Wiles v. Comm'r, 419 U.S. 996 (1974). · Go Syfert
Wiles v. Comm'r, 419 U.S. 996 (1974). Cases Citing This Book View Copy Cite
64 citation events (1 in the last 25 years) across 28 distinct courts.
Strongest positive: Fielder v. State (texapp, 1985-01-23)
Treatment trajectory · 1974 → 2026 · click a year to view as-of
1974 2000 2026
Top citers, strongest first. 11 distinct citers. How cited ↗
discussed Cited "see" Fielder v. State
Tex. App. · 1985 · signal: see · confidence high
See Yates v. State, 509 S.W.2d 600 (Tex. Crim.App.), cert. denied, 419 U.S. 996 , 95 S.Ct. 310 , 42 L.Ed.2d 270 (1974); Baker v. State, 368 S.W.2d 627 (Tex.Crim.App.1963); and Washburn v. State, 167 Tex.Crim. 125 , 318 S.W.2d 627 (1958).
cited Cited "see" Yustick v. Eli Lilly and Co.
E.D. Mich. · 1983 · signal: see · confidence high
See Akron Pressform Mold Co. v. McNeil Corp., 496 F.2d 230 (6th Cir.1974), cert. denied, 419 U.S. 997 , 95 S.Ct. 310 , 42 L.Ed.2d 270 .
discussed Cited "see" Mathis v. Eli Lilly and Co.
E.D. Tenn. · 1981 · signal: see · confidence high
Mc Iver v. Ragan (1816), 15 U.S. (2 Wheat.) 25, 29 , 4 L.Ed. 175, 177 (Marshall, C.J.); Peak v. Buck (1873), 62 Tenn. (3 Baxt.) 71, 73; see Akron Presform Mold Company v. McNeil Corporation, C.A. 6th (1974), 496 F.2d 230 , 233[4], certiorari denied (1974), 419 U.S. 997 , 95 S.Ct. 310 , 42 L.Ed.2d 270 .
discussed Cited "see" Andrew Gerardo v. Commissioner of Internal Revenue
3rd Cir. · 1977 · signal: accord · confidence high
It is established that “pending collection of taxes alleged to be due, the Service is permitted to assert inconsistent positions and to assess deficiencies against more than one person for the same tax liability if there is an accepted legal basis for each assertion.” Stone v. United States, 405 F.Supp. 642, 649 (S.D.N.Y.1975), aff’d, 538 F.2d 314 (2d Cir. 1976); accord, Wiles v. Commissioner of Internal Revenue, 499 F.2d 255, 259 (10th Cir.), cert. denied, 419 U.S. 966 , 95 S.Ct. 310 , 42 L.Ed.2d 270 (1974); Estate of Goodall, 391 F.2d 775 , 782-84 (8th Cir.), cert. denied, 393 U.S. 829…
discussed Cited "see" Ray C. Imel v. United States
10th Cir. · 1975 · signal: see · confidence high
See Wiles v. Commissioner of Internal Revenue, 10 Cir., 499 F.2d 255, 257 , cert. denied 419 U.S. 996 , 95 S.Ct. 310 , 42 L.Ed.2d 270 , and Mills v. Commissioner of Internal Revenue, 10 Cir., 442 F.2d 1149, 1151 .
discussed Cited "see" Willmar Poultry Company v. Morton-Norwich Products, Inc., and Richardson-Merrell, Inc.
8th Cir. · 1975 · signal: see · confidence high
See Akron Presform Mold Co. v. McNeil Corp., 496 F.2d 230, 232-33, 235 (6th Cir.), cert. denied, 419 U.S. 997 , 95 S.Ct. 310 , 42 L.Ed.2d 270 (1974); Suckow Borax Mines Consolidated, Inc. v. Borax Consolidated, Ltd., 185 F.2d 196 (9th Cir.), cert. denied, 340 U.S. 943 , 71 S.Ct. 506 , 95 L.Ed. 680 (1950); Philco Corp. v. Radio Corp. of America, 186 F.Supp. 155, 158-61 (E.D.Pa.1960); Solinski v. General Electric Co., 149 F.Supp. 784 (D.N.J.1957).
cited Cited "see, e.g." U.S. Aluminum Corp. v. Alumax, Inc.
N.D. Cal. · 1986 · signal: see also · confidence low
See also Akron Presform Mold Co. v. McNeil Corp., 496 F.2d 230 (6th Cir.1974), cert. denied, 419 U.S. 997 , 95 S.Ct. 310 , 42 L.Ed.2d 270 (1974).
discussed Cited "see, e.g." In Re \Agent Orange\" Product Liability Litigation"
E.D.N.Y · 1984 · signal: see, e.g. · confidence low
See, e.g., Michie v. Great Lakes Steel Division National Steel Corp., 495 F.2d 213 (6th Cir.) (three allegedly polluting defendants can be held jointly and severally liable), ce rt. denied, 419 U.S. 997 , 95 S.Ct. 310 , 42 L.Ed.2d 270 (1974); Phillips Petroleum Co. v. Hardee, 189 F.2d 205 (5th Cir.1951) (pollution); Rusch v. Phillips Petroleum Co., 163 Kan. 11 , 180 P.2d 270 (1947) (pollution); Maddux v. Donaldson, 362 Mich. 425 , 108 N.W.2d 33 (1961) (multiple collisions causing indivisible injuries); Landers v. East Texas Salt Water Disposal Co., 151 Tex. 251 , 248 S.W.2d 731 (1952) (polluti…
discussed Cited "see, e.g." Illinois v. City of Milwaukee
7th Cir. · 1984 · signal: see, e.g. · confidence low
See, e.g., Michie v. Great Lakes Steel Division, National Steel Corp., 495 F.2d 213, 215 (6th Cir.) (application of law of state of discharge to international pollution dispute), cert. denied, 419 U.S. 997 , 95 S.Ct. 310 , 42 L.Ed.2d 270 (1974); Sierra Club v. Adams, 578 F.2d 389 , 391 n. 14 (D.C.Cir.1978) (application of United States law to federal government actions abroad affecting environment).
discussed Cited "see, e.g." Rivcom Corp. v. Agricultural Labor Relations Board (2×)
Cal. · 1983 · signal: see also · confidence low
(See Columbus Janitor Service (1971) 191 N.L.R.B. 902 , 910-911; see also Rushton & Mercier Woodworking Co. (1973) 203 N.L.R.B. 123 , 125-126, enforced (1st Cir. 1974) 502 F.2d 1160 , cert. den., 419 U.S. 996 [ 42 L.Ed.2d 270 , 95 S.Ct. 310 ].) Great Dane aside, common sense supports the Board’s argument that it could infer bad motive from the lack of credibility in Harris’ explanations.
Retrieving the full opinion text from the archive…
Wiles et ux.
v.
Commissioner of Internal Revenue
No. 74-160.
Supreme Court of the United States.
Nov 11, 1974.
419 U.S. 996
Cited by 1 opinion  |  Published

C. A. 10th Cir. Certiorari denied.