W. Pac. R.R. v. W. Pac. R.R., 346 U.S. 910 (1953). · Go Syfert
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W. Pac. R.R. v. W. Pac. R.R., 346 U.S. 910 (1953). Cases Citing This Book View Copy Cite
“nothing in the code or regulations ... compels the conclusion that a tax savings must or should inure to the benefit ... of the company which has sustained the loss that makes possible the tax saving”
40 citation events across 16 distinct courts.
Strongest positive: Whyte v. GMF Investments Inc. (In re Fairchild Aircraft Corp.) (txwb, 1991-04-05)
Treatment trajectory · 1954 → 2026 · click a year to view as-of
1954 1990 2026
Top citers, strongest first. 6 distinct citers. How cited ↗
discussed Cited as authority (quoted) Whyte v. GMF Investments Inc. (In re Fairchild Aircraft Corp.)
Bankr. W.D. Tex. · 1991 · signal: see also · quote attribution · 1 verbatim quote · confidence low
nothing in the code or regulations ... compels the conclusion that a tax savings must or should inure to the benefit ... of the company which has sustained the loss that makes possible the tax saving
discussed Cited "see" Harry v. Manchester Life & Casualty Management Corp.
8th Cir. · 1978 · signal: see · confidence high
See Western Pacific Railroad Corp. v. Western Pacific Railroad Co., 197 F.2d 994, 1003-04 (9th Cir. 1951), Vac. other grounds, 345 U.S. 247 , 73 S.Ct. 656 , 97 L.Ed. 986 (1953), Prior opinion aff'd, 206 F.2d 495 (9th Cir.), Cert. denied, 346 U.S. 910 , 74 S.Ct. 242 , 98 L.Ed. 407 (1954). 4 However, we stress that our holding is a limited one.
discussed Cited "see" Jump v. Manchester Life & Casualty Management Corp.
8th Cir. · 1978 · signal: see · confidence high
See Western Pacific Railroad Corp. v. Western Pacific Railroad Co., 197 F.2d 994, 1003-04 (9th Cir. 1951), vac. other grounds, 345 U.S. 247 , 73 S.Ct. 656 , 97 L.Ed. 986 (1953), prior opinion aff’d, 206 F.2d 495 (9th Cir.), cert. denied, 346 U.S. 910 , 74 S.Ct. 242 , 98 L.Ed. 407 (1954).
cited Cited "see" Frank Egan v. Harley O. Teets, Warden, San Quentin, California
9th Cir. · 1957 · signal: see · confidence high
See Thomas v. Teets, 9 Cir., 205 F.2d 236 , certiorari denied 346 U.S. 910 , 74 S.Ct. 240 , 98 L.Ed. 407 . 7 .
discussed Cited "see" United States of America Ex Rel. Clyde Roosa v. Walter B. Martin, Warden of Attica Prison (2×)
2d Cir. · 1957 · signal: see · confidence high
See Thomas v. Teets, 9 Cir., 205 F.2d 236 , at page 240, certiorari denied Teets v. Thomas, 346 U.S. 910 , 74 S.Ct. 240 , 98 L.Ed. 407 .
cited Cited "see" Public Loan Corp. v. Peterson
Ark. · 1954 · signal: see · confidence high
See the opinion on rehearing in Crisco v. Murdock Acceptance Corp., 222 Ark. 127 , 258 S. W. 2d 551 , cert. den. 346 U. S. 910 , 74 S. Ct. 239 .
Retrieving the full opinion text from the archive…
Western Pacific Railroad Corp.
v.
Western Pacific Railroad Co. and Metzger v. Western Pacific Railroad Co.
No. 441; No. 463.
Supreme Court of the United States.
Dec 7, 1953.
346 U.S. 910
Moses Lasky, Frank C. Nicodemus, Jr. and Norris Darrell for petitioners in No. 441. William E. Haudek, Julius Levy, Webster V. Clark and David Freidenrich for petitioners in No. 463. Allan P. Matthew, James D. Adams, Robert L. Lipman, Burnham Enersen and Walker W. Lowry for the Western Pacific Railroad Co. et al.; and Everett A. Mathews, A. Donald MacKinnon and Forbes D. Shaw for the Western Realty Co., respondents.
Published
1 passage pin-cited by 1 case
Pinpoint authority: bottom 61%
Citer courts: W.D. Texas (1)

C. A. 9th Cir. Certiorari denied.

Reported below: 206 F. 2d 495.