green
Positive treatment
Quoted verbatim 1×
5.2 score
“ot even judicial reformation can operate to change the federal tax consequences of a completed transaction”
Treatment trajectory · 1969 → 2026 · click a year to view as-of
1969
1997
2026
Top citers, strongest first. 5 distinct citers.
How cited ↗
discussed
Cited as authority (quoted)
Carlson v. Sweeney, Dabagia, Donoghue, Thorne, Janes & Pagos
ot even judicial reformation can operate to change the federal tax consequences of a completed transaction
cited
Cited "see"
In Re the Implementation of Utility Energy Conservation Improvement Programs
See Utility Users League v. Federal Power Commission, 394 F.2d 16, 19 (7th Cir.), cert. denied, 393 U.S. 953 , 89 S.Ct. 377 , 21 L.Ed.2d 365 (1968).
cited
Cited "see"
Era Davis Harris v. Commissioner of Internal Revenue, Fay Davis Clarke v. Commissioner of Internal Revenue
See Van Den Wymelenberg v. United States, 397 F.2d 443 (7th Cir.), cert. denied, 393 U.S. 953 , 89 S.Ct. 377 , 21 L.Ed.2d 364 (1968), and cases cited therein.
discussed
Cited "see, e.g."
United States v. Nicolas Alvarado Garcia
See U.S. v. Polk, 574 F.2d 964 (8th Cir.1978), cert. denied, 439 U.S. 849 , 99 S.Ct. 150 , 58 L.Ed.2d 151 (1979) (not error for district court to consider at bench trial defendant’s suppression hearing testimony where counsel agreed to its inclusion at trial). 614 F.2d at 794 ; see also Brookins v. United States, 397 F.2d 261, 262 (5th Cir.) (not only no objection, but express waiver of an argument by stipulation), cert. denied, 393 *428 U.S. 952, 89 S.Ct. 377 , 21 L.Ed.2d 364 (1968).
discussed
Cited "see, e.g."
Lera H. Stark v. United States of America, William P. Stark v. United States
See, e. g., Van Den Wymelenberg v. United States, 397 F.2d 443 (7th Cir.), cert. denied, 393 U.S. 953 , 89 S.Ct. 377 , 21 L.Ed.2d 364 (1968); Fischer v. Comm’r, 228 F.2d 574 (3d Cir. 1961); Funkhouser’s Trusts v. Comm’r, 275 F.2d 245 (4th Cir.), cert. denied, 363 U.S. 804 , 80 S.Ct. 1237 , 4 L.Ed.2d 1147 (1960); Mercantile-Safe Deposit and Trust Co. v. United States, 311 F.Supp. 670 (D.Md.1970); Pettus v. Comm’r, 54 T.C. 112 (1970); Morgan v. Comm’r, 42 T.C. 1080 (1964), aff’d, per curiam, 353 F.2d 209 (4th Cir. 1965), cert. denied, 384 U.S. 918 , 86 S.Ct. 1364 , 16 L.Ed.2d 439 (19…
Retrieving the full opinion text from the archive…
Utility Users League
v.
Federal Power Commission
v.
Federal Power Commission
No. 491.
Supreme Court of the United States.
Nov 18, 1968.
Harry R. Booth for petitioners., Solicitor General Griswold, Richard A. Solomon, Peter H. Schiff, Drexel D. Journey, and Israel Convisser for Federal Power Commission, and Charles A. Bane and James E. Knox, Jr., for Commonwealth Edison Co., respondents.
Published
Citer courts: Indiana Court of Appeals (1)
C. A. 7th Cir. Motion to dispense with printing portions of appendix to petition granted. Certiorari denied.