Danielson v. Comm'r, 389 U.S. 858 (1967). · Go Syfert
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Danielson v. Comm'r, 389 U.S. 858 (1967). Cases Citing This Book View Copy Cite
68 citation events (8 in the last 25 years) across 29 distinct courts.
Strongest positive: Exxon Corp. v. United States (uscfc, 1999-12-02)
Treatment trajectory · 1969 → 2026 · click a year to view as-of
1969 1997 2026
Top citers, strongest first. 3 distinct citers. How cited ↗
discussed Cited "see" Exxon Corp. v. United States
Fed. Cl. · 1999 · signal: see · confidence high
See Lane Bryant, Inc. v. United States, 35 F.3d 1570, 1574-76 (Fed.Cir.1994) (following Commissioner v. Danielson, 378 F.2d 771 (3d Cir. (en banc)), cert, denied, 389 U.S. 858 , 88 S.Ct. 94 , 19 L.Ed.2d 123 (1967)).
discussed Cited "see" Doyon, Ltd. v. United States
Fed. Cl. · 1998 · signal: see · confidence high
See Lane Bryant, Inc. v. United States, 35 F.3d 1570, 1574-76 (Fed.Cir.1994), following Commissioner v. Danielson, 378 F.2d 771 (3d Cir.) (en banc), cert. denied, 389 U.S. 858 , 88 S.Ct. 94 , 19 L.Ed.2d 123 (1967); International Paper, 33 Fed.Cl. at 390-91 . 47 Because Doyon has totally failed to prove by a preponderance of the evidence that its consolidated ANBI, as determined by the Commissioner, duplicates $25.2 million of income, we hold that no consolidating elimination entry decreasing Doyon’s consolidated ANBI by the sum of $25.2 million is required.
discussed Cited "see" Citibank (South Dakota), N.A. v. Federal Deposit Insurance
D.D.C. · 1993 · signal: see · confidence high
See Commissioner v. Danielson, 378 F.2d 771, 775 (3rd Cir.), cert. denied, 389 U.S. 858 , 88 S.Ct. 94 , 19 L.Ed.2d 123 (1967) (discussing when for tax purposes it is appropriate for the Court to question the value assigned by parties to a non-compete provision).
Retrieving the full opinion text from the archive…
Danielson
v.
Commissioner of Internal Revenue
No. 382.
Supreme Court of the United States.
Oct 9, 1967.
389 U.S. 858
Sidney B. Gambill for petitioners., Solicitor General Marshall and Assistant Attorney General Rogovin for respondent.
Consideration, Granted, Should, Stewart, Took.
Published

C. A. 3d Cir. Certiorari denied.

Mr. Justice Stewart is of the opinion that certiorari should be granted. Mr. Justice Marshall took no part in the consideration or decision of this petition.