Vest v. Comm'r, 414 U.S. 1092 (1973). · Go Syfert
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Vest v. Comm'r, 414 U.S. 1092 (1973). Cases Citing This Book View Copy Cite
48 citation events (1 in the last 25 years) across 23 distinct courts.
Strongest positive: Lawrence E. Gilbertz and Verna Ann Gilbertz v. United States (ca10, 1987-02-23)
Treatment trajectory · 1973 → 2026 · click a year to view as-of
1973 1999 2026
Top citers, strongest first. 6 distinct citers. How cited ↗
discussed Cited "see" Lawrence E. Gilbertz and Verna Ann Gilbertz v. United States
10th Cir. · 1987 · signal: see · confidence high
See Vest v. C.I.R., 57 T.C. 128 (1971), rev’d on another issue, 481 F.2d 238 , cert. denied, 414 U.S. 1092 , 94 S.Ct. 722 , 38 L.Ed.2d 549 (1972), where the government argued that taxpayers were not entitled to capital gains treatment of payments for well and road locations because of the implied easement to use so much of the surface as may be necessary to exploit the leased minerals.
discussed Cited "see" Securities & Exchange Commission v. Securities Northwest, Inc.
9th Cir. · 1978 · signal: see · confidence high
See SEC v. Alan F. Hughes, Inc., 481 F.2d 401, 403 (2d Cir.), cert. denied, 414 U.S. 1092 , 94 S.Ct. 722 , 38 L.Ed.2d 549 (1973) (stating without comment that § 64a applies to SIPA liquidation and then applying the subsection of 64a that grants priority to an attorney’s fee).
discussed Cited "see" Securities And Exchange Commission v. Securities Northwest, Inc.
9th Cir. · 1978 · signal: see · confidence high
See SEC v. Alan F. Hughes, Inc., 481 F.2d 401 , 403 (2d Cir.), cert. denied, 414 U.S. 1092 , 94 S.Ct. 722 , 38 L.Ed.2d 549 (1973) (stating without comment that § 64a applies to SIPA liquidation and then applying the subsection of 64a that grants priority to an attorney's fee). 42 Section 64a accords the costs and expenses of administration first priority, above United States tax claims, which are ranked fourth.
discussed Cited "see, e.g." Caruth v. United States
N.D. Tex. · 1987 · signal: see also · confidence low
See also Regs. § 1.351-1(c)(5); Rev.Rul. 70-140, 1970-1 CB 73; Rev.Rul. 68-349, 1968-2 CB 143; see also Earl Vest, 57 TC 128 (1971), modified on other grounds, 481 F.2d 238 (5th Cir.), cert. denied, 414 U.S. 1092 , 94 S.Ct. 722 , 38 L.Ed.2d 549 (1973); Bittker & Eustice, supra n. 40, at 113.02. 43 .
discussed Cited "see, e.g." Securities & Exchange Commission v. United Financial Group, Inc.
D. Or. · 1975 · signal: see, e.g. · confidence low
See, e. g., Securities and Exchange Commission v. Alan F. Hughes, Inc., 481 F.2d 401 (2d Cir. 1973), cert. denied, 414 U.S. 1092 , 94 S.Ct. 722 , 38 L.Ed.2d 549 (1973), and Securities and Exchange Commission v. Capital Counsellors, Inc., 378 F.Supp. 224 (S.D.N.Y.1974), aff’d, 512, 654 (2d Cir. 1975).
discussed Cited "see, e.g." United States v. Walter Trutenko (2×)
7th Cir. · 1973 · signal: see also · confidence low
See also United States v. Signer, 482 F.2d 394 (6th Cir. 1973), cert. denied 414 U.S. 1092 , 94 S.Ct. 722 , 38 L.Ed.2d 549 . 15 We have considered defendant's other claims of error and find them to be without merit. 4 The judgment is 16 Affirmed. 17 SWYGERT, Chief Judge (dissenting). 18 As the majority recognizes the assistant United States Attorney's remark was improper.
Retrieving the full opinion text from the archive…
Vest et ux.
v.
Commissioner of Internal Revenue
No. 73-517.
Supreme Court of the United States.
Dec 10, 1973.
414 U.S. 1092
Published

C. A. 5th Cir. Certiorari denied.