Sears, Roebuck & Co. v. Marzall, 346 U.S. 829 (1953). · Go Syfert
Sears, Roebuck & Co. v. Marzall, 346 U.S. 829 (1953). Cases Citing This Book View Copy Cite
75 citation events across 17 distinct courts.
Strongest positive: Indiana Department of State Revenue v. Safayan (ind, 1995-07-26)
Treatment trajectory · 1956 → 2026 · click a year to view as-of
1956 1991 2026
Top citers, strongest first. 5 distinct citers. How cited ↗
examined Cited "see" Indiana Department of State Revenue v. Safayan (3×)
Ind. · 1995 · signal: see · confidence high
See Gross Income Tax Div. v. Surface Combustion Corp. (1958), 282 Ind. 100 , 111 N.E.2d 50 (applying rule of lenity to gross income tax), certs denied, 346 U.S. 829 , 74 S.Ct. 51 , 98 L.Ed. 853 , 346 U.S. 829 , 74 S.Ct. 52 , 98 L.Ed. 354 (1953); Van Orman v. State (1981), Ind.App., 416 N.E.2d 18301 (applying rule of lenity to gross retail and use tax).
discussed Cited "see" Lewis F. Stevens and Elvira B. Stevens v. F/v Bonnie Doon, Her Engines, MacHinery Tackle, Etc. Gene Koblick, an Individual (2×)
9th Cir. · 1984 · signal: see · confidence high
See United States v. Shipowners & Merchants Tugboat Co., 103 F.Supp. 152, 153 (N.D.Cal.1952), affd, 205 F.2d 352 (9th Cir.), cert. denied, 346 U.S. 829 , 74 S.Ct. 51 , 98 L.Ed. 353 (1953).
discussed Cited "see" JC Penney Co., Inc. v. Hardesty (2×)
W. Va. · 1980 · signal: see · confidence high
See Gross Income Tax Division v. Surface Combustion Corp., 232 Ind. 100 , 111 N.E.2d 50 (1953), cert. denied, 346 U.S. 829 , 829-30, 74 S.Ct. 51 , 52, 98 L.Ed. 353 , 354. [7] Note 1 in Standard Pressed Steel Co. v. Washington Department of Revenue, 419 U.S. 560, 562 , 95 S.Ct. 706, 708 , 42 L.Ed.2d 719, 722 (1975), states that the amount of the tax at issue was $33,444.91.
cited Cited "see" J. C. Penney Co. v. Haradesty
W. Va. · 1979 · signal: see · confidence high
See Gross Income Tax Division v. Surface Combustion Corp., 232 Ind. 100 , 111 N.E.2d 50 (1953), cert. denied, 346 U.S. 829 , 829-30, 98 L.
examined Cited "see, e.g." Indiana Department of State Revenue v. Bethlehem Steel Corp. (4×)
Ind. · 1994 · signal: see, e.g. · confidence low
See, e.g., Gross Income Tax Div. v. Surface Combustion Corp. (1953), 232 Ind. 100 , 111 N.E.2d 50 , cert. denied, 346 U.S. 829 , 74 S.Ct. 51 , 98 L.Ed. 353 ; Indiana Dep't of State Revenue v. Convenient Indus. of Am. (1973), 157 Ind. App. 179 , 299 N.E.2d 641 .
Retrieving the full opinion text from the archive…
Sears, Roebuck & Co.
v.
Marzall (Watson Substituted), Commissioner of Patents
No. 240.
Supreme Court of the United States.
Oct 12, 1953.
346 U.S. 829
Frank H. Marks, C. Willard Hayes and Ivan P. Tashof for petitioner. Acting Solicitor General Stern, Assistant Attorney General Burger, Samuel D. Slade and Benjamin Forman for respondent.
Published

United States Court of Appeals for the District of Columbia Circuit. Certiorari denied.