Falk v. Comm'r, 342 U.S. 861 (1951). · Go Syfert
Falk v. Comm'r, 342 U.S. 861 (1951). Cases Citing This Book View Copy Cite
49 citation events across 21 distinct courts.
Strongest positive: American Greetings Corp. v. Dan-Dee Imports, Inc. (njd, 1985-10-02)
Treatment trajectory · 1954 → 2026 · click a year to view as-of
1954 1990 2026
Top citers, strongest first. 9 distinct citers.
discussed Cited "see" American Greetings Corp. v. Dan-Dee Imports, Inc.
D.N.J. · 1985 · signal: see · confidence high
See generally United States v. 88 Cases, More or Less, Containing Bireley’s Orange Beverage, 187 F.2d 967, 974 (3d Cir.), cert. denied, 342 U.S. 861 , 72 S.Ct. 88 , 96 L.Ed. 647 (1951) (the technical adequacy of surveys is a matter of weight, not admissibility).
cited Cited "see" Boucher v. Bomhoff
Alaska · 1972 · signal: see · confidence high
See United States v. 88 Oases, More or Less, Containing Bierley’s Orange Beverage, 187 F.2d 967, 974 (3d Cir.), cert. denied 342 U.S. 861 , 72 S.Ot. 88, 96 L.Ed. 648 (1951). .
discussed Cited "see" United States v. Georgia Railroad and Banking Company
5th Cir. · 1965 · signal: see · confidence high
As stated in Reisinger v. Commissioner of Internal Revenue, 2 Cir., 144 F.2d 475 , 477: ‘The purpose of the statute allowing deductions for depreciation is to permit the taxpayer currently to receive income tax-free to the extent that wear and tear and time decrease the value of his investment, or what is treated as his investment, in the property.’ (Emphasis ours.) It is the effect of Secs. 113(a) (5), 114(a) and 23 (n), to treat the values passing to the taxpayer as an heir ‘as (her) investment’.” Commissioner of Internal Revenue v. Moore (9 Cir. 1953) supra; see Pearson v. Commiss…
discussed Cited "see" Arrow Metal Products Corporation v. Federal Trade Commission
3rd Cir. · 1957 · signal: see · confidence high
See United States v. 88 Cases, More or Less, etc., 3 Cir., 187 F.2d 967, 974 , certiorari denied 1951, 342 U.S. 861 , 72 S.Ct. 88 , 96 L.Ed. 648 ; Household Finance Corp. v. Federal Finance Corp., D.C.D.Ariz.1952, 105 F.Supp. 164, 166 . 3 The petitioners complain that the cease and desist order is too drastic and that some other manner of preventing deception, if any, should be adopted.
discussed Cited "see" Arrow Metal Products Corp. v. Federal Trade Commission
3rd Cir. · 1957 · signal: see · confidence high
See United States v. 88 Cases, More or Less, etc., 3 Cir., 187 F.2d 967, 974 , certiorari denied 1951, 342 U.S. 861 , 72 S.Ct. 88 , 96 L.Ed. 648 ; Household Finance Corp. v. Federal Finance Corp., D.C.D.Ariz.1952, 105 F.Supp. 164, 166 .
discussed Cited "see, e.g." International v. Winship Green
1st Cir. · 1996 · signal: see, e.g. · confidence low
See, e.g., United States v. 88 Cases, More or Less, Containing Bireley's Orange Beverage, 187 F.2d 967, 971 (3d Cir.) (inferring that "the legislature contemplated the reaction of the ordinary person who is neither savant nor dolt, [and] who . . . exercises a normal measure of the layman's common sense and judgment"), cert. denied, 342 U.S. 861 (1951); see also Indianapolis Colts, Inc. v. Metropolitan Baltimore Football Club Ltd., 34 F.3d 410 , 414 (7th Cir. 1994) (explaining that the Lanham Act does not "protect the most gullible fringe of the consuming public").
discussed Cited "see, e.g." International v. Winship Green
1st Cir. · 1996 · signal: see, e.g. · confidence low
See, e.g., United States v. 88 Cases, More or Less, Containing ___ ____ _____________ ___________________________________ Bireley's Orange Beverage, 187 F.2d 967, 971 (3d Cir.) (inferring _________________________ that "the legislature contemplated the reaction of the ordinary person who is neither savant nor dolt, [and] who . . . exercises a normal measure of the layman's common sense and judgment"), cert. denied, 342 U.S. 861 (1951); see also Indianapolis Colts, _____ ______ ___ ____ ___________________ Inc. v. Metropolitan Baltimore Football Club Ltd., 34 F.3d 410 , ____ ___________________…
discussed Cited "see, e.g." The International Association of MacHinists and Aerospace Workers, Afl-Cio v. Winship Green Nursing Center (2×)
1st Cir. · 1996 · signal: see, e.g. · confidence low
See, e.g., United States v. 88 Cases, More or Less, Containing Bireley’s Orange Beverage, 187 F.2d 967, 971 (3d Cir.) (inferring that “the legislature contemplated the reaction of the ordinary person who is neither savant nor dolt, [and] who ... exercises a normal measure of the layman’s common sense and judgment”), ce rt. denied, 342 U.S. 861 , 72 S.Ct. 88 , 96 L.Ed. 648 (1951); see also Indianapolis Colts, Inc. v. Metropolitan Baltimore Football Club Ltd., 34 F.3d 410 , 414 (7th Cir.1994) (explaining that the Lanham Act does not “protect the most gullible fringe of the consuming pu…
discussed Cited "see, e.g." Stix Products, Inc. v. United Merchants & Manufacturers, Inc.
S.D.N.Y. · 1968 · signal: see also · confidence low
See also United States v. 88 Cases, etc., 187 F.2d 967, 974 (3d Cir.), cert. denied, 342 U.S. 861 , 72 S.Ct. 88 , 96 L.Ed. 648 (1951) (not hearsay at all, but a showing “as a fact [of] the reaction of ordinary householders and others of the public generally”); Marcalus Mfg.
Falk
v.
Commissioner of Internal Revenue
No. 284.
Supreme Court of the United States.
Oct 22, 1951.
342 U.S. 861
Louis Caplan and Charles C. MacLean, Jr. for petitioner., Solicitor General Perlman, Assistant Attorney General Caudle, Ellis N. Slack, A. F. Prescott and Morton K. Rothschild for respondent.
Published

C. A. 3d Cir. Certiorari denied.