Est. of Varian v. Comm'r, 393 U.S. 962 (1968). · Go Syfert
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Est. of Varian v. Comm'r, 393 U.S. 962 (1968). Cases Citing This Book View Copy Cite
“the supreme court's statement 150 that 'he one who decides must hear' . . . means simply that the officer who makes the findings must have considered the evidence or argument.”
25 citation events across 11 distinct courts.
Strongest positive: Bentley v. Aero Energy, Inc. (kyctapp, 1995-07-28)
Treatment trajectory · 1971 → 2026 · click a year to view as-of
1971 1998 2026
Top citers, strongest first. 3 distinct citers. How cited ↗
discussed Cited as authority (quoted) Bentley v. Aero Energy, Inc.
Ky. Ct. App. · 1995 · quote attribution · 1 verbatim quote · confidence low
the supreme court's statement that 'he one who decides must hear' ... means simply that the officer who makes the findings must have considered the evidence or argument.
discussed Cited as authority (quoted) Guerrero, Dr. Floro G. v. State of New Jersey and New Jersey State Board of Medical Examiners Appeal of Floro G. Guerrero, M.D.
3rd Cir. · 1981 · quote attribution · 1 verbatim quote · confidence low
the supreme court's statement 150 that 'he one who decides must hear' . . . means simply that the officer who makes the findings must have considered the evidence or argument.
discussed Cited "see" Dean Mathey v. United States (2×)
3rd Cir. · 1974 · signal: see · confidence high
See Estate of Varian v. Com'r of Internal Revenue, 396 F.2d 753 (9th Cir.), cert. denied, 393 U.S. 962 , 89 S.Ct. 402 , 21 L.Ed.2d 376 (1968); Loughridge's Estate v. Com'r of Internal Revenue, 183 F.2d 294 (10th Cir. 1950); cf. Florida Nat'l Bank v. United States, 336 F.2d 598 (3d Cir. 1964); Miller v. United States, 325 F.Supp. 1287, 1292-1293 (E.D.Pa.1970) 6 See Treas.Reg. 20-2038-1(a)(3); see also Van Beuren v. McLoughlin, 262 F.2d 315, 316 (1st Cir. 1958); cert. denied, 359 U.S. 991 , 79 S.Ct. 1120 , 3 L.Ed.2d 979 (1959); Cum.Bull.Rev.Rul. 73-21, 1973 Int.Rev.Bull. 1973-2, p. 15; cf. Unite…
Retrieving the full opinion text from the archive…
Estate of Varian
v.
Commissioner of Internal Revenue
No. 530.
Supreme Court of the United States.
Nov 25, 1968.
393 U.S. 962
Paul E. Anderson, Valentine Brookes, and Richard M. Leonard for petitioner., Solicitor General Griswold, Assistant Attorney General Rogovin, Loring W. Post, and Jonathan S. Cohen for respondent.
Cited by 1 opinion  |  Published
2 passages pin-cited by 2 cases
Pinpoint authority: bottom 74%
Citer courts: Third Circuit (1) · Court of Appeals of Kentucky (1)

C. A. 9th Cir. Certiorari denied.