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Positive treatment
5.3 score
Treatment trajectory · 1936 → 2026 · click a year to view as-of
1936
1981
2026
Top citers, strongest first. 6 distinct citers.
How cited ↗
discussed
Cited "see"
Fresenius Medical Care v. Dept. of Rev.
See, McCarthy Co. v. Comm’r, 80 F2d 618, 622 (9th Cir 1935), cert den, 298 US 655 (1936) (notice addressed to “McCarthy & Co.” instead of “McCarthy Company” upheld when the notice was sent to the correct address and accepted by taxpayer); Rio Grande Holding, Inc. v. Comm’r, TC Memo 1994-240 (1994) (“petitioner was not misled or deceived by [IRS’s] use of the name ‘Rio Grande Industries, Inc. and Subsidiaries’ in the notice of deficiency” when that “was not petitioner’s correct legal name at the time the notice of deficiency was issued” but had been the “correct le…
examined
Cited "see"
United States v. Lavance Greene, United States of America v. Randolph Greene
(4×)
United States v. Cella, 37 App.D.C. 423 (1911), cert. denied, 223 U.S. 728 , 32 S.Ct. 526 , 56 L.Ed. 633 (1912) (conspiracy to violate the District of Columbia bucket shop law); Fletcher v. United States, 42 App.D.C. 53 (1914) (conspiracy wrongfully to accuse a woman of unchastity and to commit perjury); Arnstein v. United States, 54 App.D.C. 199 , 296 F. 946 , cert. denied, 264 U.S. 595 , 44 S.Ct. 454 , 68 L.Ed. 867 (1924) (conspiracy to bring stolen stock into the District of Columbia); see Beard v. United States, 65 App.D.C. 231 , 82 F.2d 837 , cert. denied, 298 U.S. 655 , 56 S.Ct. 675 , 80…
discussed
Cited "see"
Thomas C. Keiningham v. United States of America, William R. Robey v. United States of America, Harry A. Kaufman v. United States of America, Donald L. Washington v. United States of America, Harold Snowden v. United States
(2×)
See Wyche v. United States, 1951, 90 U.S.App.D.C. 67 , 193 F.2d 703 , certiorari denied 1952, 342 U.S. 943 , 72 S.Ct. 556 , 96 L.Ed. 702 2 1936, 65 App.D.C. 231 , 82 F.2d 837 , certiorari denied 298 U.S. 655 , 56 S.Ct. 675 , 80 L.Ed. 1382 3 Cf. Wyche v. United States, supra note 1, 90 U.S.App.D.C. at page 69, 193 F. 2d at page 705 4 Mr. Justice Frankfurter, dissenting, United States v. Rabinowitz, 1950, 339 U.S. 56, 79 , 70 S.Ct. 430, 441 , 94 L.Ed. 653 ; and, of course, under the majority view in Rabinowitz, the evidence was lawfully seized as an incident of a lawful arrest, 339 U.S. at pages…
discussed
Cited "see"
Keiningham v. United States
(2×)
See Wyche v. United States, 1951, 90 U.S.App.D.C. 67 , 193 F.2d 703 , certiorari denied 1952, 342 U.S. 943 , 72 S.Ct. 556 , 96 L.Ed. 702 . . 1936, 65 App.D.C. 231 , 82 F.2d 837 , certiorari denied 298 U.S. 655 , 56 S.Ct. 675 , 80 L.Ed. 1382 . .
cited
Cited "see"
Commonwealth v. Jensky
See Beard v. United States, 82 Fed. (2d) 837, 841, certiorari denied, 298 U. S. 655 .
discussed
Cited "see, e.g."
Howard v. United States
(2×)
Holbrook v. United States, 284 F.2d 747, 754 (9th Cir.1960) (court held, based on 26 U.S.C. § 276 (c) (1939), that waiver at issue was valid and effective despite absence of the Commissioner’s agreement in writing); Commissioner v. Hind, 52 F.2d 1075, 1076, 1078 (9th Cir.1931) (court held, based on § 250(d) of Revenue Act of 1921, that Commissioner’s failure to sign waiver did not render waiver invalid); see also, e.g., McCarthy v. Commissioner, 80 F.2d 618, 620 (9th Cir.1935), cert. denied, 298 U.S. 655 , 56 S.Ct. 675 , 80 L.Ed. 1381 (1935); Crown Willamette Paper Co. v. McLaughlin, 81 …
Retrieving the full opinion text from the archive…
McCarthy Company
v.
Commissioner of Internal Revenue
v.
Commissioner of Internal Revenue
No. 780.
Supreme Court of the United States.
Apr 6, 1936.
Mr. John A. Jorgensen for petitioner. Solicitor General Reed, Assistant Attorney General Jackson, and Messrs. Sewall Key and Ellis N. Slack for respondent.
Published
Petition for writ of certiorari to the Circuit Court of Appeals for the Ninth Circuit denied.