green
Positive treatment
2.2 score
Treatment trajectory · 1943 → 2026 · click a year to view as-of
1943
1984
2026
Top citers, strongest first. 4 distinct citers.
How cited ↗
discussed
Cited "see"
D'Angelo Assoc., Inc. v. Commissioner
(2×)
See Wilgard Realty Co. v. Commissioner, 127 F.2d 514, 516 (2d Cir. 1942), affg. 48 B.T.A. 557 (1941), cert. denied 317 U.S. 655 (1942); Stanton v. United States, 512 F.2d 13, 17 (3d Cir. 1975); B.
discussed
Cited "see"
Easson v. Commissioner
(2×)
See Wilgard Realty Co ., 43 B.T.A. 557 , 562 , affd. 127 F. 2d 514 (C.A. 2), certiorari denied 317 U.S. 655 , in which case taxpayer contended that section 213(f) of the Revenue Act of 1939 (by which section an exchange was brought within section 112(b)(5) , despite the assumption of debt) was unconstitutional because of its retroactive effect on basis.
cited
Cited "see"
Carqueville v. Folsom
See, for example, Williams v. United States, 7 Cir., 1942, 126 F.2d 129, 132 , certiorari denied 1942, 317 U.S. 655 , 63 S.Ct. 52 , 87 L.Ed. 527 .
discussed
Cited "see, e.g."
Harte v. United States
See also Wilgard Realty Co. v. Commissioner of Internal Revenue, 2 Cir., 1942, 127 F.2d 514 , certiorari denied 317 U.S. 655 , 63 S.Ct. 52 , 87 L.Ed. 527 (retroactive application of statute effecting change in basis of property for purposes of gain or loss on sale thereof); Thorp’s Estate v. Commissioner of Internal Revenue, 3 Cir., 1947, 164 F.2d 966 , certiorari denied 333 U.S. 843 , 68 S.Ct. 660 , 92 L.Ed. 1126 (retroactive taxation of reserved power to alter, amend or revoke trust).
Retrieving the full opinion text from the archive…
Katz Underwear Co.
v.
United States
v.
United States
No. 251.
Supreme Court of the United States.
Oct 12, 1942.
Mr. Prew Savoy for petitioner. Solicitor General Fahy, Assistant Attorney General Clark, and Messrs. Sewall Key and J. Louis Monarch for the United States.
Cited by 26 opinions | Published
Petition for writ of certiorari to the Circuit Court of Appeals for the Third Circuit denied.