green
Positive treatment
3.9 score
Treatment trajectory · 1940 → 2026 · click a year to view as-of
1940
1983
2026
Top citers, strongest first. 14 distinct citers.
How cited ↗
discussed
Cited "but see"
Oklahoma Natural Gas Co. v. McKee
But see Sampson v. Channell, 1 Cir., 110 F. 2d 754 , 128 A.L.R. 394 , Certiorari denied 310 U.S. 650 , 60 S.Ct. 1099 , 84 L.Ed. 1415 ; Lyon v. Mutual Benefit Health & Accident Ass’n, 305 U.S. 484 , 59 S.Ct. 297 , 83 L.Ed. 303 ; Continental Casualty Co. v. Shankel, 10 Cir., 88 F.2d 819, 824 .
cited
Cited "see"
Alves v. Siegel's Broadway Auto Parts, Inc.
See Sampson v. Channell, 110 F.2d 754, 759 (1st Cir.), cert. denied, 310 U.S. 650 , 60 S.Ct. 1099 , 84 L.Ed. 1415 (1940).
discussed
Cited "see"
Spencer D. Stewart, Et Ux. v. Commissioner of Internal Revenue
See n. 12. supra. Congress adopted the predecessor of that provision to permit taxpayers to avoid recognition of a gain or loss in transactions with a controlled corporation “where in a popular and economic sense there has been a mere change in the form of ownership and the taxpayer has not really ‘cashed in’ on the theoretical gain, or closed out a losing venture.” Portland Oil Co. v. Commissioner, 109 F.2d 479, 488 (1st Cir.), cert. denied, 310 U.S. 650 , 60 S.Ct. 1100 , 84 L.Ed. 1416 (1940).
discussed
Cited "see"
D'Angelo Assoc., Inc. v. Commissioner
(2×)
See Portland Oil Co. v. Commissioner, 109 F.2d 479, 488 (1st Cir. 1940), cert. denied 310 U.S. 650 (1940); B.
discussed
Cited "see"
Sun Insurance Office Limited v. John Clay
(2×)
See Sampson v. Channell, 1 Cir., 110 F.2d 754 , 128 A.L.R. 394 , certiorari denied 310 U.S. 650 , 60 S.Ct. 1099 , 84 L.Ed. 1415 .
discussed
Cited "see"
Commissioner of Internal Revenue v. Constantine Thomas
(2×)
See Sampson v. Channell, 1 Cir., 1940, 110 F.2d 754, 757 , 128 A.L.R. 394 , certiorari denied 1940, 310 U.S. 650 , 60 S.Ct. 1099 , 84 L.Ed. 1415 .
discussed
Cited "see"
MacIas v. Klein Appeal of Oakland Truck Sales, Inc
See Sampson v. Channell, 1 Cir., 1940, 110 F.2d 754 , 128 A.L.R. 394 , certiorari denied 310 U.S. 650 , 60 S.Ct. 1099 , 84 L.Ed. 1415 ; Palmer v. Hoffman, 1943, 318 U.S. 109 , 63 S.Ct. 477 , 87 L.Ed. 645 ; Guaranty Trust Co. v. York, 1945, 326 U.S. 99 , 65 S.Ct. 1464 , 89 L.Ed. 2079 ; Angel v. Bullington, 1947, 330 U.S. 183 , 67 S.Ct. 657 , 91 L.Ed. 832 .
discussed
Cited "see, e.g."
Coltec Industries, Inc. v. United States
Compare 26 U.S.C. § 1001 (a) (“Section 1001(a)”) 10 with 26 U.S.C. § 351 (a) (“Section 351(a)”). 11 And, Congress has “permitted deferment of such tax liability through the provisions of [Section 351(a)] ... in eases in which the taxpayer transfers property to a corporation solely in exchange for stock if, immediately following the transaction, [the taxpayer] controls the transferred corporation.” Campbell v. Wheeler, 342 F.2d 837, 838 (5th Cir.1965); see also Bittker & Eustice 113.01 (quoting Portland Oil Co. v. Commissioner, 109 F.2d 479, 488 (1st Cir.1940), cert, denied, 310 U…
cited
Cited "see, e.g."
Maryland Casualty Co. v. Williams
See also Sampson v. Channell, 110 F.2d 754 (1st Cir.), cert. denied, 310 U.S. 650 , 60 S.Ct. 1099 , 84 L.Ed. 1415 (1940).
discussed
Cited "see, e.g."
Maryland Casualty Company v. Williams
See also Sampson v. Channell, 110 F.2d 754 (1st Cir.), cert. denied, 310 U.S. 650 , 60 S.Ct. 1099 , 84 L.Ed. 1415 (1940). 14 Here we have a suit initiated in federal district court in Mississippi, where the accident occurred, which involves the construction of an insurance contract issued in Tennessee.
cited
Cited "see, e.g."
Turner Construction Co. v. United States
Compare Portland Oil Co. v. Commissioner of Internal Revenue, 109 F.2d 479 (1 Cir.), cert. denied, 310 U.S. 650 , 60 S.Ct. 1100 , 84 L.Ed. 1416 (1940).
discussed
Cited "see, e.g."
Turner Construction Company v. United States of America, Edmund A. Prentis, Lazarus White, Charles B. Spencer, Inc., and Spencer, White & Prentis, Inc. v. United States
Compare Portland Oil Co. v. Commissioner of Internal Revenue, 109 F.2d 479 (1 Cir.), cert. denied, 310 U.S. 650 , 60 S.Ct. 1100 , 84 L.Ed. 1416 (1940). 37 Our discussion of this complex question will proceed upon the following hypothesis: the judgment below can be affirmed only if all the following questions are answered in the Commissioner's favor.
cited
Cited "see, e.g."
Banco Nacional De Cuba v. Farr
See, e. g., Sampson v. Channell, 110 F.2d 754 , 128 A.L.R. 394 (1 Cir.), cert. den., 310 U.S. 650 , 60 S.Ct. 1099 , 84 L.Ed. 1415 (1940).
discussed
Cited "see, e.g."
Maine Steel, Inc. v. United States
See, e. g., Portland Oil Co. v. Commissioner, 1 Cir., 1940, 109 F.2d 479 , certiorari denied, 1940, 310 U.S. 650 , 60 S.Ct. 1100 , 84 L.Ed. 1416 ; Wilgard Realty Co. v. Commissioner, 2 Cir., 1942, 127 F.2d 514 , certiorari denied, 1942, 317 U.S. 655 , 63 S.Ct. 52 , 87 L.Ed. 527 ; American Compress & Warehouse Co. v. Bender, 5 Cir., 1934, 70 F.2d 655 , certiorari denied, 1934, 293 U.S. 607 , 55 S.Ct. 123 , 79 L.Ed. 698 ; American Bantam Car Company, 1948, 11 T.C. 397 , affirmed per curiam, 3 Cir., 1949, 177 F.2d 513 ; Schmieg, Hungate & Kotzian, Inc., 1932, 27 B.T.A. 337 .
Retrieving the full opinion text from the archive…
Channell
v.
Sampson
v.
Sampson
No. 976.
Supreme Court of the United States.
Jun 3, 1940.
Mr. Edward R. Hale for petitioner., ' Mr. James T. Connolly for respondent.
Cited by 5 opinions | Published
Petition for writ of certiorari to the Circuit Court of Appeals for the First Circuit denied.