green
Positive treatment
5.0 score
Treatment trajectory · 1957 → 2026 · click a year to view as-of
1957
1991
2026
Top citers, strongest first. 19 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 .
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).
discussed
Cited "see"
Federal Express Corp. v. United States
See Gooding Amusement Co. v. Commissioner, 236 F.2d 159, 165 (6th Cir.1956), cert. denied, 352 U.S. 1031 , 77 S.Ct. 595 , 1 L.Ed.2d 599 (1957); see also Fin Hay Realty Co. v. United States, 398 F.2d 694, 697 (3d Cir.1968).
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).
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).
discussed
Cited "see"
Litton Business Systems, Inc. v. Commissioner
(2×)
See Gooding Amusement Co. v. Commissioner, 236 F. 2d 159 (C.A. 6, 1956), affirming 23 T.C. 408 (1954), certiorari denied 352 U.S. 1031 (1957), wherein the court determined that at the purported debt was actually equity despite a nearly 1:1 ratio of the debt in question to the equity of the corporation.
discussed
Cited "see"
National Small Shipments Traffic Conference, Inc. v. United States
See Amarillo-Borger Express, Inc. v. United States, 138 F.Supp. 411 (N.D.Texas 1956), judgment vacated as moot, 352 U.S. 1028 , 77 S.Ct. 594 , 1 L.Ed.2d 598 (1957) (limited reviewability of the vacating order); accord, Long Island R.R. v. United States, 140 F.Supp. 823 (E.D.N.Y.1956); Dixie Carriers, Inc. v. United States, 143 F.Supp. 844 (S.D.Texas 1956), judgment vacated as moot, 355 U.S. 179 , 78 S.Ct. 258 , 2 L.Ed.2d 186 (1957); Atlantic Coast Line R.R. v. United States, 173 F.Supp. 871 (E.D.
discussed
Cited "see"
Lundgren v. Commissioner
See Gooding Amusement Co., 23 T.C. 408 (1954) , affd. 236 F. 2d 159 (C.A. 6, 1956), certiorari denied 352 U.S. 1031 (1957) ; Emanuel N. (Manny) Kolkey, 27 T.C. 37 (1956) , affd. 254 F. 2d 51 (C.A. 7, 1958); Joseph W.
discussed
Cited "see"
Fellinger v. United States
See Gooding Amusement Co. v. Commissioner, 236 F.2d 159, 163 (6th Cir. 1956), cert. denied 352 U.S. 1031 , 77 S.Ct. 595 , 1 L.Ed.2d 599 (1957), in which the Tax Court made an analogous finding and was affirmed by the Sixth Circuit Court of Appeals.
cited
Cited "see"
Brahms v. Commissioner
See Gooding Amusement Co., 23 T.C. 408 , affd. 236 F. 2d 159 , certiorari denied 352 U.S. 1031 ; Emanuel N. (Manny) Kolkey, 27 T.C. 37 , affd. 254 F. 2d 51 ; Lewis L.
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 .
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).
cited
Cited "see"
Brake & Electric Sales Corporation v. United States
See Gooding Amusement Co. v. Commissioner of Internal Revenue, 6 Cir., 1956, 236 F.2d 159 , certiorari denied 1957, 352 U.S. 1031 , 77 S.Ct. 595 , 1 L.Ed.2d 599 .
discussed
Cited "see"
Wilbur Sec. Co. v. Commissioner
See Gooding Amusement Co., 23 T.C. 408 (1954), affd. 236 F. 2d 159 (C.A. 6, 1956), certiorari denied 352 U.S. 1031 (1957); Isidor Dobkin, 15 T.C. 31 (1950); Green Bay & Western Railroad Co., 3 T.C. 372 (1944), affd. 147 F. 2d 585 (C.A. 7, 1945); and John Kelley Co., 1 T.C. 457 (1943), revd. 146 F. 2d 466 (C.A. 7, 1944), revd. 326 U.S. 521 (1946).
discussed
Cited "see"
Benjamin D. And Madeline Prentice Gilbert, on Review v. Commissioner of Internal Revenue, on Review
See John Kelley Co. v. Commissioner, 326 U.S. 521 , at page 530, 66 S.Ct. 299, 304 , 90 L.Ed. 278 , where the court said, “There is no one characteristic * * * which can be said to be decisive in the determination of whether the obligations are risk investments in the corporations or debts.” See also, Gooding Amusement Co. v. Commissioner of Internal Revenue, 6 Cir., 1956, 236 F.2d 159 , certiorari denied 352 U.S. 1031 , 77 S.Ct. 595 , 1 L.Ed.2d 599 ; Earle v. W.
discussed
Cited "see"
J. T. Fulford v. Jesse v. B. Forman, Elmer G. Gardner and Murphey W. Luna
As acreage allotments are indispensable to cotton farming, it may be that these actions by successive levels of administrators qualify as Sanctions or Licenses under 5 U.S. O.A. § 1001 (e, f), and, unless the Agricultural Adjustment Act of 1938 indicates a purpose to preclude all judicial review or commit all to the unreviewable discretion of the Administrator, 5 U.S.C.A. § 1009 , which must be clearly demonstrated, Shaughnessy v. Pedreiro, 349 U.S. 48 , 75 S.Ct. 591 , 99 L.Ed. 868 ; Brownell v. Tom We Shung, 352 U.S. 180 , 77 S.Ct. 252 , 1 L.Ed.2d 225 ; see, for summary of legislative histo…
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…
discussed
Cited "see, e.g."
Bixby v. Commissioner
See also Gooding Amusement Co ., 23 T.C. 408 (1954) , affd. 236 F.2d 159 (C.A. 6, 1956), certiorari denied 352 U.S. 1031 (1957) ; Brake & Electric Sales Corporation v. United States , 287 F.2d 426 (C.A. 1, 1961).
Retrieving the full opinion text from the archive…
Miller
v.
Gilliece
v.
Gilliece
No. 331.
Supreme Court of the United States.
Mar 11, 1957.
Meyer Fix for petitioner. Henry Kaiser, Eugene Gressman and Wayland K. Sullivan for the Brotherhood of Railroad Trainmen, and Richard N. Clattenburg for the Pennsylvania Railroad Co., respondents.
Published
C. A. 6th Cir. Certiorari denied.