Kuckenberg v. Comm'r, 373 U.S. 909 (1963). · Go Syfert
Search
Kuckenberg v. Comm'r, 373 U.S. 909 (1963). Cases Citing This Book View Copy Cite
150 citation events (3 in the last 25 years) across 35 distinct courts.
Strongest positive: Clute v. Davenport Co. (ctd, 1984-06-07)
Treatment trajectory · 1963 → 2026 · click a year to view as-of
1963 1994 2026
Top citers, strongest first. 11 distinct citers. How cited ↗
cited Cited "see" Clute v. Davenport Co.
D. Conn. · 1984 · signal: see · confidence high
See Atlantic City Electric Co. v. General Electric Co., 312 F.2d 236, 239 (2 Cir.1962) (en banc), cert. denied, 373 U.S. 909 [ 83 S.Ct. 1298 , 10 L.Ed.2d 411 ] (1963).
cited Cited "see" Fed. Sec. L. Rep. P 97,100 Donald J. Robertson v. Seidman & Seidman
2d Cir. · 1979 · signal: see · confidence high
See Atlantic City Electric Co. v. General Electric Co., 312 F.2d 236, 239 (2 Cir. 1962) (en banc), cert. denied, 373 U.S. 909 (1963).
cited Cited "see" Fenstermaker v. Commissioner
Tax Ct. · 1978 · signal: see · confidence high
See Hearn v. Commissioner, 36 T.C. 672 (1961) , affd. 309 F.2d 431 (9th Cir. 1962) , *347 cert. denied 373 U.S. 909 (1963) .
cited Cited "see" Novaky v. Commissioner
Tax Ct. · 1977 · signal: see · confidence high
See Hearn v. Commissioner , 36 T.C. 672 (1961) , affd. 309 F.2d 431 (9th Cir. 1962) , cert. denied 373 U.S. 909 (1963) .
cited Cited "see" Sellers v. Commissioner
Tax Ct. · 1977 · signal: see · confidence high
See Commissioner v. Kuckenberg, 309 F. 2d 202 , 206 (C.A. 9, 1962), certiorari denied 373 U.S. 909 (1963) .
discussed Cited "see" United States v. Westchester Fire Insurance Company (2×)
2d Cir. · 1973 · signal: see · confidence high
See Commissioner v. Kuckenberg, 309 F.2d 202, 206 (C.A. 9, 1962), cert. denied, 373 U.S. 909 , 83 S.Ct. 1296 , 10 L.Ed.2d 411 (1963); United States v. Garfunkel, 52 F.2d 727, 729 (S.D.N.Y., 1931); Drew v. United States, 367 F.2d 828, 831 , 177 Ct.Cl. 459 , 462 (1966).
discussed Cited "see" Louis Spitalny and Betty Spitalny, His Wife v. United States of America, William Erdwurm and Bart F. Erdwurm, His Wife v. United States (2×)
9th Cir. · 1970 · signal: see · confidence high
See C.I.R. v. Kuckenberg, 309 F.2d 202 , 206 (9th Cir. 1962), cert. denied, 373 U.S. 909 , 83 S.Ct. 1296 , 10 L.Ed.2d 411 (1963).
discussed Cited "see, e.g." Dominion Resources, Inc. v. United States (2×)
E.D. Va. · 1999 · signal: see, e.g. · confidence low
See e.g., Commissioner v. Kuckenberg, 309 F.2d 202 (9th Cir.) cert. denied 373 U.S. 909 , 83 S.Ct. 1296 , 10 L.Ed.2d 411 (1963).
discussed Cited "see, e.g." Cohen v. McAllister
W.D. Pa. · 1987 · signal: see, e.g. · confidence low
See, e.g., Robertson v. Seidman & Seidman, 609 F.2d 583, 593 (2d Cir.1979) (“Under the federal tolling doctrine, the active concealment of fraudulent conduct tolls the statute of limitations until such time as he actually knew of the fraudulent conduct of the opposing party.”) [emphasis added] (citing Atlantic City Electric Co. v. General Electric Co., 312 F.2d 236, 239 (2d Cir.1962) (en banc), cert. denied, 373 U.S. 909 , 83 S.Ct. 1298 , 10 L.Ed.2d 411 (1963)); see also Sperry v. Barggren, 523 F.2d 708, 711 (7th Cir.1975) (“Should active concealment be found, then the statute is tolled …
discussed Cited "see, e.g." David Weinberger, on His Own Behalf and on Behalf of All Others Similarly Situated v. Retail Credit Company
4th Cir. · 1974 · signal: see, e.g. · confidence low
See, e. g., Atlantic City Electric Co. v. General Electric Co., 207 F.Supp. 613 , aff’d, 312 F.2d 236 (2d Cir. 1962), cert. denied, 373 U.S. 909 , 83 S.Ct. 1298 , 10 L.Ed.2d 411 (1963); General Electric Co. v. City of San Antonio, 334 F.2d 480 (5th Cir. 1964).
discussed Cited "see, e.g." Midland-Ross Corporation, Transferee of Surface Combustion Corporation v. United States (2×)
6th Cir. · 1973 · signal: see also · confidence low
See also Commissioner v. Kuckenberg, 309 F.2d 202, 204-206 (9th Cir. 1962), cert. denied, 373 U.S. 909 , 83 S.Ct. 1296 , 10 L.Ed.2d 411 (1963) (invoking the assignment of income doctrine to require a cash-basis corporation to recognize gain from a Section 337 sale of completed contracts); Family Record Plan, Inc. v. Commissioner, 309 F.2d 208 (9th Cir. 1962), cert. denied, 373 U.S. 910 , 83 S.Ct. 1297 , 10 L.Ed.2d 411 (1963) (same result where completed customer contracts, or accounts receivable, were sold by a cash-basis corporation under Section 337). 14 Under the assignment of income doctri…
Retrieving the full opinion text from the archive…
Kuckenberg
v.
Commissioner of Internal Revenue
No. 828.
Supreme Court of the United States.
May 13, 1963.
373 U.S. 909
Kenneth E. Roberts for petitioners. Solicitor General Cox, Assistant Attorney General Oberdorjer and Norman H. Wolfe for respondent.
Published

C. A. 9th Cir. Certiorari denied.