Reef Corp. v. Comm'r, 386 U.S. 1018 (1967). · Go Syfert
Reef Corp. v. Comm'r, 386 U.S. 1018 (1967). Cases Citing This Book View Copy Cite
“a survey is inadmissible when the sample is clearly not representative of the universe it is intended to reflect”
112 citation events (2 in the last 25 years) across 35 distinct courts.
Strongest positive: Boehringer Ingelheim G.M.B.H. v. Pharmadyne Laboratories (njd, 1980-09-24)
Treatment trajectory · 1967 → 2026 · click a year to view as-of
1967 1996 2026
Top citers, strongest first. 13 distinct citers. How cited ↗
discussed Cited as authority (quoted) Boehringer Ingelheim G.M.B.H. v. Pharmadyne Laboratories
D.N.J. · 1980 · signal: see · quote attribution · 1 verbatim quote · confidence high
a survey is inadmissible when the sample is clearly not representative of the universe it is intended to reflect
cited Cited "see" Graphic Arts International Union, Local 97-B v. Haddon Craftsmen, Inc.
M.D. Penn. · 1979 · signal: see · confidence high
See Brotherhood of Railroad Trainmen v. Denver and Rio Grande Western Railroad, 370 F.2d 833, 835-36 (10th Cir. 1966), cert. denied, 386 U.S. 1018 , 87 S.Ct. 1375 , 18 L.Ed.2d 456 .(1967). 12 .
cited Cited "see" H. S. Equities, Inc. v. Hartford Accident & Indemnity Co.
S.D.N.Y. · 1978 · signal: see · confidence high
See National Surety Corp. v. Rauscher, Pierce & Co., 369 F.2d 572, 575 (5th Cir. 1966), cert. denied, 386 U.S. 1018 , 87 S.Ct. 1375 , 18 L.Ed.2d 456 (1967).
cited Cited "see" Randy's Studebaker Sales, Inc., D/B/A Randy's Datsun Sales v. Nissan Motor Corporation in U.S.A.
10th Cir. · 1976 · signal: see · confidence high
See Bank of Utah v. Commercial Security Bank, 369 F.2d 19 (10th Cir. 1966), cert. denied, 386 U.S. 1018 , 87 S.Ct. 1374 , 18 L.Ed.2d 456 (1967).
discussed Cited "see" HF & S. COMPANY v. American Standard, Inc.
D. Kan. · 1972 · signal: see · confidence high
See Bank of Utah v. Commercial Security Bank (10th Cir. 1966) 369 F.2d 19 , 26 cert. denied, 386 U.S. 1018 , 87 S.Ct. 1374 , 18 L.Ed.2d 456 ; Amplex of Maryland, Inc. v. Outboard Marine Corporation (4th Cir. 1967) 380 F.2d 112 , cert. denied, 389 U.S. 1036 , 88 S.Ct. 768 , 19 L.Ed.2d 823 (1968); Ricchetti v. Meister Brau, Inc. (9th Cir. 1970) 431 F.2d 1211 , cert. denied 401 U.S. 939 , 91 S.Ct. 934 , 28 L.Ed.2d 219 .
cited Cited "see" Brotherhood of Railroad Signalmen v. Chicago, Milwaukee, St. Paul and Pacific Railroad Company
7th Cir. · 1971 · signal: see · confidence high
See Brotherhood of Railroad Trainmen v. Denver & Rio Grande Western Railroad Co., 370 F.2d 833, 835 (10th Cir. 1966), cert. denied 386 U.S. 1018 , 87 S.Ct. 1375 , 18 L.Ed.2d 456 .
discussed Cited "see" Casco Products Corp. v. Commissioner (2×)
Tax Ct. · 1967 · signal: see · confidence high
See Reef Corporation v. Commissioner, 368 F. 2d 125 (C.A. 5, 1966), certiorari denied 386 U.S. 1018 , affirming in part and reversing as to the (F) reorganization issue a Memorandum Opinion of this Court; Estate of Bernard H.
discussed Cited "see, e.g." Principal Life Insurance v. United States (2×)
Fed. Cl. · 2006 · signal: see also · confidence low
See also Reef Corp. v. Comm’r of Internal Revenue, 368 F.2d 125, 129-30 (5th Cir. 1966), cert. denied, 386 U.S. 1018 , 87 S.Ct. 1371 , 18 L.Ed.2d 454 (1967); Stanley, Inc. v. Schuster, 295 F.Supp. 812, 816 (S.D.Ohio 1969), aff'd, per curiam, 421 F.2d 1360 (6th Cir.), cert. denied, 400 U.S. 822 , 91 S.Ct. 43 , 27 L.Ed.2d 51 (1970); David B.
discussed Cited "see, e.g." Arif v. AT&T CORP.
E.D. Ark. · 1997 · signal: see also · confidence low
See also, Woody v. Sterling Aluminum Prod., Inc., 244 F.Supp. 84, 90 (E.D.Mo. 1965), aff'd, 365 F.2d 448 (8th Cir.1966), cert. denied, 386 U.S. 957 , 87 S.Ct. 1026 , 18 L.Ed.2d 105 (1967), reh’g denied, 386 U.S. 1027 , 87 S.Ct. 1371 , 18 L.Ed.2d 471 (1967).
discussed Cited "see, e.g." Aspen Highlands Skiing Corp. v. Aspen Skiing Co.
10th Cir. · 1984 · signal: see also · confidence low
E.g., Times-Picayune Publishing Co. v. United States, 345 U.S. 594, 626 , 73 S.Ct. 872, 890 , 97 L.Ed. 1277 (1953); United States v. Griffith, 334 U.S. 100, 105-06 , 68 S.Ct. 941, 944-45 , 92 L.Ed. 1236 (1948); Home Placement Service v. Providence Journal Co., 682 F.2d 274, 281 (1st Cir.1982), cert. denied, 460 U.S. 1028 , 103 S.Ct. 1279 , 75 L.Ed.2d 500 (1983); see also Bank of Utah v. Commercial Security Bank, 369 F.2d 19, 26 (10th Cir.1966), cert. denied, 386 U.S. 1018 , 87 S.Ct. 1374 , 18 L.Ed.2d 456 (1967).
discussed Cited "see, e.g." Aspen Highlands Skiing Corporation v. Aspen Skiing Company
10th Cir. · 1984 · signal: see also · confidence low
E.g., Times-Picayune Publishing Co. v. United States, 345 U.S. 594, 626 , 73 S.Ct. 872, 890 , 97 L.Ed. 1277 (1953); United States v. Griffith, 334 U.S. 100, 105-06 , 68 S.Ct. 941, 944-45 , 92 L.Ed. 1236 (1948); Home Placement Service v. Providence Journal Co., 682 F.2d 274, 281 (1st Cir.1982), cert. denied, --- U.S. ----, 103 S.Ct. 1279 , 75 L.Ed.2d 500 (1983); see also Bank of Utah v. Commercial Security Bank, 369 F.2d 19, 26 (10th Cir.1966), cert. denied, 386 U.S. 1018 , 87 S.Ct. 1374 , 18 L.Ed.2d 456 (1967).
discussed Cited "see, e.g." Commonwealth v. Trainor (2×)
Mass. · 1978 · signal: see, e.g. · confidence low
See, e.g., Bank of Utah v. Commercial Security Bank, 369 F.2d 19, 27 (10th Cir. 1966), cert, denied, 386 U.S. 1018 (1967) (unrepresentative sample used); People v. Thomas, 37 Ill.
discussed Cited "see, e.g." Stephens, Inc., and Cross-Appellant v. United States of America, and Cross-Appellee (2×)
8th Cir. · 1972 · signal: see also · confidence low
See also Reef Corporation v. Commissioner of Internal Revenue, 368 F2d 125 (5 Cir. 1966), cert. denied, 386 U.S. 1018 , 87 S.Ct. 1371 , 18 L.Ed.2d 454 (1967); Davant v. Commissioner of Internal Revenue, 366 F.2d 874 (5 Cir. 1966), cert. denied, 386 U.S. 1022 , 87 S.Ct. 1370 , 18 L.Ed.2d 460 (1967); Pebble Springs Distilling Co. v. Commissioner of Internal Revenue, 231 F.2d 288 (7 Cir. 1956), cert. denied, 352 U.S. 836 , 77 S.Ct. 56 , 1 L.Ed.2d 55 .
Retrieving the full opinion text from the archive…
Reef Corp.
v.
Commissioner of Internal Revenue
No. 1005.
Supreme Court of the United States.
Apr 24, 1967.
386 U.S. 1018
Homer L. Bruce for petitioner. Solicitor General Marshall, Acting Assistant Attorney General Pugh and Harry Baum for respondent.
Published
1 passage pin-cited by 1 case
Pinpoint authority: bottom 72%
Citer courts: D. New Jersey (1)

C. A. 5th Cir. Certiorari denied: