Ehrman v. Comm'r, 314 U.S. 668 (1941). · Go Syfert
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Ehrman v. Comm'r, 314 U.S. 668 (1941). Cases Citing This Book View Copy Cite
90 citation events (2 in the last 25 years) across 19 distinct courts.
Strongest positive: Nevin v. Commissioner (tax, 1965-03-15) · Strongest negative: Betty Friedman, of the Estate of Joseph Friedman, Deceased v. The United States (cc, 1963-01-11)
Treatment trajectory · 1943 → 2026 · click a year to view as-of
1943 1984 2026
Top citers, strongest first. 7 distinct citers. How cited ↗
discussed Cited "but see" Betty Friedman, of the Estate of Joseph Friedman, Deceased v. The United States (2×) also: Cited "see, e.g."
Ct. Cl. · 1963 · signal: but cf. · confidence high
But cf. Thomson v. United States, 79 Ct.Cl. 224, 226-227 , for a special statute requiring resort to that agency 4 See, also, Tserioni v. United States, 94 Ct.Cl. 142, 147 , cert. denied, 314 U.S. 668 , 62 S.Ct. 129 , 86 L.Ed. 535 ; Utah Power & Light Co. v. United States, 67 Ct.Cl. 602, 606 ; King v. United States, 48 Ct.Cl. 371 , 375 5 See Croghan v. United States, 89 F. Supp. 1002 , 116 Ct.Cl. 577, 587 (removal); Siskind v. United States, 116 Ct. Cl. 809 (same); Gray v. United States, 124 Ct.Cl. 313 , (appointment); Harmon v. United States, 124 Ct.Cl. 751, 754-755 (discharge); Thomas v. Uni…
cited Cited "see" Nevin v. Commissioner
Tax Ct. · 1965 · signal: see · confidence high
See Ehrman v. Commissioner, 120 F. 2d 607 (C.A. 9, 1941), affirming 41 B.T.A. 652 , certiorari denied, 314 U.S. 668 (1941) .
discussed Cited "see" John W. Kelley and Bette C. Kelley v. Commissioner of Internal Revenue
9th Cir. · 1960 · signal: see · confidence high
See Ehrman v. Commissioner, 9 Cir., 120 F.2d 607 , certiorari denied 1941, 314 U.S. 668 , 62 S.Ct. 129 , 86 L.Ed. 534 ; Welch v. Solomon, 9 Cir., 1938, 99 F.2d 41 ; Richards v. Commissioner, 9 Cir., 1936, 81 F.2d 369 , 106 A.L.R. 249 .
discussed Cited "see" Continental Trading, Inc. v. Commissioner
Tax Ct. · 1957 · signal: see · confidence high
See Ehrman v. Commissioner, ( C.A. 9) 120 Fed. (2d) 607 , affirming 41 B.T.A. 652 , certiorari denied 314 U.S. 668 ; Snell v. Commissioner, supra. The record as a whole and petitioner's summary of the transactions to which we have already referred demonstrate conclusively that there was neither consistency nor frequency in those few isolated activities which could, within the express legislative intent, otherwise have been the kind of business in which Congress expected a foreign corporation to engage for purposes of the present issue.
cited Cited "see, e.g." Polakoff v. Delaware Steeplechase and Race Association
D. Del. · 1966 · signal: see also · confidence low
See also, May v. Midwest Refining Co., 1 Cir. 1941, 121 F.2d 431 , cert. denied, 314 U.S. 668 , 62 S.Ct. 129 , 86 L.Ed. 534 . 26 .
cited Cited "see, e.g." Friedman v. United States
Ct. Cl. · 1962 · signal: see also · confidence low
See, also, Tserioni v. United States, 94 Ct. Cl. 142, 147 , cert. denied, 314 U.S. 668 ; Utah Power & Light Co. v. United States, 67 Ct. Cl. 602, 606 ; King v. United States, 48 Ct. Cl. 371, 375 .
discussed Cited "see, e.g." American Can Co. v. Commissioner (2×)
Tax Ct. · 1961 · signal: compare · confidence low
Compare Ehrman v. Commissioner, 120 F. 2d 607, 610 (C.A. 9), affirming 41 B.T.A. 652 , certiorari denied 314 U.S. 668 : Taxpayers suggest ⅝ * * that they should not be held to have been in the trade or business * * * because ⅜ * ⅜ they were forced into the position by reason of the condition of the property when it was reacquired by them * * *.
Retrieving the full opinion text from the archive…
Ehrman
v.
Commissioner of Internal Revenue
No. 577.
Supreme Court of the United States.
Oct 20, 1941.
314 U.S. 668
Messrs. Sidney M. Ehrman and Lloyd W. Dinkelspiel for petitioners. Assistant Solicitor General Fahy, Assistant Attorney General Clark, and Messrs. J. Louis Monarch and Warner W. Gardner for respondent.
Cited by 1 opinion  |  Published

Petition for writ of certiorari to the Circuit Court of Appeals for the Ninth Circuit denied.