neutral
Cited (no substantive treatment)
0.6 score
Treatment trajectory · 1973 → 2026 · click a year to view as-of
1973
1999
2026
Top citers, strongest first. 1 distinct citer.
How cited ↗
discussed
Cited "but see"
Midland-Ross Corporation, Transferee of Surface Combustion Corporation v. United States
But see Anders v. United States, 462 F.2d 1147, 1149 (Ct.Cl.), cert. denied, 409 U.S. 1004 , 93 S.Ct. 557 , 34 L.Ed.2d 517 (1972) (gain on the sale of previously expensed rental items “was not realized from the ‘sale,’ but rather from reconverting the j)reviously expensed items into ‘property’ ”) ; Central Building & Loan Ass’n, 34 T.C. 447, 451 (1960) (accrued interest realized on the sale of note obligations did not arise from the sale, but rather constituted “receipt and collection” of the interest; see note 6, infra). 6 .
Retrieving the full opinion text from the archive…
Holland-America Line
v.
Foreign Study League
v.
Foreign Study League
No. 72-587.
Supreme Court of the United States.
Dec 11, 1972.
Published
Sup. Ct. Utah. Certiorari denied.