green
Positive treatment
9.4 score
Treatment trajectory · 1957 → 2026 · click a year to view as-of
1957
1991
2026
Top citers, strongest first. 28 distinct citers.
How cited ↗
discussed
Cited "but see"
John W. Roberts, Cheryl W. Roberts v. Commissioner of Internal Revenue
But see Lasky v. Commissioner, 235 F.2d 97, 98, 100 (9th Cir.1956), aff 'd, 352 U.S. 1027 , 77 S.Ct. 594 , 1 L.Ed.2d 598 (1957) (per curiam) (holding that Tax Court lacked jurisdiction to vacate first decision after it had become final and that notice of appeal filed within 90 days after Tax Court entered second decision was not timely filed); cf., e.g., Arkansas Oil & Gas, Inc. v. Commissioner, 114 F.3d 795, 798 (8th Cir.1997) ("Absent extraordinary circumstances, the tax court lacks jurisdiction to revise or modify its decisions that have become final.”); Harbold v. Commissioner, 51 F.3d 6…
cited
Cited "but see"
Empire Ordnance Corporation v. Russell C. Harrington, Internal Revenue Service, Robert B. Anderson, U. S. Treasury Department
But cf. Lasky v. Commissioner, 9 Cir., 1956, 235 F.2d 97 , affirmed without opinion, 1957, 352 U.S. 1027 , 77 S.Ct. 594 , 1 L.Ed.2d 598 . 4 .
discussed
Cited "see"
Chen v. Major League Baseball Properties, Inc.
Phillips, Inc. v. 14 Walling, the Court found that “Congress used the word ‘establishment’ as it is 15 normally used in business and in government—as meaning a distinct physical 16 place of business.” 324 U.S. 490, 496 (1945) (footnote omitted); see Mitchell v. 17 Bekins Van & Storage Co., 352 U.S. 1027, 1027 (1957).5 In so doing, the Court 5 The legislative history supports this interpretation.
examined
Cited "see"
Chen v. Major League Baseball Properties, Inc.
(3×)
Phillips, Inc. v. Walling, the Court found that “Congress used the word ‘establishment’ as it is normally used in business and in government — as meaning a distinct physical place of business.” 324 U.S. 490, 496 , 65 S.Ct. 807 , 89 L.Ed. 1095 (1945) (footnote omitted); see Mitchell v. Bekins Van & Storage Co., 352 U.S. 1027, 1027 , 77 S.Ct. 593 , 1 L.Ed.2d 589 (1957). 5 In so doing, the Court rejected the contention that the respondent’s chain of grocery stores together with its separate warehouse and central office serving those stores constituted a single retail establishment wit…
examined
Cited "see"
Elaine L. Chao, Secretary of Labor v. Double Jj Resort Ranch
(3×)
See Mitchell v. Bekins Van & Storage Co., 352 U.S. 1027 , 77 S.Ct. 593 , 1 L.Ed.2d 589 (1957), summarily rev’g 231 F.2d 25 (9th Cir.1956).
cited
Cited "see"
Ralph Harold Harbold v. Commissioner of Internal Revenue
See Lasky v. Commissioner, 235 F.2d 97 (9th Cir.1956), aff'd, 352 U.S. 1027 , 77 S.Ct. 594 , 1 L.Ed.2d 598 (1957) (per curiam).
cited
Cited "see"
Kathleen S. Winther, for Herself and All Others Similarly Situated v. City of Portland
Phillips, Inc. v. Walling, 324 U.S. 490, 496 (1945) (footnote omitted); accord Mitchell v. Bekins Van & Storage Co., 352 U.S. 1027 (1957).
discussed
Cited "see"
Bernard H. Dornbusch v. Commissioner of Internal Revenue Service, Karl L. Dahlstrom
See Lasky v. Commissioner, 235 F.2d 97, 98 (9th Cir.1956), aff'd, 352 U.S. 1027 (1957) (per curiam). 6 Dahlstrom's remaining arguments concerning the alleged illegality of his arrest and the insufficiency of the evidence are without merit.
cited
Cited "see"
American Federation of State, County & Municipal Employees, AFL-CIO v. County of Nassau
See Conley, 355 U.S. at 45-46 , 77 S.Ct. at 101-102 .
cited
Cited "see"
8 O.S.H. Cas.(bna) 1034, 1980 O.S.H.D. (Cch) P 24,261 Ray Marshall, Secretary of Labor v. Monroe & Sons, Inc. And Occupational Safety and Health Review Commission
See, Lasky v. Commissioner of Internal Revenue, 235 F.2d 97 (9th Cir. 1956), aff'd mem. 352 U.S. 1027 , 77 S.Ct. 594 , 1 L.Ed.2d 598 (1957).
cited
Cited "see"
Marshall v. Monroe & Sons, Inc.
See, Lasky v. Commissioner of Internal Revenue, 235 F.2d 97 (9th Cir. 1956), aff’d mem. 352 U.S. 1027 , 77 S.Ct. 594 , 1 L.Ed.2d 598 (1957).
discussed
Cited "see"
F. Ray Marshall, Etc. v. The New Hampshire Jockey Club, Inc.
(2×)
See Mitchell v. Bekins Van & Storage Co., 352 U.S. 1027 , 77 S.Ct. 593 , 1 L.Ed. 589 (1957), summarily rev’g 231 F.2d 25 (9th Cir. 1956).
examined
Cited "see"
Lewis v. Brandt Furniture, Inc.
(3×)
See Mitchell v. Bekins Van & Storage Co., 352 U.S. 1027 , 77 S.Ct. 593 , 1 L.Ed.2d 589 (1957).
examined
Cited "see"
Brewer's Inc. And Robert H. Brewer D/B/A Brewer's Furniture Discount Center v. W. Willard Wirtz, Secretary of Labor, United States Department of Labor
(3×)
See Mitchell v. Bekins Van & Storage Co., 352 U.S. 1027 , 77 S.Ct. 593 , 1 L.Ed.2d 589 (1957) (per curiam); A. H.
cited
Cited "see"
Walker v. Internal Revenue Service
See Lasky v. Commissioner, 9 Cir., 235 F.2d 97, 98 , aff'd per curiam, 352 U.S. 1027 , 77 S.Ct. 594 , 1 L.Ed.2d 598 .
examined
Cited "see"
Acme Car & Truck Rentals, Inc. v. James Hooper
(6×)
See for example Mitchell v. Bekins Van & Storage Co., 1957, 352 U.S. 1027 , 77 S.Ct. 593 , 1 L.
cited
Cited "see"
Vibro Mfg. Co., Inc. v. Commissioner of Internal Revenue
See Lasky v. Commissioner, 235 F.2d 97 (9th Cir. 1956), aff’d per curiam, 352 U.S. 1027 , 77 S.Ct. 594 , 1 L.Ed.2d 598 (1957); Commissioner v. Realty Operators, Inc., 118 F.2d 286 (5th Cir. 1941).
discussed
Cited "see"
James P. Mitchell, Secretary of Labor, Etc. v. M. L. Birkett
(2×)
Respondent’s five physically separate warehouses do not constitute a single ‘retail establishment’ within the meaning of the exemption provided by § 13(a) (2) of the Fair Labor Standards Act, 52 Stat. 1067 , as amended, 63 Stat. 917 , 29 U.S.C. § 213 (a) (2), [ 29 U.S.C.A. § 213 (a) (2).] Phillips, Inc. v. Walling, 324 U.S. 490 [ 65 S.Ct. 807 , 89 L.Ed. 1095 ]; see 95 Cong.Rec. 12579.” 352 U.S. 1027 , 77 S.Ct. 593 .
examined
Cited "see, e.g."
Renstrom v. Nash Finch Co.
(3×)
Phillips, Inc. v. Walling, 324 U.S. 490, 496 , 65 S.Ct. 807 , 89 L.Ed. 1095 (1945); see also Mitchell v. Bekins Van & Storage Co., 352 U.S. 1027 , 77 S.Ct. 593 , 1 L.Ed.2d 589 (1957) (per curiam) (holding that five physically separate warehouses located in the same city were separate establishments); Mitchell v. Birkett, 286 F.2d 474, 478 (8th Cir.1961) (“Common ownership and close functional and economic relationship between physically separated units of a business are not sufficient to make such combined units a single establishment, particularly where, as here, the geographical separation…
discussed
Cited "see, e.g."
Estate of Algerine Allen Smith, James Allen Smith v. Commissioner
Simpson & Co. v. Commissioner, 321 U.S. 225 (1944); Helvering v. N. Coal Co., 293 U.S. 191 (1934); see also Lasky v. Commissioner, 352 U.S. 1027 (1957) (per curiam opinion relying entirely upon R.
cited
Cited "see, e.g."
Cinema '84, Richard M. Greenberg, Tax Matters Partner v. Commissioner
Id. at 750; see also Lasky v. Commissioner, 235 F.2d 97 (9th Cir. 1956), affd. per curiam 352 U.S. 1027 (1957); Abatti v. Commissioner, 86 T.C. 1319, 1323 (1986), affd. 859 F.2d 115 (9th Cir. 1988).
discussed
Cited "see, e.g."
Skinner v. State
(2×)
See also Horn v. District Court, Ninth Judicial Dist., 647 P.2d 1368 , 1375 n. 7 (Wyo.1982) and Application of Stone, 77 Wyo. 1 , 305 P.2d 777 , cert. denied 352 U.S. 1026 , 77 S.Ct. 593 , 1 L.Ed.2d 598 (1957).
discussed
Cited "see, e.g."
Moore v. State, Commercial Fisheries Entry Commission
See, e.g., Lasky v. Commissioner of Internal Revenue, 235 F.2d 97 (9th Cir.1956), aff'd, 352 U.S. 1027 , 77 S.Ct. 594 , 1 L.Ed.2d 598 (1957); Suryan v. Alaska Industrial Bd., 12 Alaska 571 (Alaska 1950); American Smelting & Refining Co. v. Arizona Air Pollution Control Hearing Bd., 113 Ariz. 243 , 550 P.2d 621, 622 (1976); Andreatta v. Kuhlman, 43 Colo.App. 200 , 600 P.2d 119, 120 (1979); Board of Education v. Iowa State Board of Public Instruction, 261 Iowa 1203 , 157 N.W.2d 919, 923 (1968); Silverco, Inc. v. Zoning Board of Adjustment, 379 Pa. 497 , 109 A.2d 147 , 150 (1954); Atlantic Greyho…
examined
Cited "see, e.g."
Grumbine v. United States
(3×)
See, e.g., Mitchell v. Bekins Van and Storage Company, 352 U.S. 1027 , 77 S.Ct. 593 , 1 L.Ed.2d 589 (1957); Phillips Company v. Walling, 324 U.S. 490 , 65 S.Ct. 807 , 89 L.Ed. 1095 (1945); Brennan v. Yellowstone Park Lines, Inc., 478 F.2d 285 (10th Cir.1973). 10 .
examined
Cited "see, e.g."
Tomchek-May v. Brown County
(3×)
See, e.g., Mitchell v. Be-kins Van & Storage Co., 352 U.S. 1027 , 77 S.Ct. 593 , 1 L.Ed.2d 589 (1957) (five centrally controlled but physically separate warehouses, not one “retail establishment” for exemption purposes).
discussed
Cited "see, e.g."
Breman v. Commissioner
(2×)
See also Lasky v. Commissioner, 235 F. 2d 97 (9th Cir. 1956), affd. per curiam 352 U.S. 1027 (1957).
discussed
Cited "see, e.g."
Comm'r
(2×)
Simpson & Co. v. Commissioner, 321 U.S. 225 (1944); Helvering v. N. Coal Co., 293 U.S. 191 (1934); see also Lasky v. Commissioner, 352 U.S. 1027 (1957) (per curiam opinion relying entirely upon R.
discussed
Cited "see, e.g."
f
(2×)
Id. at 750 ; see also Lasky v. Commissioner, 235 F.2d 97 , 1957- 1 C.B. 547 (9th Cir. 1956) , affd. per curiam 352 U.S. 1027 , 1 L.
Retrieving the full opinion text from the archive…
Mitchell, Secretary of Labor
v.
Bekins Van & Storage Co.
v.
Bekins Van & Storage Co.
No. 122.
Supreme Court of the United States.
Mar 11, 1957.
Bessie Margolin argued the cause for petitioner. With her on the brief were Solicitor General Rankin, Stuart Rothman and Eugene R. Jackson. William French Smith argued the cause for respondent. With him on the brief was Homer D. Grotty.
Burton, Evidence, Harlan, Standards, That, Would.
Cited by 41 opinions | Published
Per Curiam:
The judgment is reversed. Respondent’s five physically separate warehouses do not constitute a single “retail establishment” within the meaning of the exemption provided by §13 (a)(2) of the Fair Labor Standards Act, 52 Stat. 1067, as amended, 63 Stat. 917, 29 U. S. C. § 213 (a)(2). Phillips, Inc., v. Walling, 324 U. S. 490; see 95 Cong. Rec. 12579.
Mr. Justice Burton and Mr. Justice Harlan, believing that the decision of the Court of Appeals was based upon proper standards and sufficient evidence, would affirm the judgment.