Sun Oil Co. v. Comm'r, 436 U.S. 944 (1978). · Go Syfert
Sun Oil Co. v. Comm'r, 436 U.S. 944 (1978). Cases Citing This Book View Copy Cite
104 citation events (5 in the last 25 years) across 33 distinct courts.
Strongest positive: 25 Collier bankr.cas.2d 1393, Bankr. L. Rep. P 74,350 in Re Pch Associates, Formerly Known as Simon Associates, Debtor. Liona Corporation, Inc. v. Pch Associates, Formerly Known as Simon Associates, Westinghouse Electric Corporation, Nico Construction Company, Inc., Pch Associates, Formerly Known as Simon Associates (ca2, 1991-11-19)
Treatment trajectory · 1978 → 2026 · click a year to view as-of
1978 2002 2026
Top citers, strongest first. 21 distinct citers. How cited ↗
discussed Cited "see" 25 Collier bankr.cas.2d 1393, Bankr. L. Rep. P 74,350 in Re Pch Associates, Formerly Known as Simon Associates, Debtor. Liona Corporation, Inc. v. Pch Associates, Formerly Known as Simon Associates, Westinghouse Electric Corporation, Nico Construction Company, Inc., Pch Associates, Formerly Known as Simon Associates
2d Cir. · 1991 · signal: see · confidence high
See Sun Oil Co. v. CIR, 562 F.2d 258, 263 (3d Cir.1977) ("[W]e look to the economic realities of the leases and not to the labels applied by the parties."), cert. denied, 436 U.S. 944 , 98 S.Ct. 2845 , 56 L.Ed.2d 785 (1978).
discussed Cited "see" Liona Corp. v. PCH Associates (In re PCH Associates)
2d Cir. · 1991 · signal: see · confidence high
See Sun Oil Co. v. CIR, 562 F.2d 258, 263 (3d Cir.1977) (“[W]e look to the economic realities of the leases and not to the labels applied by the parties.”), cert. denied, 436 U.S. 944 , 98 S.Ct. 2845 , 56 L.Ed.2d 785 (1978).
cited Cited "see" Christensen v. United States
D.N.J. · 1990 · signal: see · confidence high
See Anderson, Clayton & Co. v. United States, 562 F.2d 972 , 976 n. 6 (5th Cir.1977), cert. denied, 436 U.S. 944 , 98 S.Ct. 2845 , 56 L.Ed.2d 785 (1978).
cited Cited "see" Amicus, Inc. v. Post-Tension of Texas, Inc.
S.D. Tex. · 1987 · signal: see · confidence high
See Anderson, Clayton & Co. v. United States, 562 F.2d 972, 992 (5th Cir.1977), cert. denied, 436 U.S. 944 , 98 S.Ct. 2845 , 56 L.Ed.2d 785 (1978). 14.
discussed Cited "see" Willard K. Baker and Irene L. Baker v. United States
11th Cir. · 1984 · signal: see · confidence high
See Anderson, Clayton & Co. v. United States, 562 F.2d 972, 979 (5th Cir. 1977), cert. denied, 436 U.S. 944 , 98 S.Ct. 2845 , 56 L.Ed.2d 785 (1978). 3 Failure to limit rulings to prospective application, however, is reviewable for an abuse of discretion.
cited Cited "see" John Manocchio v. Commissioner of Internal Revenue
9th Cir. · 1983 · signal: see · confidence high
Id.; see Anderson, Clayton & Co. v. United States, 562 F.2d 972, 979 (5th Cir.1977), cert. denied, 436 U.S. 944 , 98 S.Ct. 2845 , 56 L.Ed.2d 785 (1978).
discussed Cited "see" MCI Telecommunications Corp. v. Federal Communications Commission
D.C. Cir. · 1983 · signal: see · confidence high
Co. v. FCC, 503 F.2d 1250 , 1279 (3d Cir.1974) (emphasis in original), cert. denied, 422 U.S. 1026 , 95 S.Ct. 2620 , 45 L.Ed.2d 684 (1975); see Western Union Int’l v. FCC, 568 F.2d 1012, 1020 (2d Cir.1977), cert. denied, 436 U.S. 944 , 98 S.Ct. 2845 , 56 L.Ed.2d 785 (1978). .
discussed Cited "see" MCI Telecommunications Corporation v. Federal Communications Commission and United States of America, Southern Pacific Communications Company, U.S. Telephone Communications, Inc., National Telephone Cooperative Association, U.S. Independent Telephone Association, American Telephone & Telegraph Company, Gte Service Corporation, Western Union Telegraph Company, National Association of Regulatory Utility Commissioners, United States Transmission Systems, Inc., Association of Long Distance Telephone Companies, Intervenors. MCI Telecommunications Corporation v. Federal Communications Commission and United States of America, Southern Pacific Communications Company, U.S. Telephone Communications, Inc., National Telephone Cooperative Association, U.S. Independent Telephone Association, American Telephone & Telegraph Company, Gte Service Corporation, Western Union Telegraph Company, National Association of Regulatory Utility Commissioners, Association of Long Distance Telephone Companies, Intervenors. United States Transmission Systems, Inc. v. Federal Communications Commission and United States of America, MCI Telecommunications Corporation, American Telephone & Telegraph Company, Southern Pacific Communications Company, National Telephone Cooperative Association, Gte Service Corporation, Western Union Telegraph Company, Association of Long Distance Telephone Companies, Intervenors. Satellite Business Systems v. Federal Communications Commission and United States of America, MCI Telecommunications Corporation, American Telephone & Telegraph Company, U.S. Transmission Systems, Inc., U.S. Independent Telephone Association, Western Union Telegraph Company, National Telephone Cooperative Association, Gte Service Corporation, Southern Pacific Communications Company, Association of Long Distance Telephone Companies, Intervenors. Satellite Business Systems v. Federal Communications Commission and United States of America, MCI Telecommunications Corporation, American Telephone & Telegraph Company, U.S. Independent Telephone Association, Western Union Telegraph Company, Gte Service Corporation, Southern Pacific Communications Company, National Telephone Cooperative Association, Association of Long Distance Telephone Companies, Intervenors. MCI Telecommunications Corporation v. Federal Communications Commission and United States of America, National Telephone Cooperative Association, Gte Service Corporation, U.S. Independent Telephone Association, Bell Operating Companies, Southern Pacific Communications Company, Western Union Telegraph Company, Association of Long Distance Telephone Companies, Satellite Business Systems, Intervenors. Bell Telephone Company of Pennsylvania v. Federal Communications Commission and United States of America, MCI Telecommunications Corporation, Southern Pacific Communications Company, U.S. Independent Telephone Association, U.S. Telephone Communications, Inc., Gte Service Corporation, National Telephone Cooperative Association, Association of Long Distance Telephone Companies, Western Union Telegraph Company, Satellite Business Systems, Intervenors. U.S. Telephone Communications, Inc. v. Federal Communications Commission and United States of America, MCI Telecommunications Corporation, Gte Service Corporation, Bell Operating Companies, Southern Pacific Communications Company, Association of Long Distance Telephone Companies, Western Union Telegraph Company, Intervenors
D.C. Cir. · 1983 · signal: see · confidence high
Co. v. FCC, 503 F.2d 1250 , 1279 (3d Cir.1974) (emphasis in original), cert. denied, 422 U.S. 1026 , 95 S.Ct. 2620 , 45 L.Ed.2d 684 (1975); see Western Union Int'l v. FCC, 568 F.2d 1012, 1020 (2d Cir.1977), cert. denied, 436 U.S. 944 , 98 S.Ct. 2845 , 56 L.Ed.2d 785 (1978) 24 Interconnection Facilities Provided to Int'l Record Carriers, 63 F.C.C.2d 761 , 767 (1977); see Southern Pac.
cited Cited "see" Rajspic v. Nationwide Mutual Insurance
Idaho · 1983 · signal: see · confidence high
See Anderson, Clayton & Co. v. United States, 562 F.2d 972 (5th Cir.1977), cert. denied, 436 U.S. 944 , 98 S.Ct. 2845 , 56 L.Ed.2d 785 (1978); IB J.
cited Cited "see" Cheshire Hospital v. New Hampshire-Vermont Hospitalization Service, Inc.
1st Cir. · 1982 · signal: see · confidence high
See Anderson, Clayton & Co. v. United States, 562 F.2d 972 , 985 n.30 (5th Cir. 1977), cert. denied, 436 U.S. 944 , 98 S.Ct. 2845 , 56 L.Ed.2d 785 (1978). .
discussed Cited "see" Cheshire Hospital v. New Hampshire-Vermont Hospitalization Service, Inc.
1st Cir. · 1982 · signal: see · confidence high
See Anderson, Clayton & Co. v. United States, 562 F.2d 972 , 985 n.30 (5th Cir. 1977), cert. denied, 436 U.S. 944 , 98 S.Ct. 2845 , 56 L.Ed.2d 785 (1978). 11 Appellant concedes that, " 'It is retroactive change of settled law, not retroactive settling of unsettled law, which may produce unjust results.' " Brief of Appellant at 21 (quoting K.
discussed Cited "see" American Federation of Government Employees v. Nimmo
E.D. Va. · 1982 · signal: see · confidence high
See Anderson, Clayton & Co. v. United States, 562 F.2d 972, 981 (5th Cir. 1977), cert. denied, 436 U.S. 944 , 98 S.Ct. 2845 , 56 L.Ed.2d 785 (1978); Maceren v. District Director, INS, 509 F.2d 934, 940 (9th Cir. 1974).
discussed Cited "see" Majors v. Green Meadows Apartments, Ltd.
S.D. Ga. · 1981 · signal: see · confidence high
See discussion infra. These regulations have the force and effect of law, see Anderson, Clayton & Co. v. United States, 562 F.2d 972 , rehearing denied, 565 F.2d 1215 (5th Cir. 1977), cert. denied, 436 U.S. 944 , 98 S.Ct. 2845 , 56 L.Ed.2d 785 (1978), and the FmHA is bound to comply with the regulations it promulgates.
discussed Cited "see" Lansons, Inc., Cross-Appellant v. Commissioner of Internal Revenue, Cross-Appellee
5th Cir. · 1980 · signal: see · confidence high
See Anderson, Clayton & Co. v. United States, 562 F.2d 972, 981 (5th Cir. 1977), cert. denied, 436 U.S. 944 , 98 S.Ct. 2845 , 56 L.Ed.2d 785 (1978); Woodward v. United States, 322 F.Supp. 332, 335 (W.D.
discussed Cited "see, e.g." Computer Sciences Corp. v. United States
Fed. Cl. · 2001 · signal: see also · confidence low
See also Anderson, Clayton & Co. v. United States, 562 F.2d 972, 981 (5th Cir.1977), cert. denied, 436 U.S. 944 , 98 S.Ct. 2845 , 56 L.Ed.2d 785 (1978); Chock Full O’ Nuts v. United States, 453 F.2d 300, 302-03 (2d Cir.1971).
discussed Cited "see, e.g." MCI Telecommunications Corporation v. Federal Communications Commission and United States of America, American Telephone and Telegraph Company, Mountain States Telephone and Telegraph Company, Us Sprint Communications Company Limited Partnership, Itt Communications Services, Inc., Competitive Telecommunications Association, Independent Data Communications Manufacturers Association, Inc., Southwestern Bell Telephone Company, Ad Hoc Telecommunications Users Committee, Intervenors. Us Sprint Communications Company Limited Partnership v. Federal Communications Commission and United States of America, American Telephone and Telegraph Company, MCI Telecommunications Corporation, Mountain States Telephone and Telegraph Company, Itt Communications Services, Inc., Competitive Telecommunications Association, Independent Data Communications Manufacturers Association, Inc., Southwestern Bell Telephone Company, Ad Hoc Telecommunications Users Committee, Intervenors. Independent Data Communications Manufacturers Association, Inc. v. Federal Communications Commission and United States of America, Us Sprint Communications Company Limited Partnership, MCI Telecommunications Corporation, Ad Hoc Telecommunications Users Committee, Mountain States Telephone and Telegraph Company, Itt Communications Services, Inc., Southwestern Bell Telephone Company, Competitive Telecommunications Association, American Telephone and Telegraph Company, Intervenors. Independent Data Communications Manufacturers Association, Inc. v. Federal Communications Commission and United States of America, Us Sprint Communications Company Limited Partnership, Illinois Bell Telephone Company, Indiana Bell Telephone Company, Inc., Michigan Bell Telephone Company, the Ohio Bell Telephone Company, and Wisconsin Bell, Inc. (Ameritech Operating Companies), MCI Telecommunications Corporation, American Telephone and Telegraph Company, Ad Hoc Telecommunications Users Committee, International Business MacHines Corporation, Southwestern Bell Telephone Company, Intervenors. Williams Telecommunications Group, Inc. v. Federal Communications Commission and United States of America, Independent Data Communications Manufacturers Association, Inc., Ad Hoc Telecommunications Users Committee, Us Sprint Communications Company Limited Partnership, International Business MacHines Corporation, American Telephone and Telegraph Company, Southwestern Bell Telephone Company, Intervenors
D.C. Cir. · 1990 · signal: see also · confidence low
ABC, 663 F.2d at 139 ; accord Ad Hoc, 680 F.2d at 797. 37 We have also made crystal clear (we thought) what the FCC must not examine when applying the functional equivalency test: "[c]onsideration of cost differentials and competitive necessity are properly excluded [from the likeness determination] and introduced only when determining whether the discrimination is unreasonable or unjust." ABC, 663 F.2d at 139 ; see also Western Union Int'l, Inc. v. FCC, 568 F.2d 1012 , 1019 n. 15 (2d Cir.1977), cert. denied, 436 U.S. 944 , 98 S.Ct. 2845 , 56 L.Ed.2d 785 (1978).
discussed Cited "see, e.g." MCI Telecommunications Corp. v. Federal Communications Commission
D.C. Cir. · 1990 · signal: see also · confidence low
We have also made crystal clear (we thought) what the FCC must not examine when applying the functional equivalency test: “[consideration of cost differentials and competitive necessity are properly excluded [from the likeness determination] and introduced only when determining whether the discrimination is unreasonable or unjust.” ABC, 663 F.2d at 139 ; see also Western Union Int’l, Inc. v. FCC, 568 F.2d 1012 , 1019 n. 15 (2d Cir.1977), cert. denied, 436 U.S. 944 , 98 S.Ct. 2845 , 56 L.Ed.2d 785 (1978).
discussed Cited "see, e.g." United States v. Shelton Coal Corp.
4th Cir. · 1987 · signal: see also · confidence low
See Bedford County Memorial Hospital v. Health & Human Services, 769 F.2d 1017,1024 (4th Cir.1985); see also Anderson, Clayton & Co. v. United States, 562 F.2d 972, 980-84 (5th Cir.1977), cert, denied, 436 U.S. 944 , 98 S.Ct. 2845 , 56 L.Ed.2d 785 (1978).
discussed Cited "see, e.g." United States v. Shelton Coal Corporation
4th Cir. · 1987 · signal: see also · confidence low
See Bedford County Memorial Hospital v. Health & Human Services, 769 F.2d 1017, 1024 (4th Cir.1985); see also Anderson, Clayton & Co. v. United States, 562 F.2d 972, 980-84 (5th Cir.1977), cert. denied, 436 U.S. 944 , 98 S.Ct. 2845 , 56 L.Ed.2d 785 (1978). 30 The Secretary seems to have arrived at the same conclusion regarding use of the exemption after the 1982 amendment.
cited Cited "see, e.g." Long v. United States
Ct. Cl. · 1986 · signal: see, e.g. · confidence low
See, e.g., Anderson, Clayton & Co. v. United States, 562 F.2d 972, 979 (5th Cir.1977), cert. denied, 436 U.S. 944 , 98 S.Ct. 2845 , 56 L.Ed.2d 785 (1978).
discussed Cited "see, e.g." American Broadcasting Companies, Inc. v. Federal Communications Commission and United States of America, Hughes Television Network, Inc., Intervenors
D.C. Cir. · 1980 · signal: see, e.g. · confidence low
See, e. g., Western Union International, Inc. v. FCC, 568 F.2d 1012 (2d Cir. 1977), cert. denied, 436 U.S. 944 , 98 S.Ct. 2845 , 56 L.Ed.2d 785 (1978); American Telephone & Telegraph Co. (Tariff FCC No. 267), 62 F.C.C.2d 774 (1977); American Telephone & Telegraph Co. (Hi/Lo), 55 F.C.C.2d 225 (1975), aff'd mem. sub nom.
Retrieving the full opinion text from the archive…
Sun Oil Co.
v.
Commissioner of Internal Revenue
No. 77-1303.
Supreme Court of the United States.
Jun 5, 1978.
436 U.S. 944
Published

C. A. 3d Cir. Certiorari denied.