Batman v. Comm'r, 342 U.S. 877 (1951). · Go Syfert
Search
Batman v. Comm'r, 342 U.S. 877 (1951). Cases Citing This Book View Copy Cite
34 citation events (4 in the last 25 years) across 14 distinct courts.
Strongest positive: Kansas City Southern Ry. Co. v. Louisiana Tax Com'n (lactapp, 1996-06-28)
Treatment trajectory · 1954 → 2026 · click a year to view as-of
1954 1990 2026
Top citers, strongest first. 3 distinct citers. How cited ↗
discussed Cited "see" Kansas City Southern Ry. Co. v. Louisiana Tax Com'n
La. Ct. App. · 1996 · signal: see · confidence high
See Warren County, Mississippi v. Hester, 219 La. 763 , 54 So.2d 12, 14 (1951), cert denied, 342 U.S. 877 , 72 S.Ct. 167 , 96 L.Ed. 659 (1951); ("it is ordained that our legislature is powerless to create tax exemptions or enlarge the scope of *823 those provided by the Constitution."); Hibernia National Bank in New Orleans v. Louisiana Tax Commission, 195 La. 43 , 196 So. 15, 19 (1940), ("No principle of law is better settled in this State than that the Legislature is powerless, directly or indirectly, to grant exemptions from taxation.").
cited Cited "see, e.g." Miron v. Yonkers Raceway, Inc.
2d Cir. · 1968 · signal: see also · confidence low
See also Lerman v. Fruit Processors, 89 U.S.App.D.C. 188 , 191 F.2d 349, 355-356 , cert, denied 342 U.S. 877 , 72 S.Ct. 168 , 96 L.Ed. 659 (1951). .
discussed Cited "see, e.g." Miron v. Yonkers Raceway, Inc.
2d Cir. · 1968 · signal: see also · confidence low
See also Lerman v. Fruit Processors, 89 U.S.App.D.C. 188 , 191 F.2d 349, 355-356 , cert. denied 342 U.S. 877 , 72 S.Ct. 168 , 96 L.Ed. 659 (1951) 16 There is no specific finding, as such, to that effect, but the District Court's opinion makes it clear that the court found that there was no rejection within a reasonable time 17 The official comment to U.C.C. § 2-602, para. 3, states that the section applies only to rightful rejection by the buyer.
Retrieving the full opinion text from the archive…
Batman
v.
Commissioner of Internal Revenue
No. 339.
Supreme Court of the United States.
Nov 13, 1951.
342 U.S. 877
George S. McCarthy for petitioners., 'Solicitor General Perlman, Assistant Attorney General Caudle, Ellis N. Slack and Harry Baum for respondent.
Published

C. A. 5th Cir. Certiorari denied.