green
Positive treatment
5.4 score
Treatment trajectory · 1972 → 2026 · click a year to view as-of
1972
1999
2026
Top citers, strongest first. 14 distinct citers.
cited
Cited "see"
Reginald F. Whatley Cindy D. Whatley v. Commissioner of Internal Revenue Service
See Geiger v. Commissioner, 440 F.2d 688, 689-90 (9th Cir.) (per curiam) (court does not have to accept taxpayer's unsubstantiated testimony), cert. denied, 404 U.S. 851 (1971).
discussed
Cited "see"
Washington Hospital Center Health System v. Riggs National Bank of Washington
See Riggs National Bank v. Summerlin, 144 U.S.App.D.C. 131, 136 , 445 F.2d 201 , 206, cert. denied, 404 U.S. 851 , 92 S.Ct. 91 , 30 L.Ed.2d 91 (1971) (particularly when a will is written by a skilled draftsman, normally cannot assume that same word means different things in different parts of the will).
discussed
Cited "see"
Brearton v. Commissioner
See Geiger v. Commissioner, 440 F.2d 688 , 689-690 (9th Cir. 1971) , affg. per curiam a Memorandum Opinion of this Court, cert. denied 404 U.S. 851 (1971) ; Sharwell v. Commissioner, 419 F.2d 1057 , 1060 (6th Cir. 1969) , affg. on this issue a Memorandum Opinion of this Court; Tokarski v. Commissioner, 87 T.C. 74 , 77 (1986) ; Kean v. Commissioner, 51 T.C. 337 (1968) , affd. in part, revd. in part on other grounds 469 F.2d 1183 ↩ (9th Cir. 1972) .
discussed
Cited "see"
Malicki v. Commissioner
See Geiger v. Commissioner, 440 F.2d 688 , 689-690 (9th Cir. 1971) , affg. per curiam a Memorandum Opinion of this *617 Court, cert. denied 404 U.S. 851 (1971) ; Sharwell v. Commissioner, 419 F.2d 1057 , 1060 (6th Cir. 1969) , affg. on this issue a Memorandum Opinion of this Court; Tokarski v. Commissioner, 87 T.C. 74 , 77 (1986) .
discussed
Cited "see"
George Gordon Liddy, and Frances Purcell Liddy v. Commissioner of Internal Revenue
(2×)
See Geiger v. Commissioner, 440 F.2d 688, 689-90 (9th Cir.), cert. denied, 404 U.S. 851 , 92 S.Ct. 88 , 30 L.Ed.2d 90 (1971) (uncontradicted evidence from taxpayer does not necessarily operate to overcome the presumption of correctness).
discussed
Cited "see"
Stevenson v. State
See United States v. Strauss, 443 F.2d 986, 990 (1st Cir.) (issue was the possible impact of newly discovered evidence on the credibility of a key prosecution witness), cert. denied, 404 U.S. 851 , 92 S.Ct. 87 , 30 L.Ed.2d 90 (1971); United States v. Meyers, 484 F.2d 113, 116 (3d Cir.1973) (an important factor in the government’s case depended upon perjured testimony); United States v. Wallace, 528 F.2d 863, 866 (4th Cir.1976) (“might” rule applied for perjured testimony of material witness); Newman v. United States, 238 F.2d 861, 863 (5th Cir.1956) (trial testimony of principal witness …
discussed
Cited "see"
Schuck v. Commissioner
See Geiger v. Commissioner, 440 F.2d 688 (9th Cir. 1971) , affg. per curiam a Memorandum Opinion of this Court, cert. denied 404 U.S. 851 (1971) ; *525 Halle v. Commissioner, 7 T.C. 245 (1946) , affd. 175 F.2d 500 (2d Cir. 1949) .
cited
Cited "see"
Jupiter Corp. v. United States
See Geiger v. Commissioner, 440 F.2d 688, 689 (9th Cir.1971), cert. denied, 404 U.S. 851 , 92 S.Ct. 88 , 30 L.Ed.2d 90 (1971).
cited
Cited "see"
Conovitz v. Comm'r
See Geiger v. Commissioner , 440 F. 2d 688 , 689-690 (9th Cir.), cert. denied 404 U.S. 851 (1971) .
discussed
Cited "see"
United States v. Jerome Fleet Cowden
See United States v. Strauss, 443 F.2d 986, 988 (1st Cir.), cert. denied, 404 U.S. 851 , 92 S.Ct. 87 , 30 L.Ed.2d 90 (1971); United States v. Tannuzzo, 174 F.2d 177 (2d Cir.) (A. Hand, J.), cert. denied, 338 U.S. 815 , 70 S.Ct. 38 , 94 L.Ed. 493 (1949).
discussed
Cited "see"
Roberts v. Commissioner
(2×)
See Geiger v. Commissioner, 440 F. 2d 688 (C.A. 9, 1971), affirming per curiam a Memorandum Opinion of this Court, certiorari denied 404 U.S. 851 (1971); Louis Halle, 7 T.C. 245 (1946).
discussed
Cited "see, e.g."
State v. Caldwell
(2×)
See, e.g., United States v. Strauss, 443 F.2d 986 , 989-90 (1st Cir.), cert. denied, 404 U.S. 851 , 92 S.Ct. 87 , 30 L.Ed.2d 90 (1971).
discussed
Cited "see, e.g."
United States v. Douglas T. Price
(2×)
See also United States v. Wabnik, 444 F.2d 203, 205 (2d Cir.), Cert. denied, 404 U.S. 851 , 92 S.Ct. 88 , 30 L.Ed.2d 91 (1971). 30 If viewed in isolation, any one of the factors noted by Agent Whitmore arriving from Chicago, appearing nervous, continually scanning the faces of the people in the terminal, carrying bags with no identification, handling luggage in an unusual manner, rushing out into the rain for a taxi, scanning the street upon arrival at one's destination might be unremarkable.
discussed
Cited "see, e.g."
United States v. Stuart Allen Perkal
See, also, United States v. Bornstein (7th Cir. 1971) 447 F.2d 742 , cert. denied 404 U.S. 851 , 92 S.Ct. 88 , 30 L.Ed.2d 91 (1971), which involved a scheme between an automobile garageman and an insurance adjuster to defraud the insurance carrier by inflated repair bills.
Stamas
v.
United States
v.
United States
No. 71-25.
Supreme Court of the United States.
Oct 12, 1971.
Published
C. A. 1st Cir. Certiorari denied.