green
Positive treatment
2.6 score
Treatment trajectory · 1941 → 2026 · click a year to view as-of
1941
1983
2026
Top citers, strongest first. 4 distinct citers.
How cited ↗
discussed
Cited "see"
Allen P. Unvert and Catherine R. Unvert v. Commissioner of Internal Revenue
See Union Trust Co. v. Commissioner, 111 F.2d 60, 61 (7th Cir.), cert. denied, 311 U.S. 658 , 61 S.Ct. 12 , 85 L.Ed. 421 (1940); Kahn v. Commissioner, 108 F.2d 748, 749 (2d Cir. 1940); Askin & Marine Co. v. Commissioner, 66 F.2d 776, 778 (2d Cir. 1933); Commissioner v. Liberty Bank & Trust Co., 59 F.2d 320, 325 (6th Cir. 1932).
discussed
Cited "see"
Ballou Construction Co. v. United States
See Block v. Commissioner, 39 B.T.A. 338 (1939), aff’d sub nom., Union Trust Co. v. Commissioner, 111 F.2d 60 (7th Cir. 1940), cert. denied, 311 U.S. 658 , 61 S.Ct. 12 , 85 L.Ed. 421 (1940); Alice Phelan Sullivan Corp. v. United States, 381 F.2d 399 (Ct.C1.1967).
discussed
Cited "see"
Mark E. Schlude and Marzalie Schlude, Husband and Wife v. Commissioner of Internal Revenue
(2×)
See Doyle v. Commissioner of Internal Revenue, 2 Cir., 110 F.2d 157 , 130 A.L.R. 989 , certiorari denied 311 U.S. 658 , 61 S.Ct. 13 , 85 L.Ed. 422 ; Denise Coal Co. v. Commissioner of Internal Revenue, 3 Cir., 271 F.2d 930 ; Baird v. Commissioner of Internal Revenue, 7 Cir., 256 F.2d 918, 924 , affirmed Commissioner of Internal Revenue v. Hansen, 360 U.S. 446 , 79 S.Ct. 1270 , 3 L.Ed.2d 1360 ; Universal Oil Products Co. v. Campbell, 7 Cir., 181 F. 2d 451, 469, 472 , certiorari denied 340 U.S. 850 , 71 S.Ct. 78 , 95 L.Ed. 623 (pointing out that an agreement for services had been fully performed…
discussed
Cited "see, e.g."
Gmelin v. Commissioner
See, e.g., *418 Union Trust Co. of Indianapolis v. Commissioner, 111 F.2d 60 , 61 (7th Cir. 1940) , cert. denied 311 U.S. 658 (1940) ; Kahn v. Commissioner, 108 F.2d 748 , 749 (2d Cir. 1940) ; Askin & Marine Co. v. Commissioner, 66 F.2d 776 , 778 (2d Cir. 1933) ; Commissioner v. Liberty Bank & Trust Co., 59 F.2d 320 , 325 (6th Cir. 1932) .
Retrieving the full opinion text from the archive…
Union Trust Co., Former
v.
Commissioner of Internal Revenue
v.
Commissioner of Internal Revenue
No. 105.
Supreme Court of the United States.
Oct 14, 1940.
Messrs. Paul Y. Davis, Kurt F. Pantzer, and William G. Sparks for petitioner. Solicitor General Biddle, Assistant Attorney General Clark, and Messrs. Sewall Key and Richard H. Demuth, and Miss Louise Foster for respondent.
Cited by 3 opinions | Published
Petition for writ of certiorari to the Circuit Court of Appeals for the Seventh Circuit denied.