Jules S. Sottnek Co. v. Cent. R.R., 359 U.S. 913 (1959). · Go Syfert
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Jules S. Sottnek Co. v. Cent. R.R., 359 U.S. 913 (1959). Cases Citing This Book View Copy Cite
99 citation events (2 in the last 25 years) across 24 distinct courts.
Strongest positive: Estate of Elbert B. Whitt, Loyd Whitt v. Commissioner of Internal Revenue (ca11, 1985-02-04)
Treatment trajectory · 1960 → 2026 · click a year to view as-of
1960 1993 2026
Top citers, strongest first. 20 distinct citers. How cited ↗
cited Cited "see" Estate of Elbert B. Whitt, Loyd Whitt v. Commissioner of Internal Revenue
11th Cir. · 1985 · signal: see · confidence high
See Commissioner v. Chase Manhattan Bank, 259 F.2d 231 , 260 (5th Cir. 1958), cert. denied, 359 U.S. 913 , 79 S.Ct. *1557 589, 3 L.Ed.2d 575 (1959); Treas.Reg. § 20.2033-1.
discussed Cited "see" United States v. Truckee-Carson Irrigation District
9th Cir. · 1981 · signal: see · confidence high
See O'Boyle v. Bevil, 259 F.2d 506, 513 (5th Cir. 1958), cert. denied, 359 U.S. 913 , 79 S.Ct. 590 , 3 L.Ed.2d 576 (1959) (citing Hansberry v. Lee, supra). 103 This general rule is subject to an exception for persons in privity with parties.
cited Cited "see" United States v. Truckee-Carson Irrigation District
9th Cir. · 1981 · signal: see · confidence high
See O’Boyle v. Bevil, 259 F.2d 506, 513 (5th Cir. 1958), cert. denied, 359 U.S. 913 , 79 S.Ct. 590 , 3 L.Ed.2d 576 (1959) (citing Hansberry v. Lee, supra).
cited Cited "see" Sasportes v. Copacabana
5th Cir. · 1978 · signal: see · confidence high
See Hyman v. Regenstein, 258 F.2d 502, 513 (5th Cir. 1958), cert. denied 359 U.S. 913 , 79 5.
cited Cited "see" Julien Andre Sasportes v. M/v Sol De Copacabana, Her Engines Etc. And Navexport, S.A., Banco De Credito Industrial, S.A., Star-Kist Foods, Inc., a Foreign Corp. v. M/v Sol De Copacabana, Her Engines, Tackle, Boilers Appurtenances, Etc., Banco De Credito Industrial, S.A., Banco De Credito Industrial, S.A. v. M/v Sol De Copacabana, Her Engines, Tackle, Etc. And Navexport, S.A.
5th Cir. · 1978 · signal: see · confidence high
See Hyman v. Regenstein, 258 F.2d 502, 513 (5th Cir. 1958), Cert. denied 359 U.S. 913 , 79 S.Ct. 589 , 3 L.Ed.2d 575 (1959).
cited Cited "see" Kaspar Wire Works, Inc. v. Leco Engineering and MacHine Inc.
5th Cir. · 1978 · signal: see · confidence high
See discussion in Hyman v. Regenstein, 5 Cir. 1958, 258 F.2d 502 , cert. denied, 1959, 359 U.S. 913 . 79 S.Ct. 589 , 3 L.Ed.2d 575 .
discussed Cited "see" Estate of Castleberry v. Commissioner (2×)
Tax Ct. · 1977 · signal: see · confidence high
See Commissioner v. Chase Manhattan Bank, 259 F.2d 231 , 239 (5th Cir. 1958), cert. denied 359 U.S. 913 (1959).
discussed Cited "see" Estate of Mandels v. Commissioner (2×)
Tax Ct. · 1975 · signal: see · confidence high
See Commissioner v. Chase Manhattan Bank, 259 F. 2d 231 , 256 (5th Cir. 1958), revg. on another issue 25 T.C. 617 (1955), cert. denied 359 U.S. 913 (1959); Melba Schuster, 32 T.C. 998, 1007 (1959), affd. 312 F. 2d 311 , 315 n. 3 (9th Cir. 1962); Equitable Trust Co., 13 T.C. 731, 737 (1949).
discussed Cited "see" Hambleton v. Commissioner (2×)
Tax Ct. · 1973 · signal: see · confidence high
See generally Commissioner v. Chase Manhattan Bank , 259 F.2d 231 , 238-239 (C.A. 5, 1958), reversing in part and affirming in part 25 T.C. 617 (1955) , certiorari denied 359 U.S. 913 (1959) .
cited Cited "see" Estate of Wildenthal v. Commissioner
Tax Ct. · 1970 · signal: see · confidence high
See the discussion in Commissioner v. Chase Manhattan Bank, 259 F. 2d 231 , 244-55 (C.A. 5, 1958), certiorari denied 359 U.S. 913 (1959) .
discussed Cited "see" Gordon v. United States
W.D. Tex. · 1967 · signal: see · confidence high
See Commissioner of Internal Revenue v. Chase Manhattan Bank, 259 F.2d 231 (5 Cir. 1958), cert. den. 359 U.S. 913 , 79 S.Ct. 589 , 3 L.Ed.2d 575 . (6) The value of one-half of the proceeds of the insurance policies as of the date of death of Daisy Wright, May 31, 1961, was $42,131.05, which amount was includable in her gross estate by reason of Section 2036 of the Internal Revenue Code of 1954. (7) The transfer made by Daisy Wright on April 12, 1947 was for a consideration within the meaning of Section 2043(a) of the Internal Revenue Code.
discussed Cited "see" James J. Laughlin v. United States of America, Alan U. Forte v. United States
D.C. Cir. · 1965 · signal: see · confidence high
See Hyman v. Regenstein, 5 Cir., 258 F.2d 502, 510-511 (1958), cert. denied, 359 U.S. 913 , 79 S. Ct. 589 , 3 L.Ed.2d 575 (1959); see also Note, 52 Colum.L.Rev. 647, 663 (1952), and Comment, 65 Harv.L.Rev. 818, 842 (1952).
cited Cited "see" United States v. Charles M. Land, as Successor of the Last Will and Testament of John Robert Land, Deceased, United States of America v. Charles M. Land, Ernest H. Land and Margaret L. Haney, as Executors of the Last Will and Testament of Robert Land, Deceased
5th Cir. · 1962 · signal: see · confidence high
See Commissioner v. Chase Manhattan Bank, 5 Cir., 1958, 259 F.2d 231 , cert. denied, 359 U.S. 913 , 79 S.Ct. 589 , 3 L.Ed.2d 575 .
cited Cited "see" United States v. Land
5th Cir. · 1962 · signal: see · confidence high
See Commissioner v. Chase Manhattan Bank, 5 Cir., 1958, 259 F.2d 231 , cert. denied, 359 U.S. 913 , 79 S.Ct. 589 , 3 L.Ed.2d 575 .
discussed Cited "see, e.g." UNITED STATES v. ESTATE OF SIDNEY ELSON
D.N.J. · 2019 · signal: see also · confidence low
The two are in pari materia and must be construed together.” Sanford’s Estate v. Comm’r of Internal Revenue, 308 U.S. 39, 44 (1939); see also Estate of Mandels v. Comm’r of Internal Revenue, 64 T.C. 61, 78 (1975) ((*. . . [referring to] sec. 6324(b) covering liability for estate taxes, [and] sec. 6324(a}(2), these provisions have been interpreted in pari materia.”) (relying on Commissioner v. Chase Manhattan Bank, 259 F.2d 231 , 256 (5th Cir. 1958) (rev’g on other grounds 25 T.C. 617 (1955}), cert. denied 359 U.S. 913 (1959); Melba Schuster, 32 T.C. 998, 1007 (1959), aff'd, 312 F.2…
discussed Cited "see, e.g." Ammex, Inc. v. United States
Ct. Intl. Trade · 2002 · signal: see also · confidence low
Two “major limitations” to such preclusion, however, are (1) “a requirement that at the time of the first litigation the parties be able to foresee the later litigation that came to present the same issue” and “a requirement that the issue have played an important role in the abstract hierarchy of legal rules controlling the first or the second litigation.” 18 Wright, Miller & Cooper, Federal Practice and Procedure § 4424 at 226-227 (1981); see also Hyman v. Regenstein, 258 F.2d 502, 510-11 (5th Cir.), cert. denied, 359 U.S. 913 , 79 S.Ct. 589 , 3 L.Ed.2d 575 (1959) (“[Collatera…
cited Cited "see, e.g." In Re Levi
Bankr. N.D. Tex. · 1995 · signal: see, e.g. · confidence low
See, e.g., Commissioner v. Chase Manhattan Bank, 259 F.2d 231 , 239 (5th Cir.1958), cert. denied 359 U.S. 913 , 79 S.Ct. 589 , 3 L.Ed.2d 575 (1959).
discussed Cited "see, e.g." Bintliff v. United States
5th Cir. · 1972 · signal: see also · confidence low
See also Commissioner of Internal Revenue v. Chase Manhattan Bank, 5 Cir. 1958, 259 F.2d 231 , cert. denied, 359 U.S. 913 , 79 S.Ct. 589 , 3 L.Ed.2d 575 ; accord Smith Engineering Co. v. Rice, 9 Cir.1938, 102 F.2d 492 , cert. denied, 307 U.S. 37 , 59 S.Ct. 1034 , 83 L.Ed. 1519 . 18 Mrs. Bintliff, jointly with her husband, pledged her second insurance policy to secure two bank notes, one for $100 and another for $1,400.
discussed Cited "see, e.g." Bintliff v. United States
5th Cir. · 1972 · signal: see also · confidence low
See also Commissioner of Internal Revenue v. Chase Manhattan Bank, 5 Cir. 1958, 259 F.2d 231 , cert. denied, 359 U.S. 913 , 79 S.Ct. 589 , 3 L.Ed.2d 575 ; accord Smith Engineering Co. v. Rice, 9 Cir.1938, 102 F.2d 492 , cert. denied, 307 U.S. 37 , 59 5.
discussed Cited "see, e.g." Chemical Bank New York Trust Company v. United States
S.D.N.Y. · 1966 · signal: see also · confidence low
See also Hyman v. Regenstein, 258 F. 2d 502, 511 (5th Cir. 1958), cert, denied 359 U.S. 913 , 79 S.Ct. 589 , 3 L.Ed.2d 575 (1959); Comment, Developments— Res Judicata, 65 Harv.L.Rev. 818, 842-843 (1952); Note, Collateral Estoppel by Judgment, 52 Colum.L.Rev. 647, 662-663 (1952); 1B Moore, Federal Practice (2nd ed. 1965), ¶ 0.442 [2], But see Yates v. United States, 354 U.S. 298, 338 , 77 S.Ct. 1064 , 1 L.Ed.2d 1356 (1957); Restatement, Judgments, § 68, Comment p. (1948 Supplement). 13 . § 9462.
Retrieving the full opinion text from the archive…
Jules S. Sottnek Co., Inc.
v.
Central Railroad Co. of New Jersey
No. 631.
Supreme Court of the United States.
Feb 24, 1959.
359 U.S. 913
Raymond E. Stefferson for petitioners., Vincent E. McGowan and Theodore A. Kelly for respondent.
Published

C. A. 2d Cir. Cer-tiorari denied.