Washington v. United States, 359 U.S. 1002 (1959). · Go Syfert
Search
Washington v. United States, 359 U.S. 1002 (1959). Cases Citing This Book View Copy Cite
“the classic debt is an unqualified obligation to pay a sum certain at a reasonably close fixed maturity date along with a fixed percentage in interest payable regardless of the debtor's income or lack thereof.”
175 citation events (3 in the last 25 years) across 34 distinct courts.
Strongest positive: Boca Investerings Partnership v. United States (dcd, 2001-10-05) · Strongest negative: Cannon v. US Acoustics Corporation (ilnd, 1975-06-26)
Treatment trajectory · 1959 → 2026 · click a year to view as-of
1959 1992 2026
Top citers, strongest first. 29 distinct citers. How cited ↗
discussed Cited "but see" Cannon v. US Acoustics Corporation
N.D. Ill. · 1975 · signal: but see · confidence high
But see, Fleischer v. A.A.P., Inc., 163 F. Supp. 548 (S.D.N.Y.1958), appeal dismissed, 264 F.2d 515 (2d Cir. 1959), cert. denied, 359 U.S. 1002 , 85 S.Ct. 68, 3 L.Ed.2d 1030 (1959); United States v. Standard Oil Company, 136 F.Supp. 345 (S.D.N.Y.1955). 30 .
examined Cited as authority (quoted) Boca Investerings Partnership v. United States
D.D.C. · 2001 · quote attribution · 1 verbatim quote · confidence low
the classic debt is an unqualified obligation to pay a sum certain at a reasonably close fixed maturity date along with a fixed percentage in interest payable regardless of the debtor's income or lack thereof.
discussed Cited as authority (quoted) Robert Demartino, Appellant-Cross-Appellee v. Commissioner of Internal Revenue, Appellee-Cross-Appellant
2d Cir. · 1988 · quote attribution · 1 verbatim quote · confidence low
only a bona fide loss is allowable. substance and not mere form shall govern in determining a deductible loss.
discussed Cited "see" In Re PSINet Inc.
Bankr. S.D.N.Y. · 2001 · signal: see · confidence high
See Gilbert v. Commissioner, 262 F.2d 512, 514 (2d Cir.), cert denied, 359 U.S. 1002 , 79 S.Ct. 1139 , 3 L.Ed.2d 1030 (1959) (court analyzes the "substantial economic reality”; determination must be made "in the light of all the facts of the particular case”). 25 .
discussed Cited "see" State v. Henry
N.J. · 1993 · signal: see · confidence high
See State v. Hand, 101 N.J.Super. 43 , 48 n. 1, 242 A.2d 888 (Law Div.1968) (citing Washington v. United States, 263 F.2d 742, 744 (D.C.Cir.) (stating that “if there was probable cause to make an arrest ... there was justification for at least the peaceable entry which here was made”), cert. denied, 359 U.S. 1002 , 79 S.Ct. 1142 , 3 L.Ed.2d 1032 (1959)).
discussed Cited "see" Sigmon v. Commissioner
Tax Ct. · 1988 · signal: see · confidence high
See Gilbert v. Commissioner, 248 F.2d 399 , 406 (2d Cir. 1957) , cert. denied 359 U.S. 1002 (1959) . *470 Open account indebtedness due Associates from Superior River This item, in the amount of $ 29,535.70, represents the balances outstanding ($ 16,533.54 shown in Account 116 and $ 13,002.16 shown in Account 135-A) on advances Sigmon through Associates made at various times to Superior River.
discussed Cited "see" Sam Goldberger, Inc. v. Commissioner (2×)
Tax Ct. · 1987 · signal: see · confidence high
See Gilbert v. Commissioner , 262 F.2d 512 (2d Cir. 1959) , affg. a Memorandum Opinion of this Court, cert. denied 359 U.S. 1002 (1959) ; Field v. Commissioner , T.C.
cited Cited "see" Expo-Chem, Inc. v. Commissioner
Tax Ct. · 1983 · signal: see · confidence high
See Gilbert v. Commissioner, 262 F.2d 512 (2d Cir. 1959) , affg. a Memorandum Opinion of this Court, cert. denied 359 U.S. 1002 (1959) ; Field v. Commissioner, T.C.
cited Cited "see" Morey v. Commissioner
Tax Ct. · 1978 · signal: see · confidence high
See Gilbert v. Commissioner, 262 F.2d 512 (2d Cir. 1959) , cert. denied 359 U.S. 1002 (1959) ; Yale Avenue Corp. v. Commissioner, 58 T.C. 1062 (1972) .
discussed Cited "see" Gilboy v. Commissioner
Tax Ct. · 1978 · signal: see · confidence high
See Gilbert v. Commissioner, 262 F.2d 512 , 514 (2d Cir. 1959) , cert. denied 359 U.S. 1002 (1959) , affirming a Memorandum Opinion of this Court; Yale Avenue Corp. v. Commissioner, 58 T.C. 1062 , 1073 (1972) .
discussed Cited "see" Thaler v. Commissioner
Tax Ct. · 1978 · signal: see · confidence high
See Gilbert v. Commissioner, 262 F.2d 512 , 514 , (2d Cir. 1959), cert. den. 359 U.S. 1002 (1959) , affirming a Memorandum Opinion of this Court; Matthiessen v. Commissioner, 194 F.2d 659 , 661 (2d Cir. 1952) , affg. 16 T.C. 781 (1951) . 6 In attempting to deal with this problem of characterization, a number of criteria have been isolated by which to evaluate the true nature or substance of an investment which is in form a debt. 7 However, no single criterion nor any series of criteria can provide a *504 conclusive answer to whether advances are loans.
cited Cited "see" Merlite Industries, Inc. v. Commissioner
Tax Ct. · 1975 · signal: see · confidence high
See Gilbert v. Commissioner, 248 F.2d 399 (2d Cir. 1957) , and 262 F.2d 512 (2d Cir. 1959) , cert. denied 359 U.S. 1002 (1959) .
cited Cited "see" Silver Chrysler Plymouth, Inc. v. Chrysler Motors Corp.
E.D.N.Y · 1973 · signal: see · confidence high
See Fleischer v. A.A.P., Inc., 163 F.Supp. 548, 552 (S.D.N.Y.1958), appeal dismissed, 264 F.2d 515 (2d Cir.), cert. denied, 359 U.S. 1002 , 79 S.Ct. 1139 , 3 L.Ed.2d 1030 (1959).
discussed Cited "see" Emle Industries, Inc. v. Patentex, Inc.
2d Cir. · 1973 · signal: see · confidence high
See Fleischer v. Phillips, 264 F.2d 515 (2d Cir.), cert. denied, 359 U.S. 1002 , 79 S.Ct. 1139 , 3 L.Ed.2d 1030 (1959); Marco v. Dulles, 268 F.2d 192 (2d Cir. 1969); 9 Moore, Federal Practice p 110.13 6 At the time of Judge Weinfield's decision, preservation of a client's confidences was governed by Canons 6 and 37 of the Canons of Professional Ethics, whereas the motion to disqualify in the instant case was made under Canon 4 of the Code of Professional Responsibility, which superseded the Canons on January 1, 1970.
cited Cited "see" United States v. Paul N. Hankish
4th Cir. · 1972 · signal: see · confidence high
See Fleischer v. Phillips, 264 F.2d 515 (2 Cir. 1959), cert. denied, 359 U.S. 1002 , 79 S.Ct. 1139 , 3 L.Ed.2d 1030 (1959).
discussed Cited "see" United States v. Roy L. Thomas, Jr.
D.C. Cir. · 1971 · signal: see · confidence high
See Washington v. United States, 105 U.S.App.D.C. 58, 61 , 263 F.2d 742, 745 , cert. denied, 359 U.S. 1002 , 79 S.Ct. 1142 , 3 L.Ed.2d 1032 (1959); Cady v. United States, 54 App.D.C. 10 , 293 F. 829 (1923); People v. Fitch, 73 Cal.App.2d 825 , 167 P.2d 211 (1946); State v. Woodruff, 208 Iowa 236 , 225 N.W. 254 (1929). 26 .
discussed Cited "see" United States v. James B. Seegers, Jr.
D.C. Cir. · 1971 · signal: see · confidence high
See Washington v. United States, 105 U.S.App.D.C. 58, 61 , 263 F.2d 742, 745 , cert. denied, 359 U.S. 1002 , 79 S.Ct. 1142 , 3 L.Ed.2d 1032 (1959) ; Cady v. United States, 54 App.D.C. 10 , 293 F. 829 (1923) ; People v. Fitch, 73 Cal.App.2d *234 825, 167 P.2d 211 (1946) ; State v. Woodruff, 208 Iowa 236 , 225 N.W. 254 (1929). 3 .
cited Cited "see" J. S. Biritz Construction Co. v. Commissioner of Internal Revenue, Joseph S. Biritz and Dorothy Biritz v. Commissioner of Internal Revenue
8th Cir. · 1967 · signal: see · confidence high
See concurring opinion of Waterman, J., in Gilbert v. Commissioner of Internal Revenue, 248 F.2d 399, 408 (2 Cir. 1957), cert. denied 359 U.S. 1002 , 79 S.Ct. 1139 , 3 L.Ed.2d 1030 (1950).
discussed Cited "see" P. M. Finance Corporation v. Commissioner of Internal Revenue
3rd Cir. · 1962 · signal: see · confidence high
See Gilbert v. Commissioner, 248 F.2d 399, 407, 409-410 (2 Cir. 1957), on remand, 17 TCM 29, aff’d 262 F.2d 512 (2 Cir. 1958), cert. denied, 359 U.S. 1002 , 79 S.Ct. 1139 , 3 L.Ed.2d 1030 (1959); Prudence Securities Corp. v. Commissioner, 135 F.2d 340, 341 (2 Cir. 1943); Gooding Amusement Co., 23 T.C. 408, 418-419 (1954), aff’d, 236 F.2d 159 (6 Cir. 1956), cert. denied, 352 U.S. 1031 , 77 S.Ct. 595 , 1 L.Ed.2d 599 (1957); Edward T.
cited Cited "see, e.g." Becker v. Internal Revenue Service
S.D.N.Y. · 2002 · signal: see, e.g. · confidence low
See, e.g., Bucurescu v. 190A Realty Corp., 282 B.R. 124, 129 (S.D.N.Y.2002). 2 . 262 F.2d 512, 514 (2d Cir.), cert. denied, 359 U.S. 1002 , 79 S.Ct. 1139 , 3 L.Ed.2d 1030 (1959). 3 .
discussed Cited "see, e.g." Wheeler v. United States
D.C. · 1983 · signal: see also · confidence low
See Dyson, supra, 450 A.2d at 436 ; Massey v. United States, 320 A.2d 296, 299-300 (D.C.1974) (circumstantial evidence of intent to steal); see also Washington v. United States, 105 U.S.App.D.C. 58, 61 , 263 F.2d 742, 745 , cert. denied, 359 U.S. 1002 , 79 S.Ct. 1142 , 3 L.Ed.2d 1032 (1959) (defend *765 ant’s unexplained presence in victim’s house, after gaining access by “force and stealth” through window, supported intent to steal inference); Johnson v. United States, 293 A.2d 269, 271 (D.C.1972) (possession of gloves and “ordinary accouterments of a burglar” supported inference …
discussed Cited "see, e.g." Joseph A. Yablonski v. United Mine Workers of America
D.C. Cir. · 1972 · signal: compare · confidence low
Compare Uniweld Prods., Inc. v. Union Carbide Corp., 385 F.2d 992, 994 (5th Cir. 1967), cert, denied, 390 U.S. 921 , 88 S.Ct. 853 , 19 L.Ed.2d 980 (1968), with Marco v. Dulles, 268 F.2d 192 (2d Cir. 1959), and Fleischer v. Phillips, 264 F.2d 515, 517 (2d Cir.), cert, denied, 359 U.S. 1002 , 79 S.Ct. 1139 , 3 L.Ed.2d 1030 (1959).
cited Cited "see, e.g." James Washington v. United States
D.C. Cir. · 1969 · signal: compare · confidence low
Compare Washington v. United States, 105 U.S.App.D.C. 58 , 263 F.2d 742 , cert. denied 359 U.S. 1002 , 79 S.Ct. 1142 , 3 L.Ed.2d 1032 (1959). 9 .
cited Cited "see, e.g." Affiliated Research, Inc. v. United States
Ct. Cl. · 1965 · signal: see, e.g. · confidence low
See, e.g., Gilbert v. Commissioner, 262 F. 2d 512, 513 (2d Cir.), cert. denied, 359 U.S. 1002 (1959).
cited Cited "see, e.g." Affiliated Research, Inc. v. The United States
Ct. Cl. · 1965 · signal: see, e.g. · confidence low
See, e. g., Gilbert v. Commissioner, 262 F.2d 512, 513 (2d Cir.), cert. denied, 359 U.S. 1002 , 79 S.Ct. 1139 , 3 L.Ed.2d 1030 (1959).
cited Cited "see, e.g." Fellinger v. United States
N.D. Ohio · 1964 · signal: see also · confidence low
See also Gilbert v. Commissioner, 248 F.2d 399 (2nd Cir. 1957), affirmed 262 F.2d 512 (2nd Cir. 1959), cert. denied 359 U.S. 1002 , 79 S.Ct. 1139 , 3 L.Ed.2d 1030 .
cited Cited "see, e.g." Morris Moughon and Wife, Virginia Moughon v. Commissioner of Internal Revenue, Martin A. Hayes & Co., Inc. v. Commissioner of Internal Revenue, Hubert C. Cunningham v. Commissioner of Internal Revenue
6th Cir. · 1964 · signal: see also · confidence low
See also Gilbert v. Commissioner, 248 F.2d 399 (2nd Cir. 1957), affirmed 262 F.2d 512 (2nd Cir. 1959), cert. denied 359 U.S. 1002 , 79 S.Ct. 1139 , 3 L.Ed.2d 1030 .
cited Cited "see, e.g." Moughon v. Commissioner of Internal Revenue
6th Cir. · 1964 · signal: see also · confidence low
See also Gilbert v. Commissioner, 248 F.2d 399 (2nd Cir. 1957), affirmed 262 F.2d 512 (2nd Cir. 1959), cert. denied 359 U.S. 1002 , 79 S.Ct. 1139 , 3 L.Ed.2d 1030 .
discussed Cited "see, e.g." Paul W. Gatlin v. United States of America, Dennis O. Miller v. United States
D.C. Cir. · 1963 · signal: compare · confidence low
See Morrison v. United States, 104 U.S. App.D.C. 352, 375, 262 F.2d 449, 454 (1958); Accarino v. United States, 85' U.S.App.D.C. 394, 402, 179 F.2d 456, 464 (1949); cf. District of Columbia v. Little, 85 U.S.App.D.C. 242 , 246, 178 F.2d 13, 17 , 13 A.L.R.2d 954 (1949), affirmed on other grounds, 339 U.S. 1 , 70 S.Ct. 468, 94 L.Ed. 599 (1950); compare Washington v. United States, 105 U.S.App.D.C. 58, 60 , 263 F.2d 742, 744 , cert, denied,. 359 U.S. 1002 , 79 S.Ct. 1142 , 3 L.Ed.2d. 1032 (1959).
Retrieving the full opinion text from the archive…
Washington
v.
United States
No. 725.
Supreme Court of the United States.
May 25, 1959.
359 U.S. 1002
John H. Pickering for petitioner., Solicitor General Rankin, Assistant Attorney General Wilkey, Beatrice Rosenberg and Eugene L. Grimm for the United States.
Cited by 1 opinion  |  Published
2 passages pin-cited by 2 cases
Pinpoint authority: bottom 73%
Citer courts: Second Circuit (1) · District of Columbia (1)

United States Court of Appeals for the District of Columbia Circuit. Certiorari denied.