. Kabot, 295 F.2d 848, 852 (2 Cir. 1961), cert. denied, 369 U.S. 803 , 82 S.Ct. 641 , 7 L.Ed. 2d 550 (1962); United States v. Lustman, 258 F.2d 475, 477 (2 Cir.), cert. denied, 358 U.S. 880 , 79 S.Ct. 118 , 3 L.Ed. 2d 109 (1958). 10 With regard to the claim of prejudice, 1 it may be assumed that the appellant sustained a certain amount from the fact that the court and jury did not have the opportunity to observe the witness Morris, but this was brought about by Singleton's unreadiness to go to trial when Morris was in court ready to testify on April 22. 11 There remains the …
cited Cited "see" United States v. Patricia Dealesandro
2d Cir. · 1966 · signal: see · confidence high
See United States v. Kabot, 295 F.2d 848, 854 (2d Cir. 1961), cert. denied, 369 U.S. 803 , 82 S.Ct. 641 , 7 L.Ed.2d 550 (1962).
discussed Cited "see, e.g." Leblanc v. United States
Fed. Cl. · 2009 · signal: see also · confidence low
Reg. 118, § 39.113(a)(l3) — 1, 2); see also Sherlock v. Comm'r of Internal Revenue, 34 T.C. 522, 526 , 1960 WL 1343 (1960), aff'd, 294 F.2d 863 (5th Cir.1961), cert. denied, 369 U.S. 802 , 82 S.Ct. 641 , 7 L.Ed.2d 549 (1962); Peter Miller, "Capital Gains Taxation of the Fruits of Personal Effort: Before and Under the 1954 Code,” 64 Yale L.J. 1 , 34 n. 205 (1954). .
Retrieving the full opinion text from the archive…
Sherlock
v.
Commissioner of Internal Revenue
No. 602.
Supreme Court of the United States.
Feb 26, 1962.
369 U.S. 802
William S. Pritchard and Winston B. McCall for petitioner., Solicitor General Cox, Assistant Attorney General Oberdorfer, Harry Baum and Douglas A. Kahn for respondent.
Published

C. A. 5th Cir. Certiorari denied.