Mammoth Coal Co. v. Comm'r, 352 U.S. 824 (1956). · Go Syfert
Search
Mammoth Coal Co. v. Comm'r, 352 U.S. 824 (1956). Cases Citing This Book View Copy Cite
116 citation events (1 in the last 25 years) across 27 distinct courts.
Strongest positive: United States Shoe Corp. v. United States (cit, 1995-10-25)
Treatment trajectory · 1957 → 2026 · click a year to view as-of
1957 1991 2026
Top citers, strongest first. 10 distinct citers.
discussed Cited "see" United States Shoe Corp. v. United States (2×)
Ct. Intl. Trade · 1995 · signal: see · confidence high
See Dart Export Corp. v. United States, 43 CCPA 64, 74, C.A.D. 610, 1956 WL 8339 (holding Customs’ acceptance of estimated duties tendered did not constitute de cision), cert. denied, 352 U.S. 824 , 77 S.Ct. 33 , 1 L.Ed.2d 48 (1956); Best Foods, Inc. v. United States, 37 Cust.Ct. 1 , 9-10, 147 F.Supp. 749, 756-57 (1956) (holding payment of customs duties at time of entry not decision for purpose of computing time to file protest).
cited Cited "see" United States v. Blocker
cma · 1991 · signal: see · confidence high
See McClanahan v. United States, 230 F.2d 919, 924 (5th Cir.), cert. denied, 352 U.S. 824 , 77 S.Ct. 33 , 1 L.Ed.2d 47 (1956).
discussed Cited "see" TETERS FLORAL PRODUCTS CO., INC. v. United States
Ct. Intl. Trade · 1984 · signal: see · confidence high
See Norwegian Nitrogen Products Co. v. United States, 288 U.S. 294, 318 , 53 S.Ct. 350, 359 , 77 L.Ed. 796 (1933) and Dart Export Corp. v. United States, 43 C.C.P.A. 64, 74-76 (1956), cert. denied 352 U.S. 824 , 77 S.Ct. 33 , 1 L.Ed.2d 48 (1956).
cited Cited "see" United States v. Leovigildo Bazan
5th Cir. · 1981 · signal: see · confidence high
See McClanahan v. United States, 230 F.2d 919, 925-26 (5th Cir.), cert. denied, 352 U.S. 824 , 77 S.Ct. 33 , 1 L.Ed.2d 47 (1956).
cited Cited "see" United States v. Selim J. Blazewicz
6th Cir. · 1972 · signal: see · confidence high
See McClanahan v. United States, 230 F.2d 919 (5th Cir. 1956), cert. den., 352 U.S. 824 , 77 S.Ct. 33 , 1 L.Ed.2d 47 (1957).
discussed Cited "see" J. E. Davant and Kathryn Davant v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. J. E. Davant and Kathryn Davant (2×)
5th Cir. · 1966 · signal: accord · confidence high
Therefore, the appreciation of the value of Water’s stock certificates caused by the transfer of Warehouse’s operating assets to Water was the equivalent of issuing $700,000 worth of new or additional stock to Water’s stockholders. 26 “Here, *887 the issuance of new stock would have been a meaningless gesture * * Commissioner of Internal Revenue v. Morgan, supra; accord, Liddon v. Commissioner of Internal Revenue 230 F.2d 304 (6 Cir. 1956), cert. den., 352 U.S. 824 , 77 S.Ct. 34 (1956).
discussed Cited "see, e.g." Arbed Americas, LLC v. United States
Ct. Intl. Trade · 2018 · signal: see, e.g. · confidence low
See, e.g., Dart Export Corp. v. United States, 43 CCPA 64, C.A.D. 610 (1956), cert. denied, 352 U.S. 824 (1956) (claim of retroactive assessment after four year delay in liquidation constituted deprivation of property without due process).
discussed Cited "see, e.g." United States v. Nitin Shah
5th Cir. · 1995 · signal: see also · confidence low
See also McClanahan v. United States, 230 F.2d 919 (5th Cir.) (upholding the conviction of an accomplice who caused to be made such statements of purpose where applicant had no real intent to occupy the premises), cert. denied, 352 U.S. 824 , 77 S.Ct. 33 , 1 L.Ed.2d 47 (1956); Russell v. United States, 222 F.2d 197 (5th Cir.1955) (same).
discussed Cited "see, e.g." Ronald Clark O'Bryan v. W.J. Estelle, Jr., Director, Texas Department of Corrections, Respondent (2×)
5th Cir. · 1983 · signal: see, e.g. · confidence low
See, e.g., Carrillo, supra. Similarly, we have held that in federal court, "the failure of a party to produce as a witness one peculiarly within the power of such party creates an inference that such testimony would be unfavorable, and may be the subject of comment to the jury by the other party." United States v. Lehmann, 613 F.2d 130, 136 (5th Cir.1980) (quoting McClanahan v. United States, 230 F.2d 919 (5th Cir.), cert. denied, 352 U.S. 824 , 77 S.Ct. 33 , 1 L.Ed.2d 47 (1956)).
discussed Cited "see, e.g." J. E. Smothers and Doris Smothers v. United States
5th Cir. · 1981 · signal: see, e.g. · confidence low
See, e. g., Liddon v. Commissioner, 6 Cir. 1956, 230 F.2d 304 , cert. denied, 1956, 352 U.S. 824 , 77 S.Ct. 34 , 1 L.Ed.2d 48 ; Becher v. Commissioner, 2 Cir. 1955, 221 F.2d 252 ; Lewis v. Commissioner, 1 Cir. 1949, 176 F.2d 646 ; Bard-Parker Co. v. Commissioner, 2 Cir. 1954, 218 F.2d 52 , cert. denied, 1955, 349 U.S. 906 , 75 S.Ct. 582 , 99 L.Ed. 1242 ; Survaunt v. Commissioner, 8 Cir. 1947, 162 F.2d 753 ; Pebble Springs Distilling Co. v. Commissioner, 7 Cir. 1956, 231 F.2d 288 , cert. denied, 1956, 352 U.S. 836 , 77 S.Ct. 56 , 1 L.Ed.2d 55 .
Mammoth Coal Co.
v.
Commissioner of Internal Revenue
No. 80.
Supreme Court of the United States.
Oct 8, 1956.
352 U.S. 824
Bernard G. Segal and Edward W. Mullinix for petitioner. Simon E. Sobeloff, then Solicitor General, Assistant Attorney General Rice, Hilbert P. Zarky and Marvin W. Weinstein for respondent.
Published

C. A. 3d Cir. Certiorari denied.