green
Positive treatment
4.2 score
Treatment trajectory · 1953 → 2026 · click a year to view as-of
1953
1989
2026
Top citers, strongest first. 8 distinct citers.
How cited ↗
cited
Cited "see"
Robert L. Sullivan, D.D.S., P.C. v. Birmingham
See Ginsburg v. Black, 192 F.2d 823, 825 (7th Cir. 1951), cert denied, 343 U.S. 934 (1952).
discussed
Cited "see"
Producers Oil Co. v. Gore
Accord, Morgan v. Griffith Realty Co., 192 F.2d 597 (10th Cir. 1951), cert. denied, 343 U.S. 934 , 72 S.Ct. *742 770, 96 L.Ed. 1342 (1952); Cities Service Oil Co. v. Sohio Petroleum Co., 345 F.Supp. 28 (W.D.Okl.1972).
discussed
Cited "see"
A. B. C. D. Lands, Inc. v. Commissioner
(2×)
See United States v. Lynch, 192 F. 2d 718 (C.A. 9, 1951), certiorari denied 343 U.S. 934 (1952); and sec. 1.311-1(a), Income Tax Regs.
discussed
Cited "see"
United States v. General Geophysical Company
(2×)
See United States v. Lynch, 9 Cir., 1951, 192 F.2d 718 , certiorari denied 1952, 343 U.S. 934 , 72 S.Ct. 770 , 96 L.Ed. 1342 ; Commissioner v. Transport Trading & Terminal Corp., 2 Cir., 1949, 176 F.2d 570 , certiorari denied 1950, 338 U.S. 955 , 70 S.Ct. 493 , 94 L.Ed. 589 .
discussed
Cited "see"
Rosenberg v. Commissioner
(2×)
See United States v. Lynch, 192 F. 2d 718 (C.A. 9, 1951), certiorari denied 343 U.S. 934 (1952).
cited
Cited "see, e.g."
Defend v. Lascelles
App. 340 , 18 N.E.2d 709 ; see also Ginsburg v. Black (7th Cir. 1951), 192 E2d 823, cert. denied (1952), 343 U.S. 934 , 96 L.
discussed
Cited "see, e.g."
Sol C. Siegel v. United States of America, Ethel B. Siegel v. United States
See, e. g., United States v. Lynch, 192 F.2d 718, 721 (9th Cir. 1951), cert. denied, 343 U.S. 934 , 72 S.Ct. 770 , 96 L.Ed. 1342 (1952) (corporation distributed right to receive warehouse storage fees for goods stored in months prior to the liquidation); Idaho First National Bank v. United States, 265 F.2d 6 (9th Cir. 1959) (bank transferred to its shareholders notes which had accrued overdue interest).
discussed
Cited "see, e.g."
Wood Harmon Corporation v. United States
See also United States v. Lynch, 192 F.2d 718 (9th Cir. 1951), cert. denied, 343 U.S. 934 , 72 S.Ct. 770 , 96 L.Ed. 1342 (1952) (market value of apples, distributed to shareholders as ordinary dividend, conjectural); Heyman v. Commissioner, 176 F.2d 389 (2d Cir.), cert. denied, 338 U.S. 904 , 70 S.Ct. 306 , 94 L.Ed. 557 (1949) (recovery on outstanding patent and contract claims, conjectural) ; Commissioner of Internal Revenue v. First State Bank of Stratford, 168 F.2d 1004 (5th Cir.), cert. denied, 335 U.S. 867 , 69 S.Ct. 137 , 93 L.Ed. 412 (1948) (expectation of collectibility of bad debts as…
Retrieving the full opinion text from the archive…
Zamloch
v.
United States
v.
United States
No. 639.
Supreme Court of the United States.
Apr 28, 1952.
Leo R. Friedman for petitioner. Solicitor General Perlman, Assistant Attorney General Mc-Inerney, Beatrice Rosenberg and J. F. Bishop for the United States.
Published
C. A. 9th Cir. Certiorari denied.