Hyatt v. Comm'r, 379 U.S. 832 (1964). · Go Syfert
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Hyatt v. Comm'r, 379 U.S. 832 (1964). Cases Citing This Book View Copy Cite
68 citation events (3 in the last 25 years) across 28 distinct courts.
Strongest positive: A.E. Staley Manufacturing Company and Subsidiaries v. Commissioner of Internal Revenue (ca7, 1997-07-02)
Treatment trajectory · 1964 → 2026 · click a year to view as-of
1964 1995 2026
Top citers, strongest first. 10 distinct citers. How cited ↗
discussed Cited "see" A.E. Staley Manufacturing Company and Subsidiaries v. Commissioner of Internal Revenue
7th Cir. · 1997 · signal: see · confidence high
See United States v. Federated Dep’t Stores (In re Federated Dep’t Stores), 171 B.R. 603, 610 (S.D.Ohio 1994), aff'g, In re Federated Dep’t Stores, 135 B.R. 950 (Bankr.S.D.Ohio 1992). 10 “If a different conclusion is to be reached, that end is for the Congress and not for the federal courts.” General Bancshares Corp. v. Commissioner, 326 F.2d 712, 717 (8th Cir.), cert. denied, 379 U.S. 832 , 85 S.Ct. 62 , 13 L.Ed.2d 40 (1964).
cited Cited "see" Legleu v. Clarksville Department of Electricity
Tenn. Ct. App. · 1995 · signal: see · confidence high
See Blanchard v. Terry & Wright, Inc., 331 F.2d 467, 469 (6th Cir.1964), cert. denied, 379 U.S. 831 , 85 S.Ct. 62 , 13 L.Ed.2d 40 (1964); 5 C.
discussed Cited "see" United States v. William Harry Brink
3rd Cir. · 1994 · signal: see · confidence high
See Fernandez v. United States, 329 F.2d 899, 903 (9th Cir.), cert. denied, 379 U.S. 832 , 85 S.Ct. 62 , 13 L.Ed.2d 40 (1964); cf. United States v. Burger, 419 F.2d 1293, 1295 (5th Cir.1969) (trial court should exercise its discretion with caution).
cited Cited "see" United States v. Federated Department Stores, Inc. (In Re Federated Department Stores, Inc.)
S.D. Ohio · 1994 · signal: see · confidence high
See General Bancshares Corp. v. Comm’r, 326 F.2d 712, 715 (8th Cir.), cert. denied, 379 U.S. 832 , 85 S.Ct. 62 , 13 L.Ed.2d 40 (1964).
discussed Cited "see" Goss v. Hutchins (2×)
Tenn. · 1988 · signal: see · confidence high
See Blanchard v. Terry & Wright, Inc., 331 F.2d 467, 469 (6th Cir.1964), cert. denied, 379 U.S. 831 , 85 S.Ct. 62 , 13 L.Ed.2d 40 (1964); 5 C.
cited Cited "see" M & a Associates, Inc. v. Vcx, Inc.
E.D. Mich. · 1987 · signal: see · confidence high
See Blanchard v. Terry & Wright, Inc., 331 F.2d 467 (6th Cir.), cert. denied, 379 U.S. 831 , 85 S.Ct. 62 , 13 L.Ed.2d 40 (1964).
cited Cited "see" United States v. Columbus Lee Phillips, United States of America v. Larry Lee Phillips
9th Cir. · 1978 · signal: see · confidence high
See Fernandez v. United States, 329 F.2d 899, 903 (9th Cir.), cert. denied, 379 U.S. 832 , 85 S.Ct. 62 , 13 L.Ed.2d 40 (1964); Eason v. United States, 281 F.2d 818, 822 (9th Cir. 1960).
discussed Cited "see, e.g." State v. Sandler
W. Va. · 1985 · signal: see, e.g. · confidence low
See, e.g., Fernandez v. United States, 329 F.2d 899, 903 (9th Cir.) cert. denied, 379 U.S. 832 , 85 S.Ct. 62 , 13 L.Ed.2d 40 (1964) (Defendant’s lack of diligence reason not to allow reopening); 6 *576 (2) Whether the new evidence is significant.
discussed Cited "see, e.g." McCrory Corporation v. United States (2×)
2d Cir. · 1981 · signal: see also · confidence low
See also General Bancshares Corp. v. Commissioner, 326 F.2d 712 (8th Cir.), cert. denied, 379 U.S. 832 , 85 S.Ct. 62 , 13 L.Ed.2d 40 (1964) (no deduction for costs incident to issuance of stock dividend); Pacific Coast Biscuit Co., 32 B.T.A. 39 (1935), acq., 1954- 1 C.B. 6 (no deduction for costs of retiring stock and issuing new stock); and B.
discussed Cited "see, e.g." United States v. Albert Escalante
9th Cir. · 1980 · signal: see also · confidence low
See also Fernandez v. United States, 329 F.2d 899, 908 (9th Cir.), cert. denied, 379 U.S. 832 , 85 S.Ct. 62 , 13 L.Ed.2d 40 (1964); United States v. Jones, 425 F.2d 1048, 1051 (9th Cir.), cert. denied, 400 U.S. 823 , 91 S.Ct. 44 , 27 L.Ed.2d 51 (1970).
Retrieving the full opinion text from the archive…
Hyatt et ux.
v.
Commissioner of Internal Revenue
No. 218.
Supreme Court of the United States.
Oct 12, 1964.
379 U.S. 832
Stanley Schoenbaum and John Peace for petitioners. Solicitor General Cox, Assistant Attorney General Oberdorfer and Michael'I. Smith for respondent.
Published

C. A. 5th Cir. Certiorari denied.