green
Positive treatment
2.5 score
Treatment trajectory · 1948 → 2026 · click a year to view as-of
1948
1987
2026
Top citers, strongest first. 4 distinct citers.
How cited ↗
discussed
Cited "see"
Dana Distributors Inc. v. Commissioner of Internal Revenue
See Okonite Co. v. Commissioner, 4 T.C. 618, 628 (1945) (deposits on containers includable in income if containers sold along with their contents), aff'd, 155 F.2d 248 (3d Cir.), cert. denied, 329 U.S. 764 , 67 S.Ct. 125 , 91 L.Ed. 658 (1946).
discussed
Cited "see"
Colonial Wholesale Beverage Corp. v. Commissioner
See Okonite Co. v. Commissioner, 4 T.C. 618 (1945) , affd. 155 F.2d 248 (3d Cir. 1946) , cert. denied 329 U.S. 764 (1964) . *447 We find that the amounts in controversy, although formally and familiarly labeled as "deposits" received by petitioner here, are properly treated as components of the total amount received by it on sale of its beverages in the computation of income from sales. 4 *448 There is no evidence in the record which would suggest that petitioner kept title to the containers when it sold the beverages contained therein.
cited
Cited "see, e.g."
No. 9112
See, e.g., Wheeling Stamping Co. v. Standard Cap & Molding Co., 155 F.2d 6 (4 Cir.), cert. denied, 329 U.S. 764 , 67 S.Ct. 125 , 91 L.Ed. 658 (1946).
cited
Cited "see, e.g."
Marvel Specialty Company, Inc., and Cross-Appellee v. Bell Hosiery Hills, Inc., and Cross-Appellant
See, e. g., Wheeling Stamping Co. v. Standard Cap & Molding Co., 155 F.2d 6 (4 Cir.), cert. denied, 329 U.S. 764 , 67 S.Ct. 125 , 91 L.Ed. 658 (1946).
Retrieving the full opinion text from the archive…
Denver & Rio Grande Western Railroad Co.
v.
Provo City
v.
Provo City
Nos. 493 and 494.
Supreme Court of the United States.
Oct 28, 1946.
Waldemar Q. Van Cott and Dennis McCarthy for petitioners., Arthur H. Nielsen for respondents.
Published
Petition for writs of certiorari to the Circuit Court of Appeals for the Tenth Circuit denied.