green
Positive treatment
0.3 score
Treatment trajectory · 1964 → 2026 · click a year to view as-of
1964
1995
2026
Top citers, strongest first. 2 distinct citers.
How cited ↗
discussed
Cited "but see"
Comtronics, Inc. v. Puerto Rico Telephone Company
(2×)
But see Ward v. Northern Ohio Telephone Co., 300 F.2d 816, 820 (6th Cir.), cert. denied, 371 U.S. 820 , 83 S.Ct. 37 , 9 L.Ed.2d 61 (1962). 11 We also conclude that no judicially created damages remedy is available to Comtronics to compensate for the harm caused by PRTC's alleged violation of the Communications Act.
discussed
Cited "see, e.g."
United States v. John & Patricia Forma
Indeed, many courts have gone further and said that, in tax, jurisdictional rules “must be strictly construed, requiring compliance with even purely formal or technical conditions imposed.” Richardson v. United States, 330 F.Supp. 102, 105 (S.D.Tex.1971); see also Richardson v. Smith, 301 F.2d 305, 306 (3d Cir.) (“[T]axation is a game which must be played strictly in accordance with the rules.”), cert. denied, 371 U.S. 820 , 83 S.Ct. 36 , 9 L.Ed.2d 60 (1962); Young v. United States, 203 F.2d 686, 689 (8th Cir.1953) (“[Gjeneral principles of equity may not be applied in tax cases, but…
Retrieving the full opinion text from the archive…
Joseph L. O'Brien Co.
v.
Commissioner of Internal Revenue
v.
Commissioner of Internal Revenue
No. 214.
Supreme Court of the United States.
Oct 8, 1962.
Francis T. Anderson for petitioner., Solicitor General Cox, Acting Assistant Attorney General Jones, Meyer Rothwacks and Morton K. Rothschild for respondent.
Published
C. A. 3d Cir. Certiorari denied.