Compagna v. United States, 325 U.S. 892 (1945). · Go Syfert
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Compagna v. United States, 325 U.S. 892 (1945). Cases Citing This Book View Copy Cite
41 citation events (1 in the last 25 years) across 17 distinct courts.
Strongest positive: Estate of De Niro v. Commissioner (tax, 1985-03-25)
Treatment trajectory · 1947 → 2026 · click a year to view as-of
1947 1986 2026
Top citers, strongest first. 5 distinct citers. How cited ↗
discussed Cited "see" Estate of De Niro v. Commissioner
Tax Ct. · 1985 · signal: see · confidence high
See Commissioner v. Wheeler, 324 U.S. 542 (1945) , rehearing denied 325 U.S. 892 (1945) . "[Earnings and profits] is not an account which will appear on a corporation's books or even on its tax return, and the earnings and profits account will probably be different from the retained earnings or earned surplus accounts that appear on financial balance sheets." Jacoby, Earnings and Profits: A Not So Theoretical Concept-Some Winds of Change, 29 NYU Inst.
discussed Cited "see" United States v. Carl Albert Higgans
7th Cir. · 1974 · signal: see · confidence high
Here the ruling was obviously within the discretion of the trial judge, and the appellant has shown no prejudice. “ . [A]n error does not require reversal when the record shows with *814 reasonable certainty that it did not prejudice the defendant’s substantial rights.” Walker v. United States, 116 U.S.App.D.C. 22 , 322 F.2d 434, 435 (1963); see United States v. Compagna, 146 F.2d 524, 528 (2d Cir. 1944), cert. denied, 324 U.S. 867 , 65 S.Ct. 912 , 89 L.Ed. 1422 , rehearing denied, 325 U.S. 892 , 65 S.Ct. 1084 , 89 L.Ed. 2004 (1945); and United States v. Freed, 460 F.2d 75, 78 (10th Cir.…
discussed Cited "see" A. B. C. D. Lands, Inc. v. Commissioner (2×)
Tax Ct. · 1964 · signal: see · confidence high
See Meurer Steel Barrel Co. v. Commissioner, 144 F. 2d 282, 284 (C.A. 3, 1944), certiorari denied 324 U.S. 860 (1944), rehearing denied 325 U.S. 892 (1944), affirming a Memorandum Opinion of this Court.
cited Cited "see" Paul John Carbo, Frank Palermo, Joseph Sica, Louis Tom Dragna, and Truman K. Gibson, Jr. v. United States
9th Cir. · 1963 · signal: see · confidence high
See United States v. Compagna, 2 Cir., 1944, 146 F. 2d 524, 528 , cert. den., 324 U.S. 867 , 65 S.Ct. 912 , 89 L.Ed. 1422 , rehearing den., 325 U.S. 892 , 65 S.Ct. 1084 , 89 L.Ed. 2004 . 34 .
discussed Cited "see, e.g." Fisher v. Stolaruk Corp.
E.D. Mich. · 1986 · signal: see also · confidence low
Co., Inc. v. Missal, 316 U.S. 572, 581-82 , 62 S.Ct. 1216, 1221-1222 , 86 L.Ed. 1682 (1942); see also Atlantic Co. v. Broughton, 146 F.2d 480, 482 (5th Cir.1945), cert. denied, 324 U.S. 883 , 65 S.Ct. 1021 , 89 L.Ed. 1433 (1945), reh’g denied, 325 U.S. 892 (1945); Greenberg v. Arsenal Bldg.
Retrieving the full opinion text from the archive…
Compagna
v.
United States
No. 935.
Supreme Court of the United States.
Apr 30, 1945.
325 U.S. 892
Published

324 U. S. 867.