green
Positive treatment
Quoted verbatim 1×
5.1 score
G Cite
cited 2× by 1 distinct case, last quoted 1983 ·
…trial courts have large discretion in regard to costs, and it is not the function of appellate courts to substitute their own discretion
⚠ not in text
Treatment trajectory · 1943 → 2026 · click a year to view as-of
1943
1984
2026
Top citers, strongest first. 8 distinct citers.
How cited ↗
examined
Cited as authority (quoted)
Robinson v. Howard University
(2×)
trial courts have large discretion in regard to costs, and it is not the function of appellate courts to substitute their own discretion
discussed
Cited "see"
Estate of Falese v. Commissioner
Richardson v. Commissioner, supra; Valetti v. Commissioner, supra; Paul Masters, 25 T.C. 1093 , 1099 (1956), affd. 243 F. 2d 335 (C.A. 3, 1957); Elsie SoRelle, 22 T.C. 459, 471 (1954); Louis Halle, 7 T.C. 245, 250 (1946), affd. 175 F. 2d 500 (C.A. 2, 1949), certiorari denied 338 U.S. 949 (1950); see Estate of Robert Lyons Hague, 45 B.T.A. 104, 110 (1941), affd. 132 F. 2d 775 (C.A. 2, 1943), certiorari denied 318 U.S. 787 (1943).
cited
Cited "see"
Audrey L. Zeeman, Individually and as of the Estate of Leon S. Lees, Jr. v. United States
See Hague Estate v. Commissioner, 132 F.2d 775 (2d Cir.), cert. denied, 318 U.S. 787 , 63 S.Ct. 983 , 87 L.Ed. 1154 (1943).
cited
Cited "see"
Sharwell v. Commissioner
See Estate of Robert Lyons Hague, 45 B.T.A. 104 , 109-110 , affd. 132 F. 2d 775 (C.A. 2, 1943), certiorari denied 318 U.S. 787 .
discussed
Cited "see"
Crusade v. Capital Transit Co.
See Allegheny County v. Maryland Casualty Co., 3 Cir., 132 F.2d 894 , certiorari denied 318 U.S. 787 , 63 S.Ct. 981 , 87 L.Ed. 1154 , and cf. McIlvaine Pat ent Corp. v. Walgreen Co., 7 Cir., 138 F.2d 177 , and Binder v. Commercial Travelers Mut.
discussed
Cited "see, e.g."
Intersimone v. Commissioner
See also Estate of Hague v. Commissioner, 132 F.2d 775 (2d Cir. 1943) , cert. denied 318 U.S. 787 (1943) ; Tokarski v. Commissioner, 87 T.C. 74 , 77 (1986) (bank deposits are prima facie evidence of the receipt of income).
discussed
Cited "see, e.g."
Baez v. United States Department of Justice
See, e.g., Shima v. Brown, 140 F.2d 337 (D.C.Cir.), cert. denied, 318 U.S. 787 , 63 S.Ct. 982 , 87 L.Ed. 1154 (1943); Compania Pelineon De Navegacion, S. A. v. Texas Petroleum Co., 540 F.2d 53, 56 (2d Cir. 1976), cert. denied, 429 U.S. 1041 , 97 S.Ct. 741 , 50 L.Ed.2d 753 (1977); Samuel v. University of Pittsburgh, 538 F.2d 991, 999 (3d Cir. 1976); Constantino v. American S/T Achilles, 580 F.2d 121 (4th Cir. 1978); Walters v. Roadway Express, Inc., 557 F.2d 521 (5th Cir. 1977); Lichter Foundation, Inc. v. Welch, 269 F.2d 142 (6th Cir. 1959); Popeil Bros. v. Schick Elec., Inc., 516 F.2d 772 (7t…
discussed
Cited "see, e.g."
A. Robert Teichner and Sylvia B. Teichner v. Commissioner of Internal Revenue
The deposits themselves create the suspicion of outside sources of income; for the government to assess a deficiency and place the burden of proof upon the taxpayer there is no need to “link the bank deposit with an identified income producing activity.” See Goe v. Commissioner of Internal Revenue, 198 F.2d 851, 852 (3d Cir.) cert, denied, 344 U.S. 897 , 73 S.Ct. 277 , 97 L.Ed. 693 (1952); see also Hague Estate v. Commissioner of Internal Revenue, 132 F.2d 775, 777 (2d Cir.) cert, denied, 318 U.S. 787 , 63 S.Ct. 983 , 87 L.Ed. 1154 (1943).
Retrieving the full opinion text from the archive…
Estate of Hague
v.
Commissioner of Internal Revenue
v.
Commissioner of Internal Revenue
No. 829.
Supreme Court of the United States.
Apr 12, 1943.
Messrs. Fred R. Angevine and Aaron H. Marx for petitioners. Solicitor General Fahy, Assistant Attorney General Samuel O. Clark, Jr., and Messrs. Sewall Key and Warren F. Wattles for respondent.
Published
Citer courts: District of Columbia Court of … (2)
Petition for writ of certiorari to the Circuit Court of Appeals for the Second Circuit denied.