green
Positive treatment
Quoted verbatim 1×
6.8 score
G Cite
cited 2× by 1 distinct case, last quoted 1981 ·
…it is clear that an expenditure need not be for a capital asset, as described in section 1221 of the code, 26 u.s.c. 1221 , in order to be classified as a capital expenditure.
⚠ not in text
Treatment trajectory · 1975 → 2026 · click a year to view as-of
1975
2000
2026
Top citers, strongest first. 8 distinct citers.
How cited ↗
examined
Cited as authority (quoted)
Ncnb Corporation, a North Carolina Corporation North Carolina National Bank v. United States
(3×)
also: Cited "see"
it is clear that an expenditure need not be for a capital asset, as described in section 1221 of the code, 26 u.s.c. 1221 , in order to be classified as a capital expenditure.
cited
Cited "see"
United States v. Gray
See United States v. Rizzo, 492 F.2d 443, 447 (2d Cir.1974), cert. denied, 417 U.S. 944 , 94 S.Ct. 3069 , 41 L.Ed.2d 665 (1974).
cited
Cited "see"
State v. Gallegos
See United States v. Rizzo, 492 F.2d 443, 446 (2nd Cir.), cert. denied, 417 U.S. 944 , 94 S.Ct. 3069 , 41 L.Ed.2d 299 (1974).
discussed
Cited "see"
Ncnb Corporation, a North Carolina Corporation North Carolina National Bank v. United States
(2×)
See Georator Corp. v. United States, 485 F.2d 283, 285 (4th Cir. 1973), cert. denied, 417 U.S. 945 , 94 S.Ct. 3069 , 41 L.Ed.2d 665 (1974). .
discussed
Cited "see"
Trinity Quarries, Inc., a Corporation v. United States of America, G. & W. Asphalt Co., Inc., a Corporation v. United States
(2×)
See Miller Box, Inc. v. United States, 488 F.2d 695, 702-03 (5th Cir.), cert. denied, 417 U.S. 945 , 94 S.Ct. 3069 , 41 L.Ed.2d 665 (1974).
discussed
Cited "see"
United States v. James M. McCoy
See United States v. Rizzo, 2 Cir. 1974, 492 F.2d 443, 447 , cert. denied, 417 U.S. 944 , 94 S.Ct. 3069 , 41 L.Ed.2d 665 ; United States v. Manfredi, 2 Cir. 1973, 488 F.2d 588, 601-02 , cert. denied, 417 U.S. 936 , 94 S.Ct. 2651 , 41 L.Ed.2d 240 . 8 .
discussed
Cited "see, e.g."
United States v. Raymond D. Masciarelli and Lawrence Schultz
See also United States v. Rizzo, 492 F.2d 443, 447 (2d Cir.), cert. denied, 417 U.S. 944 , 94 S.Ct. 3069 , 41 L.Ed.2d 665 (1974); United States v. Moore, 168 U.S.App.D.C. 227 , 513 F.2d 485, 502 (1975).
discussed
Cited "see, e.g."
United States v. Isadore Marion
(2×)
See also United States v. Rizzo, 492 F.2d 443, 447 (2d Cir.), cert. denied, 417 U.S. 944 , 94 S.Ct. 3069 , 41 L.Ed.2d 665 (1974) (evidence of counterfeiting intercepted pursuant to state wiretap authorization, subsequent approval by reference to renewal papers). 10 By its holding that the original order was, in effect, amended by reference to renewal application papers, the Tortorello panel recognized that the statute’s require ments did have to be met despite the similar nature of the offenses involved. 11 In this fashion, the requisite judicial approval for the incidental interceptions of …
Retrieving the full opinion text from the archive…
Georator Corp.
v.
United States
v.
United States
No. 73-1432.
Supreme Court of the United States.
Jun 10, 1974.
Published
Citer courts: Fourth Circuit (2)
C. A. 4th Cir. Certiorari denied.