Doggett v. Comm'r, 364 U.S. 824 (1960). · Go Syfert
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Doggett v. Comm'r, 364 U.S. 824 (1960). Cases Citing This Book View Copy Cite
119 citation events (1 in the last 25 years) across 27 distinct courts.
Strongest positive: Dresser Industries, Inc. v. United States (txnd, 1999-06-25) · Strongest negative: McIlvaine v. United States (cc, 1991-07-10)
Treatment trajectory · 1960 → 2026 · click a year to view as-of
1960 1993 2026
Top citers, strongest first. 15 distinct citers.
discussed Cited "but see" McIlvaine v. United States
Ct. Cl. · 1991 · signal: but see · confidence high
But see Rosengarten v. United States, 149 Ct.Cl. 287 , 292, 181 F.Supp. 275, 278 , cert. denied, 364 U.S. 822 , 81 S.Ct. 60 , 5 L.Ed.2d 53 (1960); Jones v. United States, 226 F.2d 24 (9th Cir. 1955). 3 In any event, in the present case, plaintiffs have presented no evidence of proper preparation, addressing or mailing of their 1981 tax return.
discussed Cited "see" Dresser Industries, Inc. v. United States
N.D. Tex. · 1999 · signal: see · confidence high
See Rosengarten v. United States, 149 Ct.Cl. 287 , 181 F.Supp. 275, 279 , cert. denied, 364 U.S. 822 , 81 S.Ct. 60 , 5 L.Ed.2d 53 (1960) (informal claim that only “makes it possible for the Commissioner to discover the existence of a claim if he makes an independent investigation and sorts out the clues will not do.”).
discussed Cited "see" Facilities Systems Engineering Corp. v. United States
Ct. Cl. · 1992 · signal: accord · confidence high
Plaintiff cannot rely on the mere fact of mailing the June 20, 1990, letter to establish that it was received by the CO. “[A] letter which is properly sealed, stamped, addressed, and deposited in the United States Mails is presumed to reach the addressee and be received by him in due course of the mails.” Charlson Realty Co. v. United States, 181 Ct.Cl. 262, 274 , 384 F.2d 434, 442 (1967); accord Rosengarten v. United States, 149 Ct.Cl. 287, 291 , 181 F.Supp. 275, 277 , cert. denied, 364 U.S. 822 , 81 S.Ct. 60 , 5 L.Ed.2d 53 (1960).
discussed Cited "see" United States v. Commercial National Bank of Peoria, as of the Estate of Joseph G. O'Brien
7th Cir. · 1989 · signal: see · confidence high
See Rosengarten v. United States, 181 F.Supp. 275, 279 , 149 Ct.Cl. 287 , cert. denied, 364 U.S. 822 , 81 S.Ct. 60 , 5 L.Ed.2d 53 (1960); see also American Radiator, 318 F.2d at 920 (discussing informal refund claims generally and not confronted with this particular issue); Brigham v. United States, 470 F.2d 571, 579 (Ct.Cl.1972) (quoting American Radiator and also not faced with this issue), cert. denied, 414 U.S. 831 , 94 S.Ct. 62 , 38 L.Ed.2d 65 (1973).
discussed Cited "see" Hassett v. Revlon, Inc. (In Re O. P. M. Leasing Services, Inc.) (2×)
Bankr. S.D.N.Y. · 1982 · signal: see · confidence high
See Farmer v. Arabian American Oil Co., 277 F.2d 46, 49 (2d Cir.), cert. denied, 364 U.S. 824 , 81 S.Ct. 60 , 5 L.Ed.2d 538 (1960) where the Second Circuit expressed the rule as: When two parties have made a contract and have expressed it in a writing to which they have both assented as the complete and accurate interpretation of that contract, evidence, whether parol or otherwise of antecedent understandings and negotiations will not be admitted for the purpose of varying or contradicting the writing.
discussed Cited "see" United States v. Feodor Fedorenko, Etc.
5th Cir. · 1979 · signal: see · confidence high
See Ganduxe y Marino v. Murff, 1959, S.D.N.Y., 183 F.Supp. 565, 567 , aff’d, 2 Cir. 1960, 278 F.2d *952 330, cert. denied, 364 U.S. 824 , 81 S.Ct. 61 , 5 L.Ed.2d 53 . 5 As Mr. Justice Black has written, “[n]ot only is United States citizenship a ‘high privilege’, it is a priceless treasure”.
discussed Cited "see" Ralls v. Manson
D. Conn. · 1974 · signal: see · confidence high
See United States v. Curcio, 279 F.2d 681 (2d Cir.), cert. denied 364 U.S. 824 , 81 S.Ct. 59 , 5 L.Ed.2d 52 (1960); United States v. Thomas, 282 F.2d 191 (2d Cir. 1960); United States v. Tolub, 309 F.2d 286 (2d Cir. 1962); United States v. Kahaner, 317 F.2d 459, 483-484 (2d Cir.), cert. denied Corallo v. United States, 375 U.S. 835 , 84 S.Ct. 62 , 11 L.Ed.2d 65 (1963); United States v. Kenner, supra, 354 F.2d at 782-783 ; United States v. Bilotti, 380 F.2d 649, 654 (2d Cir.) cert. denied 389 U.S. 944 , 88 S.Ct. 308 , 19 L.Ed.2d 300 (1967); United States v. Meyers, 410 F.2d 693, 697 (2d Cir.), …
discussed Cited "see" The Chase Manhattan Bank, a National Banking Association v. The First Marion Bank, a Banking Corporation (2×)
1st Cir. · 1971 · signal: see · confidence high
Eskimo Pie Corp. v. Whitelawn Dairies, Inc., S.D.N.Y.1968, 284 F.Supp. 987, 993-995 ; see Farmer v. Arabian American Oil Co., 2 Cir. 1960, 277 F.2d 46, 49 , cert. denied, 1960, 364 U.S. 824 , 81 S.Ct. 60 , 5 L.Ed.2d 53 ; Dixon Iramaos & Cia.
discussed Cited "see" Charlson Realty Company v. The United States (2×)
Ct. Cl. · 1967 · signal: see · confidence high
See Arkansas Motor Coaches, Ltd., Inc. v. Commissioner, supra, and Rosengarten v. United States, infra. 38 The problem before us was again considered by this court in an opinion also written by Chief Judge Jones in the case of Rosengarten v. United States, 181 F. Supp. 275 , 149 Ct.Cl. 287 (1960), cert. denied, 364 U.S. 822 , 81 S.Ct. 60 , 5 L.Ed. 2d 53 , where the court held that the petition was not timely filed.
discussed Cited "see" ca9 1964 (2×)
9th Cir. · 1964 · signal: see · confidence high
See, generally, Annotation, 28 A.L.R.2d 929 (1953) 2 See Farmer v. Arabian American Oil Company (2 Cir. 1960) 277 F.2d 46 , cert. denied (1960) 364 U.S. 824 , 81 S.Ct. 60 , 5 L.Ed.2d 53 .
discussed Cited "see" Langendorf United Bakeries, Inc. v. Moore (2×)
9th Cir. · 1964 · signal: see · confidence high
See Farmer v. Arabian American Oil Company (2 Cir. 1960) 277 F.2d 46 , cert. denied (1960) 364 U.S. 824 , 81 S.Ct. 60 , 5 L.Ed.2d 53 .
discussed Cited "see, e.g." City of Yonkers v. Otis Elevator Co. (2×)
S.D.N.Y. · 1986 · signal: compare · confidence low
Compare Farmer v. Arabian American Oil Co., 277 F.2d 46, 50-51 , (2d Cir.1960), ce rt. denied, 364 U.S. 824 , 81 S.Ct. 60 , 5 L.Ed.2d 53 (1960); cf. Nat Nal Service Stations, Inc. v. Wolf, 304 N.Y. 332, 337 , 107 N.E.2d 473, 476 (1952) (by its terms, the contract alleged could conceivably have been performed within one year).
discussed Cited "see, e.g." Kredietbank, N v. v. ESIC Capital Corp. (In Re Rosner)
Bankr. E.D.N.Y. · 1985 · signal: see also · confidence low
See also De Korwin v. First National Bank of Chicago, 170 F.Supp. 112, 128 (N.D.Ill.1958), aff'd, 275 F.2d 755 (7th Cir.), cert. denied, 364 U.S. 824 , 81 S.Ct. 61 , 5 L.Ed.2d 53 (1960) (interpreting New York law).
discussed Cited "see, e.g." Bankr. L. Rep. P 70,011 United States of America v. Robert D. Alexander, Sr. (2×)
7th Cir. · 1984 · signal: see also · confidence low
See also Barnhill v. United States, 279 F.2d 105, 106 (5th Cir.1960) (“In other words, [defendant] cling[s] to probation while seeking to welch on its price.”), cert. denied, 364 U.S. 824 , 81 S.Ct. 60 , 5 L.Ed.2d 53 (1960).
discussed Cited "see, e.g." United States v. Anne Lamont
2d Cir. · 1977 · signal: see, e.g. · confidence low
See e. g., United States v. Reed, 526 F.2d 740, 743 (CA 2 1975), cert. denied, 424 U.S. 956 , 96 S.Ct. 1431 , 47 L.Ed.2d 361 (1976), and United States v. Curcio, 279 F.2d 681, 682 (CA 2), cert. denied, 364 U.S. 824 , 81 S.Ct. 59 , 5 L.Ed.2d 52 (1960).
Doggett
v.
Commissioner of Internal Revenue
No. 218.
Supreme Court of the United States.
Oct 10, 1960.
364 U.S. 824
Daniel R. Dixon for petitioner. Solicitor General Rankin, Assistant Attorney General Rice and I. Henry Kutz for respondent.
Published

C. A. 4th Cir. Certiorari denied.