green
Positive treatment
4.6 score
Treatment trajectory · 1958 → 2026 · click a year to view as-of
1958
1992
2026
Top citers, strongest first. 10 distinct citers.
discussed
Cited "see"
Lamark Shipping Agency, Inc. v. Commissioner
See Pelton Steel Casting Co. v. Commissioner , 28 T.C. 153 , 174 (1957) , affd. 251 F.2d 278 (7th Cir. 1958) , cert. denied 356 U.S. 958 ↩ (1958) ; see also Bittker and Eustice, Federal Income Taxation of Corporations and Shareholders, par. 8.07, p. 8-29 (4th ed.).
discussed
Cited "see"
Atlantic Properties, Inc. v. Commissioner
(2×)
See Pelton Steel Casting Co ., 28 T.C. 153 (1957) , affd. 251 F. 2d 278 (C.A. 7, 1958), certiorari denied 356 U.S. 958 (1958) . *87 *656 Whether a corporation has permitted its earnings and profits to accumulate beyond its reasonable needs and whether it was availed of for the purpose of avoiding the income tax with respect to its shareholders are both questions of fact.
cited
Cited "see"
United States v. Willie Clyde Harris
See Finsky v. Union Carbide and Carbon Corp., 249 F.2d 449, 459 (7th Cir. 1957), cert. denied 356 U.S. 957 , 78 S.Ct. 993 , 2 L.Ed.2d 1065 (1958).
discussed
Cited "see"
J. Gordon Turnbull, Inc. v. Commissioner
(2×)
See Pelton Steel Casting Co. v. Commissioner , 251 F. 2d 278 *42 (C.A. 7, 1958), certiorari denied 356 U.S. 958 .
discussed
Cited "see"
Pan American Petroleum Corporation v. Kansas-Nebraska Natural Gas Company, Inc.
See Natural Gas Pipeline Co. of America v. Federal Power Commission, supra.” ( 255 F.2d 865 .) (Emphasis supplied.) Support for the proposition that the Natural Gas Act is not inconsistent with agreements between the parties for repayments in the event certain increases in rates are held void is found in Natural Gas Pipeline Co. of America v. Harrington, 5 Cir., 1957, 246 F.2d 915 , certiorari denied 356 U.S. 957 , 78 S.Ct. 992 , 995, 2 L.Ed.2d 1065 .
discussed
Cited "see"
Walter Filipek v. Moore-Mccormack Lines, Inc., and Third Party and Eastern Rigging Corp., Third Party
(2×)
See Berge v. National Bulk Carriers Corp., 2 Cir., 1958, 251 F.2d 717 , certiorari denied 356 U.S. 958 , 78 S.Ct. 994 , 2 L.Ed.2d 1066 ; Halecki v. United New York & New Jersey Sandy Hook Pilots Ass'n, 2 Cir., 1958, 251 F.2d 708 , certiorari granted 357 U.S. 903 , 78 S.Ct. 1149 , 2 L.Ed.2d 1154 .
cited
Cited "see, e.g."
EMI Corp. v. Commissioner
Compare Pelton Steel Casting Co. v. Commissioner, 251 F. 2d 278 (7th Cir. 1958) , affg. 28 T.C. 153 (1957) , cert. denied 356 U.S. 958 (1958) and Lamark Shipping Agency, Inc. v. Commissioner, T.C.
discussed
Cited "see, e.g."
Ackerley Communications, Inc. v. City of Seattle
(2×)
See also United States v. Kissinger, 250 F.2d 940 (3d Cir.), cert. denied 356 U.S. 958 , 2 L.Ed.2d 1066 , 78 S.Ct. 995 (1958).
discussed
Cited "see, e.g."
Alf M. Landon v. Northern Natural Gas Company
See also Natural Gas Pipeline Co. of America v. Harrington, 246 F.2d 915 (5th Cir.) cert. den., 356 U.S. 957 , 78 S. Ct. 992 , 2 L.Ed.2d 1065 , and United Gas *21 Pipe Line Co. v. Memphis Light, Gas and Water Div., 358 U.S. 103 , 79 S.Ct. 194 , 3 L.Ed.2d 153 .
discussed
Cited "see, e.g."
United States v. Elmire L. Le Blanc
See also Coburn v. Commissioner of Internal Revenue, 138 F.2d 763 (C.C.A. 2d) "We deem it unnecessary here to enter into or to decide this conflict * *." Commissioner of Internal Revenue v. Flowers, 326 U.S. 465 at pages 471-472, 66 S.Ct. 250 , at page 253, 90 L.Ed. 203 , at page 208. 2 "We granted certiorari, 356 U.S. 956 , 78 S.Ct. 996 , 2 L.Ed.2d 1065 , to consider certain questions as to the application of § 23(a) (1) (A) of the Internal Revenue Code of 1939 raised by the course of decisions in the lower courts since our decision in Commissioner v. Flowers * * *.
County School Board, Arlington, Virginia
v.
Thompson
v.
Thompson
No. 887.
Supreme Court of the United States.
May 19, 1958.
Albertis S. Harrison, Jr., Attorney General of Virginia, Henry T. Wickham, Special Assistant to the Attorney General, Frank L. Ball and James H. Simmonds for petitioners.
Published
C. A. 4th Cir. Cer-tiorari denied.