green
Positive treatment
3.7 score
Treatment trajectory · 1955 → 2026 · click a year to view as-of
1955
1990
2026
Top citers, strongest first. 8 distinct citers.
How cited ↗
discussed
Cited "see"
United States v. Press
See Silverman v. United States, 213 F.2d 405, 407 (5th Cir.), cert. denied, 348 U.S. 828 , 75 S.Ct. 46 , 99 L.Ed. 653 (1954). 22 Closely allied with appellants' claim of insufficiency of the evidence is the argument that to convict on circumstantial evidence the direct evidence must exclude every reasonable hypothesis of innocence, and that the direct evidence here overwhelmingly shows appellants' good faith.
cited
Cited "see"
United States v. Press
See Silverman v. United States, 213 F.2d 405, 407 (5th Cir.), cert. denied, 348 U.S. 828 , 75 S.Ct. 46 , 99 L.Ed. 653 (1954).
cited
Cited "see"
Emory W. Parsons and Erma M. Parsons v. Francis R. Smith, Former Collector of Internal Revenue for the First District of Pennsylvania. Howard H. Parsons and Martha Parsons v. Francis R. Smith, Former Collector of Internal Revenue for the First District of Pennsylvania. Lawrence H. Parsons and Grace E. Parsons v. Francis R. Smith, Former Collector of Internal Revenue for the First District of Pennsylvania
See Commissioner of Internal Revenue v. Gregory Run Coal Co., 4 Cir., 1954, 212 F.2d 52 , certiorari denied, 348 U.S. 828 , 75 S.Ct. 47 , 99 L.Ed. 653 (Vincent-Swaney contract); Virginia B.
cited
Cited "see"
Parsons v. Smith
See Commissioner of Internal Revenue v. Gregory Run Coal Co., 4 Cir., 1954, 212 F.2d 52 , certiorari denied, 348 U.S. 828 , 75 S.Ct. 47 , 99 L.Ed. 653 (Vincent-Swaney contract); Virginia B.
discussed
Cited "see"
Congress Building Corporation v. Loew's, Incorporated
(2×)
See Harrison v. Paramount Pictures, Inc., D.C.E.D.Pa., 115 F.Supp. 312 , affirmed 3 Cir., 211 F.2d 405 , certiorari denied 348 U.S. 828 , 75 S.Ct. 45 , 99 L.Ed. 653 ; Melrose Realty Co. v. Loew’s, Inc., 3 Cir., 234 F.2d 518 , certiorari denied 352 U.S. 890 , 77 S.Ct. 128 , 1 L.Ed.2d 85 ; Productive Inventions, Inc., v. Trico Products Corp., 2 Cir., 224 F.2d 678 , certiorari denied 350 U.S. 936 , 76 S.Ct. 301 , 100 L.Ed. 818 (these cases will be considered shortly).
discussed
Cited "see"
Commissioner of Internal Revenue v. The Mammoth Coal Company
See Helvering v. Twin Bell Oil Syndicate, 1934, 293 U.S. 312, 321 , 55 S.Ct. 174 , 79 L.Ed. 383 . 18 The fact that, instead of retaining coal, the stripper received so much per ton for that coal which first had to be offered to and accepted by the taxpayer should make no difference, for in any event the stripper had to look to the coal which it mined for return of its investment and profit. 19 On quite similar facts, the Fourth Circuit, in Commissioner of Internal Revenue v. Gregory Run Coal Co., 4 Cir., 1954, 212 F.2d 52 , certiorari denied, 1954, 348 U.S. 828 , 75 S.Ct. 47 , reached the same…
cited
Cited "see, e.g."
United States v. National Marketing, Inc.
See also Silverman v. United States, 213 F.2d 405 (5th Cir.), cert. denied 348 U.S. 828 , 75 S.Ct. 46 , 99 L.Ed. 653 (1954); United States v. Baren, 305 F.2d 527 (2nd Cir. 1962).
discussed
Cited "see, e.g."
VTR, INCORPORATED v. Goodyear Tire & Rubber Company
Compare Harrison v. Paramount Pictures, Inc., 115 F.Supp. 312 (E.D.Pa.1953), aff’d, 211 F.2d 405 (3d Cir.), cert. denied, 348 U.S. 828 , 75 S.Ct. 45 , 99 L.Ed. 653 (1954) and Melrose Realty Co. v. Loew’s, Inc., 234 F.2d 518 , (3d Cir.) (per curiam), cert. denied, 352 U.S. 890 , 77 S.Ct. 128 , 1 L.Ed.2d 85 (1956) with Congress Building Corp. v. Loew’s, Inc., 246 F.2d 587 (7th Cir. 1957). 7 .
Retrieving the full opinion text from the archive…
Gregory Run Coal Co.
v.
Commissioner of Internal Revenue
v.
Commissioner of Internal Revenue
No. 194.
Supreme Court of the United States.
Oct 14, 1954.
Sidney B. Gambill for petitioners., Solicitor General Sobeloff, Assistant Attorney General Holland, Ellis N. Slack, Hilbert P. Zarky and Robert B. Ross for respondent.
Cited by 2 opinions | Published
C. A. 4th Cir. Certiorari denied.