Diric v. Immigr. & Naturalization Serv., 394 U.S. 1015 (1969). · Go Syfert
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Diric v. Immigr. & Naturalization Serv., 394 U.S. 1015 (1969). Cases Citing This Book View Copy Cite
11 citation events across 7 distinct courts.
Strongest positive: Joseph W. Johnson, Jr. And Margaret A. Johnson v. Commissioner of Internal Revenue, H. Clay Evans Johnson and Betty Mead Johnson v. Commissioner of Internal Revenue, David F. S. Johnson and Elsie E. Johnson v. Commissioner of Internal Revenue (ca6, 1974-04-09)
Top citers, strongest first. 6 distinct citers. How cited ↗
discussed Cited "see" Joseph W. Johnson, Jr. And Margaret A. Johnson v. Commissioner of Internal Revenue, H. Clay Evans Johnson and Betty Mead Johnson v. Commissioner of Internal Revenue, David F. S. Johnson and Elsie E. Johnson v. Commissioner of Internal Revenue
6th Cir. · 1974 · signal: see · confidence high
See First National Industries, Inc. v. Commissioner of Internal Revenue, 404 F.2d 1182 (6th Cir. 1968), cert. denied, 394 U.S. 1014 , 89 S.Ct. 1633 , 23 L.Ed.2d 41 (1969) (donor charged with capital gain upon the gift of property subject to a mortgage); Simon v. Commissioner of Internal Revenue, 285 F.2d 422 (3d Cir. 1960); O'Dell & Sons Co., Inc. v. Commissioner of Internal Revenue, 169 F.2d 247 (3d Cir. 1948). 17 Taxpayers, on the other hand, cite no Code provision which exempts their receipt of $200,000 from taxation at the time of the transfers into trust.
discussed Cited "see" Johnson v. Commissioner of Internal Revenue
6th Cir. · 1974 · signal: see · confidence high
See First National Industries, Inc. v. Commissioner of Internal Revenue, 404 F.2d 1182 (6th Cir. 1968), cert. denied, 394 U.S. 1014 , 89 S.Ct. 1633 , 23 L.Ed.2d 41 (1969) (donor charged with capital gain upon the gift of property subject to a mortgage); Simon v. Commissioner of Internal Revenue, 285 F.2d 422 (3d Cir. 1960); O’Dell & Sons Co., Inc. v. Commissioner of Internal Revenue, 169 F.2d 247 (3d Cir. 1948).
discussed Cited "see, e.g." Anderson v. Charleston Capital Corp. (In Re D.A. Kennerly)
Bankr. D.S.C. · 1987 · signal: see also · confidence low
See also, Electronic Systems Investment Corporation v. Small Business Administration, 405 F.2d 188 (4th Cir.1968), cert. denied, 394 U.S. 1014 , 89 S.Ct. 1633 , 23 L.Ed.2d 41 (1969); United States v. Coleman Capital Corporation, 295 F.Supp. 1016 (D.N.D.Ill.1969).
cited Cited "see, e.g." Kourosh Minui v. Immigration and Naturalization Service
6th Cir. · 1987 · signal: see also · confidence low
See also Diric v. I.N.S., 400 F.2d 658, 660 (9th Cir.1968), cert. denied, 394 U.S. 1015 , 89 S.Ct. 1633 , 23 L.Ed.2d 41 (1969).
discussed Cited "see, e.g." Teofilo Evangelista and Frances Evangelista v. Commissioner of Internal Revenue
7th Cir. · 1980 · signal: see also · confidence low
See also First National Industries, Inc. v. Commissioner, 404 F.2d 1182 (6th Cir. 1968), cert. denied, 394 U.S. 1014 , 89 S.Ct. 1633 , 23 L.Ed.2d 41 (1969); Malone v. United States, 326 F.Supp. 106 (N.D.Miss. 1971), aff’d, 455 F.2d 502 (5th Cir. 1972). 9 .
discussed Cited "see, e.g." Estate of Aaron Levine, Deceased, Harvey Levine, and Anna Levine, Surviving Wife v. Commissioner of Internal Revenue
2d Cir. · 1980 · signal: see also · confidence low
See also First National Industries, Inc. v. C.I.R., 404 F.2d 1182, 1183 (6 Cir. 1968), cert. denied, 394 U.S. 1014 , 89 S.Ct. 1633 , 23 L.Ed.2d 41 (1969); The Humacid Company v. C.I.R., 42 T.C. 894, 913 (1964).
Retrieving the full opinion text from the archive…
Diric
v.
Immigration and Naturalization Service
No. 1188.
Supreme Court of the United States.
May 5, 1969.
394 U.S. 1015
Myron L. Borawick for petitioner., Solicitor General Griswold, Assistant Attorney General Wilson, Beatrice Rosenberg, and Kirby W. Patterson for respondent.
Published

C. A. 9th Cir. Certiorari denied.