green
Positive treatment
5.0 score
Treatment trajectory · 1961 → 2026 · click a year to view as-of
1961
1993
2026
Top citers, strongest first. 4 distinct citers.
How cited ↗
discussed
Cited "see"
Fred H. Lenway & Co. v. Commissioner
(2×)
See United States v. General Shoe Corp., 282 F.2d 9 (6th Cir. 1960), cert denied 365 U.S. 843 (1961); Santa Anita Consolidated, Inc. v. Commissioner, 50 T.C. 536 (1968); cf. Woodsam Associates, Inc. v. Commissioner, 16 T.C. 649 (1951), affd. 198 F.2d 357 (2d Cir. 1952); Parker v. Delaney, 186 F.2d 455 (1st Cir. 1950), cert. denied 341 U.S. 926 (1951); Rev.
examined
Cited "see"
Harold S. Divine and Rita K. Divine v. Commissioner of Internal Revenue
(4×)
See United States v. General Shoe Corp., 282 F.2d 9 (6 Cir. 1960), cert. denied, 365 U.S. 843 , 81 S.Ct. 801 , 5 L.Ed.2d 808 (1961) 8 The Tax Court predicated its decision below on the grounds articulated therein and also on the rationale developed by it in Sid Luckman, 50 T.C. 619 (1968), rev'd 418 F.2d 381 (7 Cir. 1969) 9 See footnote 2 supra 1 For example, if in a case like this, the previous taxpayer had asserted a higher and the Commissioner a lower fair market value of the stock and another court had decided against the Commissioner 2 In contrast, a cash payment to the employees of the '…
discussed
Cited "see, e.g."
Ormond v. Rollingbrook Estates, Unpublished Decision (12-7-2000)
Compare Myers v. Smith (1960), 112 Ohio App. 169 , cert. denied (1961), 365 U.S. 843 (injunction granted because garage would have been located within the five-foot sideline setback) with Dougherty v. Fellabaum (1952), 71 Ohio Law Abs. 161 (injunction denied because garage not located within "free space" sideline setback).
Retrieving the full opinion text from the archive…
General Shoe Corp.
v.
United States
v.
United States
No. 653.
Supreme Court of the United States.
Mar 20, 1961.
William Waller for petitioner., Solicitor General Cox, Assistant Attorney General Oberdorfer and I. Henry Kuts for the United States.
Cited by 15 opinions | Published
C. A. 6th Cir. Certiorari denied.