S. D. Warren Co. v. Nat'l Labor Relations Bd., 383 U.S. 958 (1966). · Go Syfert
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S. D. Warren Co. v. Nat'l Labor Relations Bd., 383 U.S. 958 (1966). Cases Citing This Book View Copy Cite
“the supreme court has said that the determinative question is whether the taxpayer's purpose in entering into the transaction was primarily for profit.”
245 citation events (5 in the last 25 years) across 49 distinct courts.
Strongest positive: Miller v. Commissioner of Internal Revenue (ca10, 1988-01-11)
Treatment trajectory · 1966 → 2026 · click a year to view as-of
1966 1996 2026
Top citers, strongest first. 19 distinct citers.
discussed Cited as authority (quoted) ca10 1988
10th Cir. · 1988 · quote attribution · 1 verbatim quote · confidence low
the supreme court has said that the determinative question is whether the taxpayer's purpose in entering into the transaction was primarily for profit.
discussed Cited as authority (quoted) Miller v. Commissioner of Internal Revenue
10th Cir. · 1988 · quote attribution · 1 verbatim quote · confidence low
the supreme court has said that the determinative question is whether the taxpayer's purpose in entering into the transaction was primarily for profit.
discussed Cited as authority (rule) Stichting Pensioenfonds Voor De Gezondheid, Geestelijke en Maatschappelijke Belangen v. United States
D.D.C. · 1996 · confidence medium
Ct. 1221, 16 L.Ed.2d 300 (1966). 6 CONCLUSION For the foregoing reasons, the Court concludes that based upon the undisputed facts, the plaintiff is not entitled to a refund of taxes paid for 1993 because it does not qualify as a tax exempt “labor organization” under I.R.C. § 501(c)(5).
discussed Cited "see" Vons Companies, Inc. v. United States
Fed. Cl. · 2001 · signal: see · confidence high
See Knetsch v. United States, 172 Ct.Cl. 378 , 348 F.2d 932, 940 , 940 n. 14 (1965), cert. denied, 383 U.S. 957 , 86 S.Ct. 1221 , 16 L.Ed.2d 300 (1966); Bornstein v. United States, 170 Ct.Cl. 576 , 345 F.2d 558 , 564 n. 2 (1965). 9 Thus, IBM only ever so slightly expands the realm in which private letter rulings may be cited or used. 10 For its part, the Supreme Court has considered the precedential impact (or lack thereof) of private letter rulings or technical advice memoranda on three occasions.
cited Cited "see" United States v. Di Girolamo
N.D. Cal. · 1992 · signal: see · confidence high
See United States v. Kenner, 354 F.2d 780, 785 (2d Cir.1965), cert. denied, 383 U.S. 958 , 86 S.Ct. 1223 , 16 L.Ed.2d 301 (1966) (the payor of a bribe can, per se, be an aider and abettor).
discussed Cited "see" United States v. Edward J. Elkins
11th Cir. · 1989 · signal: see · confidence high
See Thaggard v. United States, 354 F.2d 735, 739 (5th Cir.1965), 6 cert. denied, 383 U.S. 958 , 86 S.Ct. 1222 , 16 L.Ed.2d 301 (1966); see also United States v. Rapp, 871 F.2d 957, 967 (11th Cir.1989); United States v. Norton, 867 F.2d 1354 , 1366 n. 14 (11th Cir.), cert. denied, — U.S. -, 109 S.Ct. 3192 , 105 L.Ed.2d 701 (1989); United States v. Rey, 811 F.2d 1453, 1457-60 (11th Cir.), cert. denied, 484 U.S. 830 , 108 S.Ct. 103 , 98 L.Ed.2d 63 (1987).
cited Cited "see" Midway Mfg. Co. v. Strohon
N.D. Ill. · 1983 · signal: see · confidence high
See Flick-Reedy Corp. v. Hydro-Line Manufacturing Co., 351 F.2d 546, 549 (7th Cir.1965), cert. denied, 383 U.S. 958 , 86 S.Ct. 1223 , 16 L.Ed.2d 301 (1966).
cited Cited "see" Williams Electronics, Inc. v. Artic International, Inc.
3rd Cir. · 1982 · signal: see · confidence high
See Flick-Reedy Corp. v. Hydro-Line Manufacturing Co., 351 F.2d 546, 549 (7th Cir. 1965), cert. denied, 383 U.S. 958 , 86 S.Ct. 1222 , 16 L.Ed.2d 301 (1966).
cited Cited "see" Midway Mfg. Co. v. Artic International, Inc.
N.D. Ill. · 1982 · signal: see · confidence high
See Flick-Reedy Corp. v. Hydro-Line Manufacturing Co., 351 F.2d 546 (7th Cir. 1965), cert, denied, 383 U.S. 958 , 86 S.Ct. 1223 , 16 L.Ed.2d 301 (1966).
discussed Cited "see" United States v. Michael
D.N.J. · 1978 · signal: see · confidence high
See United States v. Kenner, 354 F.2d 780, 785 (2d Cir. 1965), cert. denied, 383 U.S. 958 , 86 S.Ct. 1223 , 16 L.Ed.2d 301 (1966) [and cases cited therein] for the proposition that a payor of a bribe can be an aider and abettor under 18 U.S.C. § 2 .
discussed Cited "see" Bertha Lemle v. United States
2d Cir. · 1978 · signal: see · confidence high
See Knetsch v. United States, 348 F.2d 932, 940 , 172 Ct.Cl. 378 (1965), cert. denied, 383 U.S. 957 , 86 S.Ct. 1221 , 16 L.Ed.2d 300 (1966); Bornstein v. United States, 345 F.2d 558 , 563, 175 Ct.Cl. 576 (1965); Knapp-Monarch Co. v. Commissioner, 139 F.2d 863, 864 (8th Cir. 1944).
discussed Cited "see" United States v. Claude C. Wild, Jr.
D.C. Cir. · 1977 · signal: accord · confidence high
Accord, Biddinger v. Commissioner of Police, 245 U.S. 128, 135 , 38 S.Ct. 41, 43 , 62 L.Ed. 193 (1917) (“The statute of limitations is a defense and must be asserted on the trial by the defendant in criminal cases . . . .”) United States v. Kenner, 354 F.2d 780, 785 (2d Cir. 1965), cert. denied, 383 U.S. 958 , 86 S.Ct. 1223 , 16 L.Ed.2d 301 (1966). 8 .
discussed Cited "see" United States v. Charles Hubert Hill
5th Cir. · 1969 · signal: see · confidence high
See Murphy v. Houma Well Service, 409 F.2d 804 (5th Cir. 1969). 2 . 164 U.S. 492 , 17 S.Ct. 154 , 41 L.Ed. 528 (1896). 3 . 354 F.2d 735, 739 (1965) cert. denied 383 U.S. 958 , 86 S.Ct. 1222 , 16 L.Ed.2d 301 (1966).
cited Cited "see, e.g." Sterling-Kates v. United States
Ct. Cl. · 1987 · signal: see, e.g. · confidence low
See, e.g., Rough Diamond Co. v. United States, 173 Ct.Cl. 15 , 351 F.2d 636 (1965), cert. denied 383 U.S. 957 , 86 S.Ct. 1221 , 16 L.Ed.2d 300 (1966).
cited Cited "see, e.g." United States v. Russell E. Spitler, United States of America v. Duane Carpenter
4th Cir. · 1986 · signal: see also · confidence low
See also United States v. Kenner, 354 F.2d 780, 785 (2d Cir.1965), cert. denied, 383 U.S. 958 , 86 S.Ct. 1223 , 16 L.Ed.2d 301 (1966).
cited Cited "see, e.g." Arrowhead Metals, Ltd. v. United States
Ct. Cl. · 1985 · signal: see also · confidence low
See also Rough Diamond Co. v. United States, 173 Ct.Cl. 15, 26 , 351 F.2d 636, 642 , (1965), cert. denied, 387 U.S. 957 , 86 S.Ct. 1221 , 16 L.Ed.2d 300 (1966).
discussed Cited "see, e.g." State v. Prybil (2×)
Iowa · 1973 · signal: see also · confidence low
See, for example, United States v. Irwin, supra, where the single $400 payment was allegedly made in relation to a series of tax audits; see also United States v. Kenner, 354 F.2d 780 (2 Cir. 1965), cert. denied, 383 U.S. 958 , 86 S.Ct. 1223 , 16 L.Ed.2d 301 .
cited Cited "see, e.g." United States v. Cogan
S.D.N.Y. · 1967 · signal: see also · confidence low
See also United States v. Kenner, 354 F.2d 780 (2d Cir. 1965), cert. denied, 383 U.S. 958 , 86 S.Ct. 1223 , 16 L.Ed.2d 301 (1966).
discussed Cited "see, e.g." William T. Fulwood v. United States
D.C. Cir. · 1967 · signal: see, e.g. · confidence low
See, e. g., Thaggard v. United States, 354 F.2d 735 (5th Cir. 1965), cert. denied, 383 U.S. 958 , 86 S.Ct. 1222 , 16 L.Ed.2d 301 (1966) ; DeVault v. United States, 338 F.2d 179 (10th Cir. 1964); United States v. Kahaner, 317 F.2d 459, 483-484 (2d Cir.), cert. denied Corallo v. United States, 375 U.S. 835 , 84 S.Ct. 62 , 11 L.Ed.2d 65 (1963); United States v. Barnhill, 305 F.2d 164 (6th Cir.), cert. denied, 371 U.S. 865 , 83 S.Ct. 126 , 9 L.Ed.2d 102 (1962); White v. United States, 279 F.2d 740, 750 (4th Cir.), cert. denied, 364 U.S. 850 , 81 S.Ct. 96 , 5 L.Ed.2d 74 (1960); Costello v. United S…
S. D. Warren Co.
v.
National Labor Relations Board
No. 939.
Supreme Court of the United States.
Mar 28, 1966.
383 U.S. 958
Robert W. Meserve and John R. Halley for petitioner. Solicitor General Marshall, Arnold, Ordman, Dominick L. Manoli, Norton J. Come and Leonard M. Wagman for respondent.
Published
1 passages pin-cited by 2 cases
Pinpoint authority: bottom 75%
Citer courts: Tenth Circuit (2)

C. A. 1st Cir. Certiorari denied.