green
Positive treatment
2.7 score
Treatment trajectory · 1958 → 2026 · click a year to view as-of
1958
1992
2026
Top citers, strongest first. 6 distinct citers.
How cited ↗
discussed
Cited "see"
Stoller v. Commissioner
See [Leh] v. Comm'r , 260 F.2d 489 (9th Cir., [1958]) and Comm'r v. Pittston Co. , 252 F.2d 344 (2d Cir., 1958), cert. denied, 357 U.S. 919 (1958) .] * * * Reasons for Change * * * Some taxpayers and tax shelter promoters have attempted to exploit court decisions holding that ordinary income or loss results from certain dispositions of property whose sale or exchange would produce capital gain or loss. * * * As a result of these interpretations, losses from the termination, cancellation, lapse, abandonment and other dispositions *779 of property, which are not sales or exchanges of the propert…
cited
Cited "see"
United States v. Ennis M. Akin, Beverly Lloyd Hart, A/K/A James E. Harris
See United States v. Smith, 253 F.2d 95, 98 (7th Cir. 1958), cert. denied, 357 U.S. 919 , 78 S.Ct. 1360 , 2 L.Ed.2d 1364 .
discussed
Cited "see"
Community TV Association of Havre v. United States
See Teleservice Co. of Wyoming Valley v. Commissioner of Internal Revenue, 3 Cir. 1958, 254 F.2d 105 , cert. denied 357 U.S. 919 , 78 S.Ct. 1360 , 2 L.Ed.2d 1364 ; United Grocers, Ltd. v. United States, N.D.
discussed
Cited "see"
State v. Sturdivant
(2×)
See U. S. v. Smith, 253 F. 2d 95 (7 Cir. 1958), certiorari denied 357 U. S. 919 , 78 S. Ct. 1360 , 2 L.
discussed
Cited "see, e.g."
John B. White, Inc. v. Commissioner
See also Teleservice Co. v. Commissioner , 254 F. 2d 105 (C.A. 3), certiorari denied 357 U.S. 919 ; Federated Department Stores, Inc ., 51 T.C. 500 , 518-519 , affirmed 426 F. 2d 417 (C.A. 6); S. Rept.
cited
Cited "see, e.g."
Hermann F. And Madeleine Dupont Ruoff v. Commissioner of Internal Revenue
See also Teleservice Co. of Wyoming Valley v. Commissioner, 3 Cir., 1958, 254 F.2d 105, 110 , certiorari denied 357 U.S. 919 , 78 S.Ct. 1360 , 2 L.Ed.2d 1364 . 9 .
Retrieving the full opinion text from the archive…
Farnum
v.
Connecticut
v.
Connecticut
No. 963.
Supreme Court of the United States.
Jun 16, 1958.
Published
C. A. 2d Cir. Certiorari denied.