I. A. Dress Co. v. Comm'r, 362 U.S. 976 (1960). · Go Syfert
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I. A. Dress Co. v. Comm'r, 362 U.S. 976 (1960). Cases Citing This Book View Copy Cite
143 citation events (1 in the last 25 years) across 31 distinct courts.
Strongest positive: Wilson v. Kansas Power & Light Co. (kan, 1983-01-14)
Treatment trajectory · 1960 → 2026 · click a year to view as-of
1960 1993 2026
Top citers, strongest first. 13 distinct citers. How cited ↗
discussed Cited "see" Wilson v. Kansas Power & Light Co. (2×)
Kan. · 1983 · signal: see · confidence high
See Berry v. Atlantic Coast Line Railroad Company, 273 F.2d 572 (4th Cir.) cert. denied 362 U.S. 976 (1960).
cited Cited "see" Chevron Chemical Co. v. Mecham
D. Utah · 1982 · signal: see · confidence high
See Wyoming Construction Co. v. Western Casualty & Surety Co., 275 F.2d 97, 105 (10th Cir. 1960) cert. denied, 362 U.S. 976 , 80 S.Ct. 1061 , 4 L.Ed.2d 1011 ; T & M Transp.
discussed Cited "see" Brookfield Wire Co. v. Commissioner
Tax Ct. · 1980 · signal: see · confidence high
See Smoot Sand & Gravel Corp. v. Commissioner , 274 F. 2d 495 , 500-501 (4th Cir. 1960) , cert. denied 362 U.S. 976 (1960) .This is because prior accumulations held in the form of liquid assets are available to meet the reasonable needs of the business thereby potentially exposing current accumulations to the tax.
cited Cited "see" Cadillac Textiles, Inc. v. Commissioner
Tax Ct. · 1975 · signal: see · confidence high
See Smoot Sand & Gravel Corporation v. Commissioner, 274 F. 2d 495 , 500-501 (C.A. 4, 1960), certiorari denied 362 U.S. 976 (1960) .
discussed Cited "see" Daboll v. Hoden (2×)
Iowa · 1974 · signal: see · confidence high
See Berry v. Atlantic Coast Line Railroad Company, 273 F.2d 572, 581-582 (4 Cir. 1960), cert. den., 362 U.S. 976 , 80 S.Ct. 1060 , 4 L.Ed.2d 1011 ; Bland v. Norfolk and Southern Railroad Company, 406 F.2d 863, 866 (4 Cir. 1969); Keating v. Jones Development of Missouri, Inc., 398 F.2d 1011, 1013 (5 Cir. 1968); Rogers v. Peabody Coal Company, 342 F.2d 749, 750-751 (6 Cir. 1965); and Trotter v. Anderson, 417 F.2d 1191, 1192 (7 Cir. 1969).
discussed Cited "see" Battelstein Investment Company v. United States
5th Cir. · 1971 · signal: see · confidence high
See Smoot Sand & Gravel Corp. v. Commissioner of Internal Revenue, 4 Cir., 1960, 274 F.2d 495 , cert. denied, 1960, 362 U.S. 976 , 80 S.Ct. 1061 , 4 L.Ed.2d 1011 in which the Court stated: “For the same reasons, the taxpayer’s argument concerning the reserves for depreciation and depletion cannot be accepted.
discussed Cited "see" Montgomery Co. v. Commissioner (2×)
Tax Ct. · 1970 · signal: see · confidence high
See Smoot Sand & Gravel Corporation v. Commissioner , 274 F. 2d 495 (C.A. 4, 1960), affirming a Memorandum Opinion of this Court, certiorari denied 362 U.S. 976 (1960) , *193 rehearing denied 363 U.S. 832 (1960) , wherein the Court of Appeals stated, at pages 500-501: Thus, the size of the accumulated earnings and profits or surplus is not the crucial factor; rather, it is the reasonableness and nature of the surplus.
discussed Cited "see" Montgomery Co. v. Commissioner
Tax Ct. · 1970 · signal: see · confidence high
See Smoot Sand & Gravel Corporation v. Commissioner, 274 F. 2d 495 (C.A. 4, 1960), affirming a Memorandum Opinion of this Court, certiorari denied 362 U.S. 976 (1960), rehearing denied 363 U.S. 832 (1960), wherein the Court of Appeals stated, at pages 500-501: Tims, the size of the accumulated earnings and profits or surplus is not the crucial factor; rather, it is the reasonableness and nature of the surplus.
discussed Cited "see" Ted Bates & Co. v. Commissioner
Tax Ct. · 1965 · signal: see · confidence high
See Smoot Sand & Gravel Corporation v. Commissioner, 274 F. 2d 495 *115 (C.A. 4, 1960), affirming a Memorandum Opinion of this Court, certiorari denied 362 U.S. 976 (1960) , wherein the Court of Appeals stated, at 500-501: Thus, the size of the accumulated earnings and profits or surplus is not the crucial factor; rather, it is the reasonableness and nature of the surplus.
discussed Cited "see" Young Motor Co. v. Commissioner
Tax Ct. · 1962 · signal: see · confidence high
See Smoot Sand & Gravel Corporation v. Commissioner, 274 F. 2d 495 (C.A. *184 4, 1960), affirming a Memorandum Opinion of this Court, certiorari denied 362 U.S. 976 (1960) , rehearing denied 363 U.S. 832 (1960) .
discussed Cited "see, e.g." State v. BHP Petroleum Co., Inc. (2×)
Wyo. · 1991 · signal: see also · confidence low
See also Wyoming Construction Company v. Western Casualty and Surety Company, 10 Cir.1960, 275 F.2d 97 , cert. den., 362 U.S. 976 , 80 S.Ct. 1061 , 4 L.Ed.2d 1011 , allowing recovery of interest on a claim decided on the basis of Wyoming law.
discussed Cited "see, e.g." Rissler & McMurry Co. v. Atlantic Richfield Co. (2×)
Wyo. · 1977 · signal: see also · confidence low
See also Wyoming Construction Company v. Western Casualty and Surety Company, 10 Cir. 1960, 275 F.2d 97 , cert. den., 362 U.S. 976 , 80 S.Ct. 1061 , 4 L.Ed.2d 1011 , allowing recovery of interest on a claim decided on the basis of Wyoming law.
cited Cited "see, e.g." Midwestern Developments, Inc. v. The City of Tulsa, Oklahoma, a Municipal Corporation
10th Cir. · 1963 · signal: see also · confidence low
See also Wyoming Construction Compapany v. Western Casualty and Surety Company, 10 Cir., 275 F.2d 97, 104 , certiorari denied 362 U.S. 976 , 80 S.Ct. 1061 , 4 L.Ed.2d 1011 .
Retrieving the full opinion text from the archive…
I. A. Dress Co., Inc.
v.
Commissioner of Internal Revenue
No. 832.
Supreme Court of the United States.
May 16, 1960.
362 U.S. 976
Michael Kaminsky for petitioner., Solicitor General Rankin, Assistant Attorney General Rice, Melva M. Graney and Melvin L. Lebow for respondent.
Published

C. A. 2d Cir. Certiorari denied.