Guinness v. United States, 334 U.S. 819 (1948). · Go Syfert
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Guinness v. United States, 334 U.S. 819 (1948). Cases Citing This Book View Copy Cite
67 citation events (2 in the last 25 years) across 18 distinct courts.
Strongest positive: Willett v. Commissioner (tax, 1957-09-30)
Treatment trajectory · 1949 → 2026 · click a year to view as-of
1949 1987 2026
Top citers, strongest first. 3 distinct citers. How cited ↗
discussed Cited "see" Willett v. Commissioner
Tax Ct. · 1957 · signal: see · confidence high
See, for example, Commissioner v. Lehman, 165 Fed. (2d) 383 (C.A. 2, 1948), certiorari denied 334 U.S. 819 ; Commissioner v. Smith, 173 Fed. (2d) 470 (C.A. 5, 1949), certiorari denied 338 U.S. 818 ; Long v. Commissioner, 173 Fed. (2d) 471 (C.A. 5, 1949), certiorari denied 338 U.S. 818 ; and Swiren v. Commissioner, 183 Fed. (2d) 656 (C.A. 7, 1950), certiorari denied 340 U.S. 912 .
cited Cited "see" Gray v. Commissioner
Tax Ct. · 1952 · signal: see · confidence high
See Allan S. Lehman, 7 T.C. 1088 , affirmed 165 Fed. (2d) 383 , certiorari denied 334 U.S. 819 .
discussed Cited "see, e.g." CBS Corp. v. Tax Appeals Tribunal
N.Y. App. Div. · 2008 · signal: see also · confidence low
As respondent notes, the term “beneficial ownership” has been interpreted to include command and control over property and has not been strictly limited to simply financial or economic interests, as petitioner would interpret the term (see Matter of Spectapark Assoc. v City of Albany Dept. of Assessment & Taxation, 12 AD3d 800, 801-802 [2004], lv denied 4 NY3d 705 [2005]; see also Anderson v Commissioner of Internal Revenue, 164 F2d 870, 873 [1947], cert denied 334 US 819 [1948]; Yelencsics v Commissioner of Internal Revenue, 74 TC 1513, 1527 [1980]; see generally Matter of Schrier v Tax A…
Retrieving the full opinion text from the archive…
Guinness
v.
United States
No. 696.
Supreme Court of the United States.
May 17, 1948.
334 U.S. 819
Ellsworth C. Alvord and Floyd F. Toomey for petitioner. Solicitor General Perl-man, Assistant Attorney General Caudle and Sewall Key for the United States.
Published

Court of Claims. Certiorari denied.