Par. v. Maryland & Virginia Milk Producers Ass'n, 404 U.S. 940 (1971). · Go Syfert
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Par. v. Maryland & Virginia Milk Producers Ass'n, 404 U.S. 940 (1971). Cases Citing This Book View Copy Cite
“the burden of proof, i.e., the risk of non-persuasion, never shifts from the party on whom it is placed. the burden of going forward with the evidence may shift during the course of trial”
645 citation events (16 in the last 25 years) across 59 distinct courts.
Strongest positive: Maryland State Department of Health & Mental Hygiene v. Phoebus (md, 1990-06-26)
Treatment trajectory · 1971 → 2026 · click a year to view as-of
1971 1998 2026
Top citers, strongest first. 50 distinct citers.
examined Cited as authority (quoted) Maryland State Department of Health & Mental Hygiene v. Phoebus (2×)
Md. · 1990 · quote attribution · 2 verbatim quotes · confidence low
the burden of proof, i.e., the risk of non-persuasion, never shifts from the party on whom it is placed. the burden of going forward with the evidence may shift during the course of trial
discussed Cited "see" Guaderrama v. Commissioner
10th Cir. · 2001 · signal: see · confidence high
See Golsen v. Comm’r, 54 T.C. 742 , 756-57, 1970 WL 2191 (1970) (Tax Court bound by law of circuit in which appeal would lie), aff'd, 445 F.2d 985 (10th Cir.), cert. denied, 404 U.S. 940 , 92 S.Ct. 284 , 30 L.Ed.2d 254 (1971). 6 .
discussed Cited "see" Layne v. City of Mandeville (2×)
La. Ct. App. · 1999 · signal: see · confidence high
See State, Department of Highways v. Vermilion Development Company, 258 La. 1159, 1178 , 249 So.2d 167, 174 , cert. denied sub nom, 404 U.S. 940 , 92 S.Ct. 282 , 30 L.Ed.2d 253 (1971) (subdivider with a contract to develop property owned by a third party has a sufficient property interest where property "taken" by government is adjacent to the third party's property); Arkansas Louisiana Gas Company v. Louisiana Department of Highways, 104 So.2d 204, 207 (La.App. 2nd Cir.1958) (right of way, whether an easement or servitude, is property).
discussed Cited "see" Rebecca Jo Reser v. Commissioner of Internal Revenue
5th Cir. · 1997 · signal: see · confidence high
See Bokum, 94 T.C. at 151 (citing Golsen v. Commissioner, 54 T.C. 742, 756-57 , 1970 WL 2191 (1970), aff'd, 445 F.2d 985 (10th Cir.), cert. denied, 404 U.S. 940 , 92 S.Ct. 284 , 30 L.Ed.2d 254 (1971)).
discussed Cited "see" cadc 1992 (2×)
D.C. Cir. · 1992 · signal: see · confidence high
See James Talcott, Inc. v. Allahabad Bank, Ltd., 444 F.2d 451, 461-63 (5th Cir.) , cert. denied, 404 U.S. 940 , 92 S.Ct. 280 , 30 L.Ed.2d 253 (1971).
discussed Cited "see" Whelan v. Abell (2×)
D.C. Cir. · 1992 · signal: see · confidence high
See James Talcott, Inc. v. Allahabad Bank, Ltd., 444 F.2d 451, 461-63 (5th Cir.), cert. denied, 404 U.S. 940 , 92 S.Ct. 280 , 30 L.Ed.2d 253 (1971).
discussed Cited "see" Santopadre v. Pelican Homestead & Savings Ass'n (2×)
5th Cir. · 1991 · signal: see · confidence high
See James Talcott, Inc. v. Allahabad Bank, Ltd., 444 F.2d 451, 459-60 (5th Cir.), cert. denied, 404 U.S. 940 , 92 S.Ct. 280 , 30 L.Ed.2d 253 (1971).
examined Cited "see" ca5 1991 (3×)
5th Cir. · 1991 · signal: see · confidence high
See James Talcott, Inc. v. Allahabad Bank, Ltd., 444 F.2d 451, 459-60 (5th Cir.), cert. denied, 404 U.S. 940 , 92 S.Ct. 280 , 30 L.Ed.2d 253 (1971). 34 In determining which issues have been actually litigated, the federal court is "free to go beyond the judgment ... and may examine the pleadings and the evidence in the prior action." Id. at 459 n. 7.
cited Cited "see" Allison v. Commissioner
Tax Ct. · 1991 · signal: see · confidence high
See Golsen v. Commissioner , 54 T.C. 742 (1970) , affd. 445 F.2d 985 (10th Cir. 1971) , cert. denied 404 U.S. 940 , 30 L.
cited Cited "see" Coffey v. Commissioner
Tax Ct. · 1991 · signal: see · confidence high
See Golsen v. Commissioner, 54 T.C. 742 (1970), affd. 445 F.2d 985 (10th Cir. 1971), cert. denied 404 U.S. 940 (1971).
discussed Cited "see" Krabbenhoft v. Commissioner (2×)
Tax Ct. · 1990 · signal: see · confidence high
See Golsen v. Commissioner , 54 T.C. 742 (1970) , affd. 445 F.2d 985 (10th Cir. 1971) , cert. denied 404 U.S. 940 (1971) .
cited Cited "see" Amick v. Commissioner
Tax Ct. · 1990 · signal: see · confidence high
See Golsen v. Commissioner , 54 T.C. 742 (1970) , affd. 445 F.2d 985 (10th Cir. 1971) , cert. denied 404 U.S. 940 (1971) .
cited Cited "see" Losmann v. Commissioner
Tax Ct. · 1990 · signal: see · confidence high
See Golsen v. Commissioner , *329 54 T.C. 742 (1970) , affd. 445 F.2d 985 (10th Cir. 1971) , cert. denied 404 U.S. 940 (1971) .
discussed Cited "see" Continental Illinois Corp. v. Commissioner
Tax Ct. · 1989 · signal: see · confidence high
See Golsen v. Commissioner , 54 T.C. 742 , 757 (1970) , affd. 445 F.2d 985 (10th Cir. 1971) , cert. denied 404 U.S. 940 ↩ (1971) , under which we are required to follow a Court of Appeals decision which is squarely on point where appeal from our decision lies to that Court of Appeals. 15.
discussed Cited "see" Hall v. Commissioner
Tax Ct. · 1989 · signal: see · confidence high
See Golsen v. Commissioner , 54 T.C. 742 (1970) , affd. 445 F.2d 985 (10th Cir. 1971) , cert. denied 404 U.S. 940 (1971) . *517 This holding is consistent with that of Kotmair v. Commissioner , 86 T.C. 1253 (1986) .
discussed Cited "see" Evans v. Chicago Football Franchise Ltd. Partnership (2×)
N.D. Ill. · 1989 · signal: see · confidence high
See El Salto S.A. v. PSG Co., 444 F.2d 477 , 484 n. 3 (9th Cir.) (“a judgment creditor proceeding under Rule 69(a) may utilize either State practice or the federal rules for taking depositions”), cert. denied, 404 U.S. 940 , 92 S.Ct. 273 , 30 L.Ed.2d 253 (1971); Strick Corp. v. Thai Teak Products Co., 493 F.Supp. 1210, 1211 (E.D.Pa.1980) (“the judgment creditor may utilize either Federal or State discovery rules”); Caisson Corp. v. County West Building Corp., 62 F.R.D. 331 (E.D.Pa.1974) (“under [Rule 69(a)], discovery may be had of the judgment debtor or third persons without separat…
discussed Cited "see" McCrary v. Commissioner (2×)
unknown court · 1989 · signal: see · confidence high
See Golsen v. Commissioner , 54 T.C. 742 (1970) , affd. 445 F.2d 985 (10th Cir. 1971) , cert. denied 404 U.S. 940 ↩ (1971) . 2.
discussed Cited "see" McDonald v. Commissioner (2×)
unknown court · 1989 · signal: see · confidence high
See Golsen v. Commissioner, 54 T.C. 742 , 757 (1970) , affd. 445 F.2d 985 (10th Cir. 1971) , cert. denied 404 U.S. 940 (1971) .
discussed Cited "see" Estate of Mosher v. Commissioner
Tax Ct. · 1988 · signal: see · confidence high
See Weiss v. Commissioner, 850 F.2d 111 (2d Cir. 1988) , revg. and remanding 89 T.C. 779 (1987) . 4 See Golsen v. Commissioner, 54 T.C. 742 (1970) , affd. 445 F.2d 985 (10th Cir. 1971) , cert. denied 404 U.S. 940 (1971) .
cited Cited "see" Dahling v. Commissioner
Tax Ct. · 1988 · signal: see · confidence high
See Golsen v. Commissioner, 54 T.C. 742 , 757 (1970) , affd. on the other issues 445 F.2d 985 (10th Cir. 1971) , cert. denied 404 U.S. 940 (1971) .
discussed Cited "see" Meier v. Commissioner (2×)
unknown court · 1988 · signal: see · confidence high
See Golsen v. Commissioner , 54 T.C. 742 (1970) , affd. 445 F.2d 985 (10th Cir. 1971) , cert. denied 404 U.S. 940 (1971) .
cited Cited "see" Gmelin v. Commissioner
Tax Ct. · 1988 · signal: see · confidence high
See Golsen v. Commissioner, 54 T.C. 742 (1976) , affd. 445 F.2d 985 (10th Cir. 1971) , cert. denied 404 U.S. 940 (1971) .
cited Cited "see" McCready v. Commissioner
Tax Ct. · 1988 · signal: see · confidence high
See Golsen v. Commissioner, 54 T.C. 742 (1970) , affd. 445 F.2d 985 (10th Cir. 1971) , cert. denied 404 U.S. 940 (1971) .
discussed Cited "see" North Ridge Country Club v. Commissioner (2×)
Tax Ct. · 1987 · signal: see · confidence high
See Golsen v. Commissioner , 54 T.C. 742 (1970) , affd. without discussion of this point 445 F.2d 985 (10th Cir. 1971) , cert. denied 404 U.S. 940 (1971) .
discussed Cited "see" McDonald v. Commissioner (2×)
Tax Ct. · 1987 · signal: see · confidence high
See Golsen v. Commissioner , 54 T.C. 742 (1970) , affd. 445 F.2d 985 (10th Cir. 1971) , cert. denied 404 U.S. 940 ↩ (1971) . 12.
cited Cited "see" MacElvain v. Commissioner
Tax Ct. · 1987 · signal: see · confidence high
See Golsen v. Commissioner, 54 T.C. 742 (1970) , affd. 445 F.2d 985 (10th Cir. 1971) , cert. denied 404 U.S. 940 ↩ (1971) .
discussed Cited "see" Rutana v. Commissioner (2×)
unknown court · 1987 · signal: see · confidence high
See Golsen v. Commissioner , *1334 54 T.C. 742 (1970) , affd. 445 F.2d 985 (10th Cir. 1971) , cert. denied 404 U.S. 940 (1971) .
cited Cited "see" Hammett v. Commissioner
Tax Ct. · 1987 · signal: see · confidence high
See Golsen v. Commissioner, 54 T.C. 742 (1970) , affd. 445 F.2d 985 (10th Cir. 1971) , cert. denied 404 U.S. 940 (1971) .
discussed Cited "see" Vallone v. Commissioner (2×)
Tax Ct. · 1987 · signal: see · confidence high
See Golsen v. Commissioner , 54 T.C. 742 (1970) , affd. 445 F.2d 985 (10th Cir. 1971) , cert denied 404 U.S. 940 ↩ (1971) . 18.
cited Cited "see" W.B. Lasher Co. v. Commissioner
Tax Ct. · 1986 · signal: see · confidence high
See Golsen v. Commissioner, 54 T.C. 742 (1970) , affd. 445 F.2d 985 (10th Cir. 1971) , cert. denied 404 U.S. 940 (1971) . 9 Petitioners assert that the requirements of May have been satisfied.
discussed Cited "see" Grosewald v. Commissioner
Tax Ct. · 1986 · signal: see · confidence high
See Golsen v. Commissioner, 54 T.C. 742 (1970) , affd. 445 F.2d 985 (10th Cir.), cert. denied 404 U.S. 940 (1971) . 2 We sympathize with the inequity of which petitioners complain by stating that *516 they have not taken any greater monetary benefit than the statute allows.
discussed Cited "see" Gene L. Kreider and Estate of Berniece L. Kreider, Deceased, Gene L. Kreider v. Commissioner of Internal Revenue
7th Cir. · 1985 · signal: see · confidence high
See Golsen v. Commissioner, 54 T.C. 742, 756-57 (1970) (Tax Court bound to apply law of circuit to which appeal of decision would lie), aff'd, 445 F.2d 985 (10th Cir.), cert. denied, 404 U.S. 940 , 92 S.Ct. 284 , 30 L.Ed.2d 254 (1971).
cited Cited "see" Wolfe v. Commissioner
Tax Ct. · 1984 · signal: see · confidence high
See Golsen v. Commissioner, 54 T.C. 742 (1970) , affd. 445 F.2d 985 (10th Cir. 1971) , cert. denied 404 U.S. 940 (1971) .
discussed Cited "see" Baetens v. Commissioner (2×)
Tax Ct. · 1984 · signal: see · confidence high
See Golsen v. Commissioner, 54 T.C. 742 (1970), affd. 445 F.2d 985 (10th Cir. 1971), cert. denied 404 U.S. 940 (1971).
discussed Cited "see" Lerner v. Ammerman (2×)
Md. Ct. Spec. App. · 1983 · signal: see · confidence high
See Parish v. Maryland and Virginia Milk Producers Association, Inc., 250 Md. 24 , 242 A.2d 512 (1968), cert. denied, 404 U.S. 940 , 92 S.Ct. 280 , 30 L.Ed.2d 253 (1971); McQuillen v. National Cash Register Co., 112 F.2d 877 (4th Cir., 1940); Eisler v. Eastern States Corporation, supra, 182 Md. at 334 , 35 A.2d 118 .
discussed Cited "see" Aladdin Industries, Inc. v. Commissioner
Tax Ct. · 1981 · signal: see · confidence high
See Edwards v. Commissioner , 67 T.C. 224 (1976) , where we reluctantly applied the rule in Golsen v. Commissioner , 54 T.C. 742 (1970) , affd. 445 F.2d 985 (10th Cir. 1971) , *512 cert. denied 404 U.S. 940 (1971) (herein the Golsen rule) to decide a case in a manner at odds with our own rule.
cited Cited "see" Wilson v. Thompson
5th Cir. · 1981 · signal: see · confidence high
Fitzgerald v. Peek, 636 F.2d 943 (5th Cir. 1981); see Duncan v. Perez, 445 F.2d 557 (5th Cir.), cert. denied, 404 U.S. 940 , 92 S.Ct. 282 , 30 L.Ed.2d 254 (1971).
cited Cited "see" Wilson v. Thompson
5th Cir. · 1981 · signal: see · confidence high
Fitzgerald v. Peek, 636 F.2d 943 (5th Cir. 1981); see Duncan v. Perez, 445 F.2d 557 (5th Cir.), cert. denied, 404 U.S. 940 , 92 S.Ct. 282 , 30 L.Ed.2d 254 (1971).
discussed Cited "see" Estate of Best v. Commissioner (2×)
Tax Ct. · 1981 · signal: see · confidence high
In making this determination, we will apply the standards enunciated by the Fifth Circuit: The party asserting the estoppel must show that the issue to be concluded is identical to an issue decided in the prior litigation, that it was actually litigated, and the decision on the issue must have been necessary to the prior judgment. * * * In re Merrill , 594 F.2d 1064 , 1067 (5th Cir. 1979) ; see James Talcott, Inc. v. Allahabad Bank, Ltd ., 444 F.2d 451 , 458-459 (5th Cir.), cert. denied 404 U.S. 940 (1971) .
cited Cited "see" Fitzgerald v. Peek
5th Cir. · 1981 · signal: see · confidence high
See Duncan v. Perez, 445 F.2d 557, 560 (5th Cir.), cert. denied, 404 U.S. 940 , 92 S.Ct. 282 , 30 L.Ed.2d 254 (1971).
cited Cited "see" Fitzgerald v. Peek
5th Cir. · 1981 · signal: see · confidence high
See Duncan v. Perez, 445 F.2d 557, 560 (5th Cir.), cert. denied, 404 U.S. 940 , 92 S.Ct. 282 , 30 L.Ed.2d 254 (1971).
discussed Cited "see" Herbert Hall v. Aetna Casualty and Surety Co., Etc., Employers National Insurance Company, Intervenor-Appellee (2×)
5th Cir. · 1980 · signal: see · confidence high
See Brody v. Aetna Casualty & Surety Co., 438 F.2d 1148 (5th Cir.), cert. denied, 404 U.S. 940 , 92 S.Ct. 273 , 30 L.Ed.2d 253 (1971); Louisiana Ry. & Nav.
discussed Cited "see" Bank of Heflin, Heflin, Alabama v. Landmark Inns of America, Inc., Etc., Charles W. Luedtke (2×)
5th Cir. · 1979 · signal: see · confidence high
See James Talcott, Inc. v. Allahabad Bank, Ltd., 444 F.2d 451, 461-63 (5th Cir.), cert. denied, 404 U.S. 940 , 92 S.Ct. 280 , 30 L.Ed.2d 253 (1971).
discussed Cited "see" Wilson v. Thompson
5th Cir. · 1979 · signal: see · confidence high
See Duncan v. Perez, 5 Cir., 1971, 445 F.2d 557, 560 , Cert. denied, 404 U.S. 940 , 92 S.Ct. 282 , 30 L.Ed.2d 254 23 In a submission to this Court, the plaintiffs have described the second count of their civil complaint, see Part I.D Supra, as alleging a claim for false arrest.
cited Cited "see" Wilson v. Thompson
5th Cir. · 1979 · signal: see · confidence high
See Duncan v. Perez, 5 Cir., 1971, 445 F.2d 557, 560 , cert. denied, 404 U.S. 940 , 92 S.Ct. 282 , 30 L.Ed.2d 254 . .
cited Cited "see" Emmer v. Commissioner
Tax Ct. · 1978 · signal: see · confidence high
See Golsen v. Commissioner , 54 T.C. 742 (1970) , affd. 445 F.2d 985 (10th Cir. 1971) , cert. denied 404 U.S. 940 ↩ (1971) . 5.
cited Cited "see" Jacqueline, Inc. v. Commissioner
Tax Ct. · 1977 · signal: see · confidence high
See Golsen v. Commissioner, 54 T.C. 742 (1970) , affd. 445 F. 2d 985 (10th Cir. 1971) , cert. denied 404 U.S. 940 (1971) .
cited Cited "see" Silverton v. Commissioner
unknown court · 1977 · signal: see · confidence high
See Golsen v. Commissioner, 54 T.C. 742 (1970) , affd. 445 F. 2d 985 (10th Cir. 1971) , cert. denied 404 U.S. 940 ↩ (1971) . 18.
cited Cited "see" Zweifel v. Morgan
N.J. Super. Ct. App. Div. · 1976 · signal: see · confidence high
See Purcell v. Kapelski, 444 F. 2d 380, 383 (3 Cir.1971), cert. den. 404 U.S. 940 , 92 S.Ct. 283 , 30 L.Ed. 2d 254 (1971).
cited Cited "see" Felder v. United States
9th Cir. · 1976 · signal: see · confidence high
See Hart v. Forchelli, 445 F.2d 1018 (2d Cir.), cert. denied, 404 U.S. 940 , 92 S.Ct. 284 , 30 L.Ed.2d 254 (1971); Brown v. Louisiana & Arkansas R.
Parish
v.
Maryland & Virginia Milk Producers Assn., Inc.
No. 71-341.
Supreme Court of the United States.
Nov 9, 1971.
404 U.S. 940
Published
1 passages pin-cited by 1 case
Pinpoint authority: bottom 62%
Citer courts: Court of Appeals of Maryland (2)

Ct. App. Md. Certiorari denied.