Rospigliosi v. Clogher, 340 U.S. 853 (1950). · Go Syfert
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Rospigliosi v. Clogher, 340 U.S. 853 (1950). Cases Citing This Book View Copy Cite
50 citation events across 23 distinct courts.
Strongest positive: Clougherty Packing Company v. Commissioner of Internal Revenue (ca9, 1987-03-03)
Treatment trajectory · 1951 → 2026 · click a year to view as-of
1951 1988 2026
Top citers, strongest first. 3 distinct citers. How cited ↗
discussed Cited "see" Clougherty Packing Company v. Commissioner of Internal Revenue (2×)
9th Cir. · 1987 · signal: see · confidence high
The accepted definition for purposes of federal income taxation dates back to Helvering v. Le Gierse, 312 U.S. 531 , 61 S.Ct. 646 , 85 L.Ed. 996 (1941), in which the Supreme Court stated that “[historically and commonly insurance involves risk-shifting and risk-distributing.” Id. at 539 , 61 S.Ct. at 649 ; see Commissioner v. Treganowan, 183 F.2d 288, 291 (2d Cir.), cert. denied, 340 U.S. 853 , 71 S.Ct. 82 , 95 L.Ed. 625 (1950); B.
discussed Cited "see" A. C. Ross, District Director of Internal Revenue, Atlanta, Georgia v. Suzanne Odom, Individually and as of the Estate of Benton Odom, Deceased (2×) also: Cited "see, e.g."
5th Cir. · 1968 · signal: see · confidence high
See note 3 supra 7 See also Commissioner of Internal Revenue v. Treganowan, 2 Cir., 1950, 183 F. 2d 288 , cert. denied, 1950, 340 U.S. 853 , 71 S.Ct. 82 , 95 L.Ed. 625 ; Estate of Clarence L.
cited Cited "see, e.g." Pivnick v. Seaboard Supply Co.
N.J. Super. Ct. App. Div. · 1954 · signal: compare · confidence low
Compare World Fire & Marine Insurance Co. v. Palmer, 182 F. 2 d 707, 17 A.L.R. 2 d 1217 (5 Cir., 1950), certiorari denied 340 U.S. 852 , 71 S.Ct. 81 , 95 L.Ed. 624 (1950).
Retrieving the full opinion text from the archive…
Rospigliosi
v.
Clogher
No. 269.
Supreme Court of the United States.
Oct 16, 1950.
340 U.S. 853
Milton M. Ferrell, Joseph Edward Casey and Edward P. Troxell for petitioner. Henry G. Simmonite for respondent.
Published

Supreme Court of Florida. Certiorari denied.