green
Positive treatment
3.9 score
Treatment trajectory · 1935 → 2026 · click a year to view as-of
1935
1980
2026
Top citers, strongest first. 10 distinct citers.
How cited ↗
examined
Cited "see"
the Upjohn Company v. Carole Keeton Rylander, Comptroller of Public Accounts of the State of Texas And John Cornyn, Attorney General of the State of Texas
(3×)
also: Cited "see, e.g."
See id. §§ 171.002, .106, .110.
discussed
Cited "see"
General Dynamics Corp. v. Sharp
See Southern Realty Corp. v. McCallum, 65 F.2d 934, 935-36 (5th Cir.), cert. denied, 290 U.S. 692 , 54 S.Ct. 127 , 78 L.Ed. 596 (1933). 5 .General Dynamics earned approximately $21 million from the sale of 76 F-16s to the U.S. military in 1991. 6 .
cited
Cited "see"
General Dynamics Corporation v. John Sharp, Comptroller of Public Accounts of the State of Texas Martha Whitehead, Successor in Office to Kay Bailey Hutchison, Treasurer of the State of Texas And Dan Morales, Attorney General of the State of Texas
See Southern Realty Corp. v. McCallum , 65 F.2d 934, 935-36 (5th Cir.), cert. denied , 290 U.S. 692 (1933). 5.
discussed
Cited "see, e.g."
the Upjohn Company v. Carole Keeton Rylander, Comptroller of Public Accounts of the State of Texas And John Cornyn, Attorney General of the State of Texas
(2×)
See Tex. Tax Code Ann. § 171.110 (a)(1) (West 1992 & Supp. 2000); see also General Dynamics Corp. , 919 S.W.2d at 864 n.4 (citing Southern Realty Corp. v. McCallum , 65 F.2d 934, 935-36 (5th Cir.), cert. denied , 290 U.S. 692 (1933)) (acknowledging that past income is used to measure privilege of doing business in current year because past wealth is financial starting point for current year's business). 5.
discussed
Cited "see, e.g."
Upjohn Co. v. Rylander
See Tex.Tax Code Ann. § 171.110(a)(1) (West 1992 & Supp.2000); see also General Dynam- les Corp., 919 S.W.2d at 864 n. 4 (citing Southern Realty Corp. v. McCallum, 65 F.2d 934, 935-36 (5th Cir.), cert. denied, 290 U.S. 692 , 54 S.Ct. 127 , 78 L.Ed. 596 (1933)) (acknowledging that past income is used to measure privilege of doing business in current year because past wealth is financial starting point for current year’s business). 5 .Texas uses an apportionment formula in the form of a fraction to calculate a corporation's Texas business as follows: Texas receipts/Everywhere receipts.
discussed
Cited "see, e.g."
the Upjohn Company v. Carole Keeton Rylander, Comptroller of Public Accounts of the State of Texas And John Cornyn, Attorney General of the State of Texas
See Tex. Tax Code Ann. § 171.110 (a)(1) (West 1992 & Supp. 2000); see also General Dynamics Corp. , 919 S.W.2d at 864 n.4 (citing Southern Realty Corp. v. McCallum , 65 F.2d 934, 935-36 (5th Cir.), cert. denied , 290 U.S. 692 (1933)) (acknowledging that past income is used to measure privilege of doing business in current year because past wealth is financial starting point for current year's business). 5.
discussed
Cited "see, e.g."
Rylander v. 3 Beall Bros. 3, Inc.
See Tex. Tax Code Ann. § 171.110 (a)(1) (West 1992 & Supp.1999); see also General Dynamics Corp. v. Sharp, 919 S.W.2d 861 , 864 n. 4 (Tex.App.—Austin 1996, writ denied) (citing Southern Realty Corp. v. McCallum, 65 F.2d 934, 935-36 (5th Cir.), cert. denied, 290 U.S. 692 , 54 S.Ct. 127 , 78 L.Ed. 596 (1933)) (past income used to measure privilege of doing business in current year because past wealth is financial starting point for current year's business). 5 .
discussed
Cited "see, e.g."
Carole Keeton Rylander, Comptroller of Public Accounts of the State of Texas And John Cornyn, Attorney General of the State of Texas v. 3 Beall Brothers 3, Inc.
See Tex. Tax Code Ann. § 171.110 (a)(1) (West 1992 & Supp. 1999); see also General Dynamics Corp. v. Sharp , 919 S.W.2d 861 , 864 n.4 (Tex. App.--Austin 1996, writ denied) (citing Southern Realty Corp. v. McCallum , 65 F.2d 934, 935-36 (5th Cir.), cert. denied , 290 U.S. 692 (1933)) (past income used to measure privilege of doing business in current year because past wealth is financial starting point for current year's business). 5.
discussed
Cited "see, e.g."
Carole Keeton Rylander, Comptroller of Public Accounts of the State of Texas And John Cornyn, Attorney General of the State of Texas v. 3 Beall Brothers 3, Inc.
See Tex. Tax Code Ann. § 171.110 (a)(1) (West 1992 & Supp. 1999); see also General Dynamics Corp. v. Sharp , 919 S.W.2d 861 , 864 n.4 (Tex. App.--Austin 1996, writ denied) (citing Southern Realty Corp. v. McCallum , 65 F.2d 934, 935-36 (5th Cir.), cert. denied , 290 U.S. 692 (1933)) (past income used to measure privilege of doing business in current year because past wealth is financial starting point for current year's business). 5.
discussed
Cited "see, e.g."
Continental Illinois National Bank & Trust Co. v. Zagel
(2×)
See also Southern Realty Corp. v. McCallum (5th Cir. 1933), 65 F.2d 934, 935-36 , cert. denied (1933), 290 U.S. 692 , 78 L.
Retrieving the full opinion text from the archive…
Lafayette Worsted Co.
v.
Page, Collector of Internal Revenue
v.
Page, Collector of Internal Revenue
No. 502.
Supreme Court of the United States.
Nov 13, 1933.
Messrs. Laurence Arnold Tamer and James Craig Peacock for petitioner. Solicitor ■General Biggs, Messrs. Erwin N-. Griswold and J. Louis Monarch, and Miss Louise Foster for respondent.
Published
Petition for writ of certiorari to the Circuit Court of Appeals for the First Circuit denied.