Krause v. Comm'r, 419 U.S. 1108 (1975). · Go Syfert
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Krause v. Comm'r, 419 U.S. 1108 (1975). Cases Citing This Book View Copy Cite
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cited 2× by 2 distinct cases, last quoted 1978 · …it is proper for an appellate court to affirm a correct decision of a lower court even when that decision is based on an inappropriate ground. ⚠ not in text
cited 2× by 2 distinct cases, last quoted 2004 · …t is proper for an appellate court to affirm a correct decision of a lower court even when that decision is based on an inappropriate ground ⚠ not in text
147 citation events (14 in the last 25 years) across 25 distinct courts.
Strongest positive: Errol O'Neil Nugent v. John Ashcroft, Attorney General of the United States, Errol O'Neil Nugent v. Patricia Mullin, Assoc. Special Agent in Charge of the Philadelphia Office of United States Immigration and Customs and Enforcement (Usice) of the Department of Homeland Security Theodore Nordmark, Assistant District Director for Deportation and Detention of Usice in Philadelphia the Department of Homeland Security (ca3, 2004-05-07)
Treatment trajectory · 1975 → 2026 · click a year to view as-of
1975 2000 2026
Top citers, strongest first. 30 distinct citers. How cited ↗
discussed Cited as authority (quoted) Errol O'Neil Nugent v. John Ashcroft, Attorney General of the United States, Errol O'Neil Nugent v. Patricia Mullin, Assoc. Special Agent in Charge of the Philadelphia Office of United States Immigration and Customs and Enforcement (Usice) of the Department of Homeland Security Theodore Nordmark, Assistant District Director for Deportation and Detention of Usice in Philadelphia the Department of Homeland Security
3rd Cir. · 2004 · quote attribution · 1 verbatim quote · confidence low
t is proper for an appellate court to affirm a correct decision of a lower court even when that decision is based on an inappropriate ground
discussed Cited as authority (quoted) Nugent v. Atty Gen USA
3rd Cir. · 2004 · quote attribution · 1 verbatim quote · confidence low
t is proper for an appellate court to affirm a correct decision of a lower court even when that decision is based on an inappropriate ground
discussed Cited as authority (quoted) United States v. Guido Rocco, John Martin Neiman, Anthony R. La Duca, Herman Levine, Anthony R. La Duca
3rd Cir. · 1978 · signal: see, e.g. · quote attribution · 1 verbatim quote · confidence low
it is proper for an appellate court to affirm a correct decision of a lower court even when that decision is based on an inappropriate ground.
discussed Cited as authority (quoted) Harold Friedman Inc. v. Thorofare Markets Inc. And Union Real Estate Company
3rd Cir. · 1978 · quote attribution · 1 verbatim quote · confidence low
it is proper for an appellate court to affirm a correct decision of a lower court even when that decision is based on an inappropriate ground.
cited Cited "see" Steven Tengood v. City of Philadelphia
3rd Cir. · 2013 · signal: see · confidence high
See PAAC v. Rizzo, 502 F.2d 306 , 308 n. 1 (3d Cir.1974), ce rt. denied 419 U.S. 1108 , 95 S.Ct. 780 , 42 L.Ed.2d 804 (1975).
discussed Cited "see" Robinson v. Cross
E.D. Va. · 2000 · signal: see · confidence high
See Slayton v. Parrigan, 215 Va. 27 , 205 S.E.2d 680 (1974) (holding that claims eligible for review on direct appeal must be raised on direct appeal or be defaulted from habeas review), cert. denied, 419 U.S. 1108 , 95 S.Ct. 780 , 42 L.Ed.2d 804 (1975).
cited Cited "see" Terry v. Cross
E.D. Va. · 2000 · signal: see · confidence high
See Slayton v. Parrigan, 215 Va. 27 , 205 S.E.2d 680 (1974), cert. denied, 419 U.S. 1108 , 95 S.Ct. 780 , 42 L.Ed.2d 804 (1975).
cited Cited "see" Rodgers v. Angelone
E.D. Va. · 2000 · signal: see · confidence high
See Slayton v. Parrigan, 215 Va. 27 , 205 S.E.2d 680 (1974), cert. denied, 419 U.S. 1108 , 95 S.Ct. 780 , 42 L.Ed.2d 804 (1975).
discussed Cited "see" Michael D. Clagett v. Ronald Angelone, Director of the Virginia Department of Corrections
4th Cir. · 2000 · signal: see · confidence high
See Slayton v. Parrigan, 215 Va. 27 , 205 S.E.2d 680 (Va.1974), cert. de *379 nied, 419 U.S. 1108 , 95 S.Ct. 780 , 42 L.Ed.2d 804 (1975); Walker v. Mitchell, 224 Va. 568 , 299 S.E.2d 698, 699 (Va.1983).
cited Cited "see" Banks v. Powell
E.D. Va. · 1996 · signal: see · confidence high
See Slayton v. Parrigan, 215 Va. 27 , 205 S.E.2d 680 (1974), cert. denied, 419 U.S. 1108 , 95 S.Ct. 780 , 42 L.Ed.2d 804 (1975); Va.Code Ann. § 8.01-654(B)(2).
discussed Cited "see" Estate of Jack Green, John F. Conway v. United States (2×)
6th Cir. · 1995 · signal: see · confidence high
See Krause v. Commissioner, 497 F.2d 1109, 1112 (6th Cir.1974) (affirming Tax Court's holding that reciprocal trust doctrine applied where husband and wife taxpayers created cross-trust arrangements whereby husband transferred property in trust for the benefit of the couple's children, whereas wife transferred property in trust for benefit of couple's grandchildren), cert. denied, 419 U.S. 1108 , 95 S.Ct. 780 , 42 L.Ed.2d 804 (1975). 1 18 In this case, if the decedent had named himself as the trustee of the Jennifer trust, his Estate would be liable for taxes on the value of the trust.
cited Cited "see" George v. Angelone
E.D. Va. · 1995 · signal: see · confidence high
See Slayton v. Parrigan, 215 Va. 27 , 205 S.E.2d 680 (1974), cert. denied 419 U.S. 1108 , 95 S.Ct. 780 , 42 L.Ed.2d 804 (1975).
cited Cited "see" Hennessy v. Federal Deposit Insurance
3rd Cir. · 1995 · signal: see · confidence high
See PAAC v. Rizzo, 502 F.2d 306 , 308 n. 1 (3d Cir.1974), cert. denied, 419 U.S. 1108 , 95 S.Ct. 780 , 42 L.Ed.2d 804 (1975) (we can affirm the district court on any ground).
discussed Cited "see" Pens. Plan Guide P 23914i John T. Hennessy Michael B. High William A. Bracken Larry Gibson Martha C. Hitchcock Laurence A. Liss Ken Mancini George S. Rapp Roberta Griffin Torian Frank J. Soriero v. Federal Deposit Insurance Corporation, as Receiver for Meritor Savings Bank. Thomas Callahan v. Federal Deposit Insurance Corporation, as Receiver for Meritor Savings Bank. Appeal of John T. Hennessy, Roberta Griffin Torian, Michael B. High, William Bracken, Laurence Liss, Marty Hitchcock, George S. Rapp, Kenneth R. Mancini, Lawrence J. Gibson, Frank J. Soriero and Thomas Callahan, David A. Campbell, Jr. Robert F. Hanna Leslie Voth Helen T. Demarco, Individually, and Robert F. Hanna Helen T. Demarco, on Behalf of Themselves and All Others Similarly Situated (Separation Plan Class), and David A. Campbell, Jr., on Behalf of Himself and All Others Similarly Situated (Retiree Health Class), and David A. Campbell, Jr. Robert F. Hanna, on Behalf of Themselves and All Others Similarly Situated (Life Insurance Class) v. Federal Deposit Insurance Corporation, as Receiver for Meritor Savings Bank. Appeal of David A. Campbell, Jr., Robert F. Hanna, Helen T. Demarco and Leslie Voth, Joseph A. Adolf, Laurence J. Arnold, Christian F. Aurig, George W. Barber, Linda C. Barch, Richard F. Bate, Owen J. Behen, Lauren Bethea, Elizabeth L. Blankenhorn, Anne Marie Boback, Susan M. Brown, John J. Buczek, George S. Bunting, Mary Ann C. Burch, Edith Burkeitt, Thomas P. Callahan, David A. Campbell, Jr., Karla J. Carney, John M. Casamento, Jr., William J. Cathcart, Lisa Cavalli, Nancy L. Ceffaratti, Joseph D. Cellucci, Esther Cerbo, Carole A. Circucci, Anthony R. Coogan, Larry A. Cook, Samuel J. Cook, Wallace P. Cooney, Paul L. Coppola, Lorene C. Coquillette, Betty R. Corley, Harriet S. Corley, Joan T. Corson, David E. Coverdale, Mary C. Craige, Loius T. Cullen, John F. Culp, Edward D. Custer, Michael Czincila, Joan E. Debes, Irene v. Delizzio, Gail L. Delviscio, Harold L. Dempsey, Harold C. Dengel, Debra Anne Denight, Beatrice L. Desher, Joseph H. Devore, Jr., Anna S. Difelice, Mario Difelice, Mary Ann Digregorio, Leonid A. Dobrinin, Sarah S. Doody, Joseph M. Duffy, Leonard T. Ebert, John A. Fatula, Charles J. Ferrie, George W. Fetters, Jr., Lore L. Fisher, John P. Fogarty, Cynthia M. Ford, Doris Gagliardi, Barbara A. Gibson, Frances J. Gillen, William R. Goettle, Charles W. Gray, Iii, Eugene A. Heiwig, William H. Hilliard, William H.H. Hsu, Stanley E. Hunt, Charles C. Jones, Thomas C. Keiser, Kathleen F. Kelly, Lynn M. Kelly, Ethel S. Keowen, John Andrew Kinnerman, Philip W. Klinger, C. Andrew Krepps, Jr., John David Lambert, Michael G. Lewis, Patricia Leuthy, Salvatore Lizzio, Aldo S. Lombardi, Elisabeth W. Lord, Kathleen Lynch, E. David MacNally William C. MacNeill Jr., Frank Joseph Marullo, Edward M. Mason, Jr., Thomas G. Marvel, Ruth A. McAllister Joseph F. McCole Christine D. McCormick Philip J. McCormick Janet B. McCourt David C. Melnicoff, Freda I. Millar, Anthony M. Mingarino, Joseph J. Moffa, Linda Lee Montana, Barbara L. Morgan, Marion D. Morgan, Leonard v. Morris, David D. Morrison, Mary T. Murphy, Anthony J. Nocella, William A. Norris, Iii, Martha K. Nylund, Mary E. Orr, John T. Osmian, Charles E. Padgett, Patricia Pawling, Howard F. Pearce, Catherine P. Piccone, Peter P. Pryzbylkowski, Darlene E. Purugganan, Elizabeth L. Rafetto, Edward W. Rapp, Luba K. Reilly, Louise M. Reitano, Antoinette D. Rendino, Ms. Jamie Rindock, Jean Davis Robinson, Richard Rogers, Diane S. Rohr, Herbert A. Roth, Anthony J. Santilli, Jr., Kathleen M. Sawchynsky, Ruth C. Schmidt, Michael F. Scutti, Martin Selgrath, John W. Semple, Joseph F. Slane, Robert A. Smalley, Elizabeth K. Sonneborn, Fred B. Staas, Walter R. Staples, Robert C. Steinman, Arthur W. Stettler, Jean J. Stubbs, Anthony Tabasco, Robert B. Taylor, Annita L. Tedesco, Kenneth C. Thomas, Patricia E. Thompson, Dianne T. Tindall, James M. Toolan, Morris Varano, Stanley J. Verbeek, Donna Volz, Leslie C. Voth, Theresa M. Webb, Cynthia West, Robert B. Whitelaw, Alton T. Winner, Jr., Anne M. Wise, Verdella Wright, Anthony J. Zongaro and Lina G. Zanoni v. Federal Deposit Insurance Corporation, as Receiver for Meritor Savings Bank
3rd Cir. · 1995 · signal: see · confidence high
See PAAC v. Rizzo, 502 F.2d 306 , 308 n. 1 (3d Cir.1974), cert. denied, 419 U.S. 1108 , 95 S.Ct. 780 , 42 L.Ed.2d 804 (1975) (we can affirm the district court on any ground). 49 The Hennessy, Campbell, and Adolph plaintiffs all allege that following the FDIC's appointment as receiver, the FDIC did not properly repudiate the SPP pursuant to the statutory requirements found at 12 U.S.C.
cited Cited "see" Payne v. Thompson
E.D. Va. · 1994 · signal: see · confidence high
See Slayton v. Parrigan, 215 Va. 27 , 205 S.E.2d 680 (1974), cert. denied, 419 U.S. 1108 , 95 S.Ct. 780 , 42 L.Ed.2d 804 (1975); Va.Code Ann. § 8.01-654(B)(2).
discussed Cited "see" DeLong v. Thompson
E.D. Va. · 1991 · signal: accord · confidence high
This claim is also analyzed under an ineffective assistance of counsel theory at 111(A), supra. 3 . 28 U.S.C. § 2254 (d); accord Sumner v. Mata, 449 U.S. 539 , 101 S.Ct. 764 , 66 L.Ed.2d 722 (1981). 4 . 215 Va. 27 , 205 S.E.2d 680 (1974), cert. denied sub nom., Parrigan v. Paderick, 419 U.S. 1108 , 95 S.Ct. 780 , 42 L.Ed.2d 804 (1975). 5 . 476 U.S. 28 , 106 S.Ct. 1683 , 90 L.Ed.2d 27 (1986). 6 . 373 U.S. 83 , 83 S.Ct. 1194 , 10 L.Ed.2d 215 (1963). 7 .
cited Cited "see" Pruett v. Thompson
E.D. Va. · 1991 · signal: see · confidence high
See Slayton v. Parrigan, 215 Va. 27 , 205 S.E.2d 680 (1974), cert. denied, 419 U.S. 1108 , 95 S.Ct. 780 , 42 L.Ed.2d 804 (1975); Va.Code Ann. § 8.01-654(B)(2).
discussed Cited "see" Country Floors, Inc. v. A Partnership Composed of Charley Gepner and Gary Ford, D/B/A Country Tiles
3rd Cir. · 1991 · signal: see · confidence high
See PAAC v. Rizzo, 502 F.2d 306 , 308 n. 1 (3d Cir.1974) (citing Helvering v. Gowran, 302 U.S. 238, 245 , 58 S.Ct. 154, 157 , 82 L.Ed. 224 (1937)) (allowing affirmance on a legally correct theory different from the one relied on by the district court), cert. denied, 419 U.S. 1108 , 95 S.Ct. 780 , 42 L.Ed.2d 804 (1975).
discussed Cited "see" Richard L. Whitley v. Toni v. Bair, Warden, Mecklenburg Correctional Center
4th Cir. · 1986 · signal: see · confidence high
See note 2, supra. The circuit court considered the rest of Whitley’s claims to be barred under the Virginia procedural default doctrine set forth in Slayton v. Parrigan, 215 Va. 27 , 205 S.E.2d 680 (1974), cert. denied, 419 U.S. 1108 , 95 S.Ct. 780 , 42 L.Ed.2d 804 (1975). 4 .
discussed Cited "see" United States v. First National State Bank
3rd Cir. · 1980 · signal: see · confidence high
See PAAC v. Rizzo, 502 F.2d 306 , 308 & n.7 (3d Cir. 1974) (“It is proper for an appellate court to affirm a correct decision of a lower court even when that decision is based on an inappropriate ground.”), cert. denied, 419 U.S. 1108 , 95 S.Ct. 780 , 42 L.Ed.2d 804 (1975). .
cited Cited "see" Millard Griffith, John Baker and Bernice Mays v. Bell-Whitley Community Action Agency
6th Cir. · 1980 · signal: see · confidence high
See PAAC v. Rizzo, 502 F.2d 306, 314-15 (3d Cir. 1974), cert. denied, 419 U.S. 1108 , 95 S.Ct. 780 , 42 L.Ed.2d 804 (1975).
cited Cited "see" Haddon Township Board of Education v. New Jersey Department of Education
D.N.J. · 1979 · signal: see · confidence high
See PAAC v. Rizzo, 502 F.2d 306, 312 (3rd Cir. 1974), cert. denied, 419 U.S. 1108 , 95 S.Ct. 780 , 42 L.Ed.2d 804 (1975).
discussed Cited "see" Resident Advisory Board ex rel. Wylie v. Rizzo
3rd Cir. · 1977 · signal: see · confidence high
See PAAC v. Rizzo, 502 F.2d 306 , 308 n. 1 (3d Cir. 1974), cert. denied, 419 U.S. 1108 , 95 S.Ct. 780 , 42 L.Ed.2d 804 (1975); cf. California Bankers Ass’n v. Shultz, 416 U.S. 21, 71 , 94 S.Ct. 1494 , 39 L.Ed.2d 812 (1974) (appellees who obtained relief in District Court “are free to urge in [the Supreme] Court reasons for affirming the judgment of the District Court which may not have been relied upon by the District Court”). .
discussed Cited "see" Stradley v. Cortez
3rd Cir. · 1975 · signal: see · confidence high
See PAAC v. Rizzo, 502 F.2d 306 (3d Cir. 1974), cert. denied, 419 U.S. 1108 , 95 S.Ct. 780 , 42 L.Ed.2d 804 (1975). 1 Plaintiff's evidence consisted of testimony of the plaintiff who related the manner in which the accident occurred and who testified as to his injuries.
cited Cited "see" Stradley v. Cortez
unknown court · 1975 · signal: see · confidence high
See PAAC v. Rizzo, 502 F.2d 306 (3d Cir. 1974), cert. denied, 419 U.S. 1108 , 95 S.Ct. 780 , 42 L.Ed.2d 804 (1975). .
cited Cited "see, e.g." Gibbons v. Anton Noll, Inc.
3rd Cir. · 2003 · signal: see, e.g. · confidence low
See, e.g., PAAC v. Rizzo, 502 F.2d 306 , 308 n. 1 (3d Cir.1974), cert. denied, 419 U.S. 1108 , 95 S.Ct. 780 , 42 L.Ed.2d 804 (1975).
cited Cited "see, e.g." Dillard v. Brown
3rd Cir. · 1981 · signal: see, e.g. · confidence low
See, e. g., PAAC v. Rizzo, 502 F.2d 306 , 308 n.1 (3d Cir. 1974), cert. denied 419 U.S. 1108 , 95 S.Ct. 780 , 42 L.Ed.2d 804 (1975).
cited Cited "see, e.g." Dillard v. Brown
3rd Cir. · 1981 · signal: see, e.g. · confidence low
See, e. g., PAAC v. Rizzo, 502 F.2d 306 , 308 n.1 (3d Cir. 1974), cert. denied 419 U.S. 1108 , 95 S.Ct. 780 , 42 L.Ed.2d 804 (1975).
cited Cited "see, e.g." Fillippo v. S. Bonaccurso & Sons, Inc.
E.D. Pa. · 1978 · signal: compare · confidence low
Compare, PAAC v. Rizzo, 502 F.2d 306, 313 (3d Cir. 1974), cert. denied, 419 U.S. 1108 , 95 S.Ct. 780 , 42 L.Ed.2d 804 .
discussed Cited "see, e.g." Board of Ed. of Atlanta v. AMERICAN FED. OF S., C. & ME
N.D. Ga. · 1975 · signal: see, e.g. · confidence low
See, e. g., PAAC v. Rizzo, 502 F.2d 306 (3d Cir. 1974), cert. denied, 419 U.S. 1108 , 95 S.Ct. 780 , 42 L.Ed.2d 804 (1975), Milligan v. Milligan, 484 F.2d 446 (8th Cir. 1973), Spring City Flying Service, Inc. v. Vogel, 281 F.Supp. 594 (E.D.Wis.1968).
Retrieving the full opinion text from the archive…
Krause et ux.
v.
Commissioner of Internal Revenue
No. 74-494.
Supreme Court of the United States.
Jan 13, 1975.
419 U.S. 1108
Published
2 passages pin-cited by 4 cases
Pinpoint authority: bottom 92%
Citer courts: Third Circuit (4)

C. A. 6th Cir. Certiorari denied.