Kaltreider Constr., Inc. v. United States, 371 U.S. 877 (1962). · Go Syfert
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Kaltreider Constr., Inc. v. United States, 371 U.S. 877 (1962). Cases Citing This Book View Copy Cite
267 citation events (2 in the last 25 years) across 40 distinct courts.
Strongest positive: National Labor Relations Board v. Eastern Smelting & Refining Corp. (ca1, 1979-05-14)
Treatment trajectory · 1962 → 2026 · click a year to view as-of
1962 1994 2026
Top citers, strongest first. 12 distinct citers. How cited ↗
cited Cited as authority (rule) National Labor Relations Board v. Eastern Smelting & Refining Corp.
1st Cir. · 1979 · confidence medium
Co., 1 Cir., 1963, 320 F.2d 835, 840 ; NLRB v. New England Tank Ind., Inc., 1 Cir., 1962, 302 F.2d 273 , 276 & n.4, cert. denied, 371 U.S. 875 , 83 S.ct. 147, 9 L.Ed.2d 114 ; Indiana Metal Prod.
examined Cited "see" Bertell Ollman v. Rowland Evans, Robert Novak (4×)
D.C. Cir. · 1984 · signal: see · confidence high
See John v. Tribune Co., 24 Ill.2d 437 , 181 N.E.2d 105, 108 , cert. denied, 371 U.S. 877 , 83 S.Ct. 148 , 9 L.Ed.2d 114 (1962).
discussed Cited "see" Russo v. Boland (2×)
Ill. App. Ct. · 1982 · signal: see · confidence high
(Austin View Civic Association; see John v. Tribune Co. (1962), 24 Ill. 2d 437 , 181 N.E.2d 105 , cert. denied (1962), 371 U.S. 877 , 9 L.
discussed Cited "see" Szczurek v. City of Park Ridge (2×)
Ill. App. Ct. · 1981 · signal: see · confidence high
See John v. Tribune Co. (1962), 24 Ill. 2d 437 , 181 N.E.2d 105 , cert. denied (1962), 371 U.S. 877 , 9 L.
discussed Cited "see, e.g." Bubble Room, Inc. v. United States (2×)
Fed. Cl. · 1996 · signal: see also · confidence low
(CCH) at 1125 , 1973 WL 2419 ; see also Mendelson v. Commissioner, 305 F.2d 519, 523 (7th Cir.1962), cert. denied, 371 U.S. 877 , 83 S.Ct. 149 , 9 L.Ed.2d 114 (1962) (stating that “[a]ll taxpayers, ... by failure to keep records of their income assume the hazard that they may be called upon to pay a tax based on an income which cannot be determined to a certainty.”); Schroeder v. Commissioner, 40 T.C. 30, 33-34 , 1963 WL 1293 (1963) (indicating that the taxpayer’s failure to keep any written records of the amount of the tips she received was “extremely negligent” and, therefore, the …
discussed Cited "see, e.g." Evans Cooperage Co., Inc. v. United States (2×)
5th Cir. · 1983 · signal: see also · confidence low
See also Kaltreider Constr., Inc. v. United States, 303 F.2d 366, 368 (3d Cir.1962), cert. denied, 371 U.S. 877 , 83 S.Ct. 148 , 9 L.Ed.2d 114 (1962) (three year period of limitation for filing refund claim is not altered by the filing of an amended return).
discussed Cited "see, e.g." Ernest Badaracco, Sr. And Rose Badaracco, Ernest Badaracco, Jr. And Barbara Badaracco v. Commissioner of Internal Revenue, in No. 81-3033. Deleet Merchandising Corp. v. United States of America, in No. 82-5171 (2×)
3rd Cir. · 1982 · signal: see also · confidence low
See also Kaltreider Constr., Inc. v. United States, 303 F.2d 366, 368 (3d Cir.1962), cert. denied, 371 U.S. 877 , 83 S.Ct. 148 , 9 L.Ed.2d 114 (1962) (three year period of limitation for filing refund claim is not altered by the filing of an amended return) 6 The court in Dowell declared that section 6501(c)(1) and section 6501(c)(3) are in pari materia and should, therefore, be construed consistently with one another.
discussed Cited "see, e.g." Badaracco v. Commissioner (2×)
3rd Cir. · 1982 · signal: see also · confidence low
See also Kaltreider Constr., Inc. v. United States, 303 F.2d 366, 368 (3d Cir.1962), cert. denied, 371 U.S. 877 , 83 S.Ct. 148 , 9 L.Ed.2d 114 (1962) (three year period of limitation for filing refund claim is not altered by the filing of an amended return). .
discussed Cited "see, e.g." Memphis Publishing Co. v. Nichols (2×)
Tenn. · 1978 · signal: see, e.g. · confidence low
See, e. g., John v. Tribune Co., 24 111.2d 437, 181 N.E.2d 105 (1962), cert, denied, 371 U.S. 877 , 83 S.Ct. 148 , 9 L.Ed.2d 114 (1962); Johnson v. Campbell, 91 Ohio App. 483 , 108 N.E.2d 749 (1952); Tulas Tribune Co. v. Kight, 174 Okl. 359 , 50 P.2d 350 (1935); Ruble v. Kirkwood, 125 Or. 316 , 266 P. 252 (1928); Manley v. Harer, 73 Mont. 253 , 235 P. 757 (1925); Dalton v. Woodward, 134 Neb. 915 , 280 N.W. 215 (1938); Ellsworth v. Martindale Hubbell Law Directory, 66 N.D. 578 , 268 N.W. 400 (1936).
cited Cited "see, e.g." Saukerson v. Commissioner
Tax Ct. · 1975 · signal: compare · confidence low
Compare Mendelson v. Commissioner, 305 F. 2d 519 (7th Cir. 1962) , affg. a Memorandum Opinion of this Court, certiorari denied 371 U.S. 877 (1962) .
discussed Cited "see, e.g." Sciannameo v. Dath (2×)
E.D.N.Y · 1974 · signal: see, e.g. · confidence low
See e. g., Mendelsohn v. Commissioner of Internal Revenue, 305 F.2d 519 (7th Cir.), cert. denied, 371 U.S. 877 , 83 S.Ct. 149 , 9 L.Ed.2d 114 (1962); Harbin v. Commissioner of Internal Revenue, 40 T.C. 373 (1963).” In the case at bar no sufficient equitable considerations are present from which the Court may exercise its equitable power.
discussed Cited "see, e.g." Hamilton v. United States (2×)
S.D.N.Y. · 1969 · signal: see, e.g. · confidence low
See, e. g., Mendelsohn v. Commissioner of Internal Revenue, 305 F.2d 519 (7th Cir.), cert. denied, 371 U.S. 877 , 83 S.Ct. 149 , 9 L.Ed.2d 114 (1962); Harbin v. Commissioner of Internal Revenue, 40 T.C. 373 (1963).
Retrieving the full opinion text from the archive…
Kaltreider Construction, Inc.
v.
United States
No. 321.
Supreme Court of the United States.
Oct 22, 1962.
371 U.S. 877
Robert H. Griffith for petitioner., Solicitor General Cox, Assistant Attorney General Oberdorfer and I. Henry Kutz for the United States.
Cited by 104 opinions  |  Published

C. A. 3d Cir. Certiorari denied.