green
Positive treatment
Quoted verbatim 1×
4.3 score
G Cite
cited 2× by 1 distinct case, last quoted 1991 ·
…the united states may not be estopped by the unauthorized acts of its agents nor may such agents waive the rights of the united states by their unauthorized acts
⚠ not in text
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 as authority (quoted)
Giles H. Miller, Jr., of the Estate of Virginia Fletcher Wood v. United States
(2×)
the united states may not be estopped by the unauthorized acts of its agents nor may such agents waive the rights of the united states by their unauthorized acts
discussed
Cited "see"
Regents of University of Cal. v. Howmedica, Inc.
See Etten v. Lovell Manufacturing Co., 225 F.2d 844, 849 (3d Cir. 1955), cert. denied, 350 U.S. 966 , 76 S.Ct. 435 , 100 L.Ed. 839 (1956); Kahn v. Dynamics Corporation of America, 508 F.2d 939, 945 (2d Cir. 1975), cert. denied 421 U.S. 930 , 95 S.Ct. 1657 , 44 L.Ed.2d 88 (1975).
discussed
Cited "see"
Price v. United States
IB Moore’s Federal Practice ¶ 0.415 at 2054 (2d Ed. 1974) (footnotes omitted); see Etten v. Lovell Manufacturing Co., 225 F.2d 844, 846 (3d Cir. 1955), cert. denied, 350 U.S. 966 , 76 S.Ct. 435 , 100 L.Ed.2d 839 (1956).
discussed
Cited "see"
Bagur v. Comm'r
(2×)
Similar facts were involved in the Mitchell case and the Court observed: “It was certainly not reasonable simply to assume that her husband had signed her name to the returns, especially when she did not even attempt to verify the existence of said returns.” Anne Goyne Mitchell, 51 T.C. 641, 647 (1969), revd. 430 F.2d 1 (5th Cir. 1970), revd. 403 U.S. 190 (1971); see Leo Sanders, 21 T.C. 1012, 1020 (1954), affd. 225 F.2d 629 (10th Cir. 1955), cert. denied 350 U.S. 967 (1956).
cited
Cited "see, e.g."
Colebank v. Commissioner
Milleg, 19 T.C. 395 (1952) ; see also Sanders v. Commissioner, 225 F.2d 629 (10th Cir. 1955) , affirming 21 T.C. 1012 (1954) , cert. denied 350 U.S. 967 (1956) .
Retrieving the full opinion text from the archive…
Sanders et ux.
v.
Commissioner of Internal Revenue
v.
Commissioner of Internal Revenue
No. 595.
Supreme Court of the United States.
Feb 27, 1956.
Herman J. Galloway, Dan Moody and John E. Marshall for petitioners. Solicitor General Sobeloff, Assistant Attorney General Holland and 7. Henry Kutz for respondents.
Cited by 1 opinion | Published
Citer courts: Fourth Circuit (2)
C. A. 10th Cir. Certiorari denied.