green
Positive treatment
3.6 score
Treatment trajectory · 1964 → 2026 · click a year to view as-of
1964
1995
2026
Top citers, strongest first. 8 distinct citers.
How cited ↗
discussed
Cited "see"
United States v. Sears, Roebuck and Co
See Mel Dar Corp. v. Commissioner of Internal Revenue, 309 F.2d 525, 531 (9th Cir.1962) (“All that is necessary for consideration is a forbearance of the right to cancel based on a belief in the existence of the right.”), cert. denied, 372 U.S. 941 , 83 S.Ct. 933 , 9 L.Ed.2d 967 (1963).
discussed
Cited "see"
United States v. Sears, Roebuck and Co.
See Mel Dar Corporation v. Commissioner of Internal Revenue, 309 F.2d 525, 531 (9th Cir.1962), cert. denied, 372 U.S. 941 , 83 S.Ct. 933 , 9 L.Ed.2d 967 (1963); Nyhus v. Travel Management Corp., supra, 466 F.2d at 446 (dicta).
cited
Cited "see"
In the Matter of Patricia Grumbles and Donald Bruce Grumbles
See Marcus v. United States, 310 F.2d 143 (3d Cir. 1963), cert, denied, 372 U. S. 944 , 83 S.Ct. 933 , 9 L.Ed.2d 969 (1963).
discussed
Cited "see"
United States v. Catherine Johnson
Accord, Marcus v. United States, 310 F.2d 143 (3d Cir. 1962), cert. denied, 372 U.S. 944 , 83 S.Ct. 933 , 9 L.Ed.2d 969 (1963); In re Grand Jury Investigation of Giancana, 352 F.2d 921 (7th Cir.), cert. denied, Giancana v. United States, 382 U.S. 959 , 86 S.Ct. 437 , 15 L.Ed.2d 36 (1965).
cited
Cited "see, e.g."
Idaho ex rel. Trombley v. United States Department of the Army, Corps of Engineers
See also, People of California v. United States, 307 F.2d 941 (CA9 1962), cert. denied, 372 U.S. 941 , 83 S.Ct. 933 , 9 L.Ed.2d 967 (1963).
cited
Cited "see, e.g."
State of Idaho v. United States Department of Army, Corps of Engineers
See also, People of California v. United States, 307 F.2d 941 (CA9 1962), cert. denied, 372 U.S. 941 , 83 S.Ct. 933 , 9 L.Ed.2d 967 (1963).
discussed
Cited "see, e.g."
Transport Manufacturing & Equipment Company, a Delaware Corporation, Transferee v. Commissioner of Internal Revenue, Transport Manufacturing & Equipment Company, an Illinois Corporation v. Commissioner of Internal Revenue
See e. g., Mel Dar Corp. v. Commissioner of Internal Revenue, 309 F.2d 525 (9 Cir. 1962) cert. denied, 372 U.S. 941 , 83 S.Ct. 933 , 9 L.Ed.2d 967 (1963); International Trading Co. v. Commissioner of Internal Revenue, 275 F.2d 578 (7 Cir. 1960). 12 The taxpayer additionally asserts that the only direct evidence on the investment motive was from the Riss family and that the conclusion reached by the Tax Court was not permissible under the undisputed evidence.
discussed
Cited "see, e.g."
Transport Manufacturing & Equipment Co. v. Commissioner
See e. g., Mel Dar Corp. v. Commissioner of Internal Revenue, 309 F.2d 525 (9 Cir. 1962) cert. denied, 372 U.S. 941 , 83 S.Ct. 933 , 9 L.Ed.2d 967 (1963); International Trading Co. v. Commissioner of Internal Revenue, 275 F.2d 578 (7 Cir. 1960).
Retrieving the full opinion text from the archive…
Mel Dar Corp.
v.
Commissioner of Internal Revenue
v.
Commissioner of Internal Revenue
No. 723.
Supreme Court of the United States.
Mar 18, 1963.
Joseph T. Enright and Norman Elliott for petitioner. Solicitor General Cox, Assistant Attorney General Ober-dorfer, Robert N. Anderson and Carolyn R. Just for respondent.
Published
C. A. 9th Cir. Certiorari denied.