Moring v. United States, 287 U.S. 635 (1932). · Go Syfert
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Moring v. United States, 287 U.S. 635 (1932). Cases Citing This Book View Copy Cite
65 citation events across 12 distinct courts.
Strongest positive: Turner Construction Co. v. United States (ca2, 1966-07-26)
Treatment trajectory · 1937 → 2026 · click a year to view as-of
1937 1981 2026
Top citers, strongest first. 4 distinct citers. How cited ↗
discussed Cited as authority (rule) Turner Construction Co. v. United States
2d Cir. · 1966 · confidence medium
As the Court of Claims stated in Dresser v. United States, 55 F.2d 499, 511-512 , cert. denied, 287 U.S. 635 , 53 S. Ct.85, 77 L.Ed. 550 (1932): It often happens, as here, that the liquidation of a corporation extends over a period of years and a decision that a loss may be taken upon the basis of a valuation of the unliquidated assets and an estimate of the remaining liabilities and expenses would enable the taxing authorities to place the loss in a taxable year in which the taxpayer might have a very small income and would enable the taxpayer to select a taxable year in which to take the los…
discussed Cited "see" In Re Franklin (2×)
Bankr. E.D. Va. · 1997 · signal: see · confidence high
See Fooshee v. Snavely, 58 F.2d 772, 774 (W.D.Va.1931), aff'd 58 F.2d 774 (4th Cir.1932), cert. denied 287 U.S. 635 , 53 S.Ct. 85 , 77 L.Ed. 550 (1932).
discussed Cited "see" Mississippi Chemical Corporation v. United States of America, Coastal Chemical Corporation v. United States (2×)
5th Cir. · 1970 · signal: see · confidence high
See Dresser v. United States, 55 F.2d 499, 512 , 74 Ct.Cl. 55 , cert. denied, 287 U.S. 635 , 53 S.Ct. 85 , 77 L.Ed. 550 (1932); Hoppers Co. v. United States, 278 F.2d 946, 949 (Ct.Cl.1960). .
cited Cited "see" Hageman v. Commissioner
Tax Ct. · 1970 · signal: see · confidence high
See Dresser v. United States, 55 F. 2d 499 , 511-512 (Ct. Cl.) certiorari denied, 287 U.S. 635 ; Shore v. Commissioner, 286 F. 2d 742 , 745-746 (C.A. 5).
Retrieving the full opinion text from the archive…
Moring
v.
United States
No. 289.
Supreme Court of the United States.
Oct 17, 1932.
287 U.S. 635
Mr. Theodore Mack for petitioner. Solicitor General Thacher, Assistant Attorney General Youngquist, and Messrs. Leslie E. Salter, Paul D. Miller, and Wm. H. Riley, Jr., for the United States.
Cited by 22 opinions  |  Published

[*635] Petition for writ of certiorari to the Circuit Court of Appeals for the Fifth Circuit denied.