green
Positive treatment
3.6 score
Treatment trajectory · 1962 → 2026 · click a year to view as-of
1962
1994
2026
Top citers, strongest first. 9 distinct citers.
How cited ↗
discussed
Cited "see"
Perrett v. Commissioner
(2×)
See MacRae v. Commissioner, 34 T.C. 20, 27-28 (1960), affd. on this issue 294 F.2d 56, 59 (9th Cir. 1961), cert. denied 368 U.S. 955 (1962).
cited
Cited "see"
Estate of Martin M. Melcher, Etc. v. Commissioner of Internal Revenue, Estate of Martin M. Melcher, Etc. v. Commissioner of Internal Revenue
See MacRae v. Commissioner, 294 F.2d 56, 59 (9th Cir. 1961), cert. denied, 368 U.S. 955 , 82 S.Ct. 398 , 7 L.Ed.2d 388 (1962).
cited
Cited "see"
Charles B. Benenson and Dorothy Cullman v. United States
Accord, Mac-Rae v. Commissioner of Internal Revenue, 294 F.2d 56 (9 Cir. 1961), cert. denied, 368 U.S. 955 , 82 S.Ct. 398 , 7 L.
cited
Cited "see"
Benenson v. United States
Accord, MacRae v. Commissioner, 294 F.2d 56 (9th Cir. 1961), cert, denied 368 U.S. 955 , 82 S.Ct. 398 , 7 L.Ed.2d 368 (1962).
cited
Cited "see"
Wade v. Southern Pacific Company
See such cases as Hostetler v. Brotherhood of Railroad Trainmen, 287 F.2d 457 , cert. den. 368 U.S. 955 , 82 S.Ct. 397 , 7 L.Ed.2d 387 ; Britton v. Atlantic Coast R.
discussed
Cited "see"
Beatrice Foods Co. v. United States
See, for example, Berry v. United States, 8 Cir., 1961, 295 F.2d 192, 194-195 , cert. den. 368 U.S. 955 , 82 S.Ct. 398 , 7 L.Ed.2d 388 ; Travis v. United States, 10 Cir., 1959, 269 F.2d 928, 945-946 , reversed on other grounds 364 U.S. 631 , 81 S.Ct. 358 , 5 L.Ed.2d 340 .
discussed
Cited "see, e.g."
Golsen v. Commissioner
Compare Gordon MacRae, 34 T.C. 20, 27 , affirmed and remanded 294 F. 2d 56 (C.A. 9), certiorari denied 368 U.S. 955 : “The steps taken, eaich in itself a legitimate commercial operation were here each mirror images, and add up to zero.
discussed
Cited "see, e.g."
Golsen v. Commissioner
(2×)
Compare Gordon MacRae , 34 T.C. 20 , 27 , affirmed and remanded 294 F. 2d 56 (C.A. 9), certiorari denied 368 U.S. 955 : "The steps taken, each in itself a legitimate commercial operation, were here each mirror images, and add up to zero.
discussed
Cited "see, e.g."
Charles Edwin Orser v. United States of America, Johnny Lee Parker v. United States
(2×)
See also United States v. Copeland, 295 F.2d 635 at 637 (4 Cir., 1962), cert. den. 368 U.S. 955 , 82 S.Ct. 398 , 7 L.Ed.2d 388 ; United States v. Dennis, 183 F.2d 201 at 230-231 (2 Cir., 1950) (per L.
Retrieving the full opinion text from the archive…
Hostetler
v.
Brotherhood of Railroad Trainmen
v.
Brotherhood of Railroad Trainmen
No. 561.
Supreme Court of the United States.
Jan 8, 1962.
Herbert M. Bruñe and Meyer Fix for petitioners. Bernard M. Savage and Wayland K. Sullivan for respondents.
Cited by 1 opinion | Published
C. A. 4th Cir. Certiorari denied.