Gold Fuel Serv., Inc. v. Esso Stand. Oil Co., 371 U.S. 951 (1963). · Go Syfert
Gold Fuel Serv., Inc. v. Esso Stand. Oil Co., 371 U.S. 951 (1963). Cases Citing This Book View Copy Cite
311 citation events (15 in the last 25 years) across 63 distinct courts.
Strongest positive: Newman v. State (md, 2004-12-13) · Strongest negative: in Re George Green and Garlan Green (texapp, 2015-04-20)
Treatment trajectory · 1963 → 2026 · click a year to view as-of
1963 1994 2026
Top citers, strongest first. 50 distinct citers. How cited ↗
discussed Cited "but see" in Re George Green and Garlan Green
Tex. App. · 2015 · signal: but see · confidence high
But see Colton v. United States, 306 F.2d 633 , 637 even questions that related to whether (2d Cir.1962), cert. denied, 371 U.S. 951 , 83 S.Ct. 505 , 9 something occurred or not, would L.Ed.2d 499 (1963). go to the essence of the advice © 2015 Thomson Reuters.
cited Cited "but see" Huie v. DeShazo
Tex. · 1996 · signal: but see · confidence high
But see Colton v. United States, 306 F.2d 633, 637 (2d Cir.1962), cert. denied, 371 U.S. 951 , 83 S.Ct. 505 , 9 L.Ed.2d 499 (1963).
examined Cited "but see" In Re Grand Jury Investigation. Appeal of Glen J. Schroeder, Jr
11th Cir. · 1987 · signal: but see · quote attribution · 1 verbatim quote · confidence high
there can, of course, be no question that the giving of tax advice and the preparation of tax returns ... are basically matters sufficiently within the professional competence of an attorney to make them prima facie subject to the attorney-client privilege.
examined Cited as authority (quoted) Newman v. State (2×)
Md. · 2004 · signal: see also · quote attribution · 2 verbatim quotes · confidence low
he privilege extends essentially only to the substance of matters communicated to an attorney in professional confidence.
discussed Cited "see" Pub. Citizen, Inc. v. U.S. Dep't of Educ.
D.C. Cir. · 2019 · signal: see · confidence high
See Colton v. U.S. , 306 F.2d 633 , 636-38 (2d Cir. 1962) (allowing inquiry into the nature of the attorney-client relationship if limited to "general responses, such as litigation, drafting of documents, tax advice, and the like"), cert. denied , 371 U.S. 951 , 83 S.Ct. 505 , 9 L.Ed.2d 499 (1963).
discussed Cited "see" Public Citizen, Inc. v. United States Department of Education
D.D.C. · 2019 · signal: see · confidence high
See Colton v. U.S., 306 F.2d 633, 636-38 (2d Cir. 1962) (allowing inquiry into the nature of the attorney-client relationship if limited to “general responses, such as litigation, drafting of documents, tax advice, and the like”), cert. denied, 371 U.S. 951 (1963).
discussed Cited "see" St. Paul Reinsurance Co. v. Commercial Financial Corp.
N.D. Iowa · 2000 · signal: see · confidence high
See Colton v. United States, 306 F.2d 633, 636 (2d Cir.1962), cert. denied, 371 U.S. 951 , 83 S.Ct. 505 , 9 L.Ed.2d 499 (1963); Bailey v. Meister Brau, Inc., 55 F.R.D. 211, 214-15 (N.D.Ill.1972); 8 Wright, Miller & Marcus, op. cit., p. 138.
discussed Cited "see" Orange County Publications, Inc. v. County of Orange
N.Y. Sup. Ct. · 1995 · signal: see · confidence high
Indeed, "[a] communication concerning the fee to be paid has no direct relevance to the legal advice to be given”, but rather "[i]s a collateral matter which, unlike communications which relate to the subject matter of the attorney’s professional employment, is not privileged” (Matter of Priest v Hennessy, supra, 51 NY2d, at 69 .) Consequently, while billing statements which "are detailed in showing services, conversations, and conferences between counsel and others” are protected by the attorney-client privilege (Licensing Corp. v National Hockey League Players Assn., 153 Misc 2d 126,…
discussed Cited "see" In re Modell
S.D.N.Y. · 1994 · signal: see · confidence high
See Colton v. United States, 306 F.2d 633, 636 (2d Cir.1962), cert. denied, 371 U.S. 951 , 83 S.Ct. 505 , 9 L.Ed.2d 499 (1963); Upjohn Co. v. United States, 449 U.S. 383, 389 , 101 S.Ct. 677, 682 , 66 L.Ed.2d 584 (1981).
discussed Cited "see" Methodist Home v. Marshall
Tex. App. · 1992 · signal: see · confidence high
See Colton v. United States, 306 F.2d 633, 639-40 (2d Cir.1962), cert. denied, 371 U.S. 951 , 83 S.Ct. 505 , 9 L.Ed.2d 499 (1963); Jordan v. Fourth Court of Appeals, 701 S.W.2d 644, 648 (Tex.1985) (orig. proceeding).
discussed Cited "see" United States v. Davis
S.D.N.Y. · 1990 · signal: see · confidence high
First Chicago Int’l v. United Exchange Co. Ltd., 125 F.R.D. 55, 56 (S.D.N.Y.1989); see Colton v. United States, 306 F.2d 633, 637 (2d Cir.1962), cert. denied, 371 U.S. 951 , 83 S.Ct. 505 , 9 L.Ed.2d 499 (1963); Cuno, Inc. v. Pall Corp., 121 F.R.D. 198, 200 (E.D.N.Y.1988); see also United States v. Bein, 728 F.2d 107, 112 (2d Cir.1984) (similar formulation of factors); 8 J.
discussed Cited "see" Pereira v. Marine Midland Bank, N.A. (In re Al Nagelberg & Co.)
S.D.N.Y. · 1988 · signal: see · confidence high
United States v. International Business Machines Corporation, 66 F.R.D. 206, 210 (S.D.N.Y.1974); United States v. United Shoe Machinery Corp., 89 F.Supp. 357, 360 (D.Mass.1950); see Colton v. United States, 306 F.2d 633, 639 (2d Cir.1962), cert. denied, 371 U.S. 951 , 83 S.Ct. 505 , 9 L.Ed.2d 499 (1963).
cited Cited "see" Ex Parte Malone Freight Lines, Inc.
Ala. · 1986 · signal: see · confidence high
See Colton v. United States , 306 F.2d 633 (2d Cir. 1962), cert. denied, 371 U.S. 951 , 83 S.Ct. 505 , 9 L.Ed.2d 499 (1963).
discussed Cited "see" In Re Grand Jury Subpoena Served Upon John Doe, Esq. Richard Roe, Intervenor-Appellant v. United States (2×)
2d Cir. · 1985 · signal: see · confidence high
The privilege first arose as an exception to the testimonial compulsion for every man's evidence and is today a common law privilege recognized under Rule 501 of the Federal Rules of Evidence. 107 Although aware that defense counsel's presence at the grand jury to testify as to client identity and fee information is not within this privilege, In re Shargel, 742 F.2d 61, 62 (2d Cir.1984); see Colton v. United States, 306 F.2d 633, 637-38 (2d Cir.1962), cert. denied, 371 U.S. 951 , 83 S.Ct. 505 , 9 L.Ed.2d 499 (1963); United States v. Pape, 144 F.2d 778, 782 (2d Cir.), cert. denied, 323 U.S. 752…
cited Cited "see" Smith v. Alyeska Pipeline Service Co.
D. Del. · 1982 · signal: see · confidence high
See Colton v. United States, 306 F.2d 633, 639 (C.A. 2, 1962), cert. denied, 371 U.S. 951 , 83 S.Ct. 505 , 9 L.Ed.2d 499 (1963); Haymes v. Smith, 73 F.R.D. 572, 577 (W.D.N.Y.1976).
cited Cited "see" United States v. Schenectady Savings Bank
N.D.N.Y. · 1981 · signal: see · confidence high
See Colton v. United States, 306 F.2d 633, 640 (2d Cir. 1962), cert. denied, 371 U.S. 951 , 83 S.Ct. 505 , 9 L.Ed.2d 499 (1963).
cited Cited "see" United States v. Loften
S.D.N.Y. · 1981 · signal: see · confidence high
See Colton v. United States, 306 F.2d 633, 637 (2d Cir. 1962), cert. denied, 371 U.S. 951 , 83 S.Ct. 505 , 9 L.Ed.2d 499 (1963).
discussed Cited "see" United States of America and Edmond J. Martin, Special Agent, Internal Revenue Service v. Craig E. Davis, United States of America and Edmond Martin, Special Agent, Plaintiffs v. Stephen M. Orr (2×)
5th Cir. · 1981 · signal: see · confidence high
See Colton v. United States, 2 Cir. 1962, 306 F.2d 633, 639-40 , cert. denied, 1963, 371 U.S. 951 , 83 S.Ct. 505 , 9 L.Ed.2d 499 .
discussed Cited "see" United States v. Davis (2×)
5th Cir. · 1981 · signal: see · confidence high
See Colton v. United States, 2 Cir. 1962, 306 F.2d 633, 639-40 , cert. denied, 1963, 371 U.S. 951 , 83 S.Ct. 505 , 9 L.Ed.2d 499 .
cited Cited "see" Cohen v. Uniroyal, Inc.
E.D. Pa. · 1978 · signal: see · confidence high
See Colton v. United States, 306 F.2d 633, 637 (2d Cir. 1962), cert. denied, 371 U.S. 951 , 83 S.Ct. 505 , 9 L.Ed.2d 499 (1963).
discussed Cited "see" Diversified Industries, Inc. v. The Honorable James H. Meredith, Chief Judge of the United States District Court for the Eastern District of Missouri (2×)
8th Cir. · 1978 · signal: see · confidence high
See Colton v. United States, 306 F.2d 633, 636 (2d Cir. 1962), cert. denied, 371 U.S. 951 , 83 S.Ct. 505 , 9 L.Ed.2d 499 (1963); Bailey v. Meister Brau, Inc., 55 F.R.D. 211, 214-15 (N.D.Ill.1972); 8 Wright & Miller, op. cit., p. 138.
discussed Cited "see" Haymes v. Smith
W.D.N.Y. · 1976 · signal: see · confidence high
See Colton v. United States, 306 F.2d 633 (2d Cir. 1962), cert. den., 371 U.S. 951 , 83 S.Ct. 505 , 9 L.Ed.2d 499 (1963); Leonia Amusement Corp. v. Loew’s, 13 F.R.D. 438 (S.D.N.Y.1952); Buckley v. Vidal, 50 F.R.D. 271 (S.D.N.Y.1970); New York C.P.L.R. § 4503.
cited Cited "see" In Re Grand Jury Appearance of Alvin S. Michaelson, Esquire
9th Cir. · 1975 · signal: see · confidence high
See Colton v. United States, 306 F.2d 633, 637-638 (2nd Cir. 1962), cert. denied, 371 U.S. 951 , 83 S.Ct. 505 , 9 L.Ed.2d 499 (1963); C.
cited Cited "see" Garfinkle v. Arcata National Corp.
S.D.N.Y. · 1974 · signal: see · confidence high
See Colton v. United States, 306 F.2d 633 (2d Cir. 1962), cert. denied, 371 U.S. 951 , 83 S.Ct. 505 , 9 L.Ed.2d 499 (1963).
examined Cited "see" United States v. Schmidt (3×)
M.D. Penn. · 1973 · signal: accord · confidence high
United States v. Brown, N.D.Ill.1972, 349 F.Supp. 420, 429 ; accord, Colton v. United States, 2 Cir. 1962, 306 F.2d 633, 639 , cert. denied, 1963, 371 U.S. 951 , 83 S.Ct. 505 , 9 L.Ed.2d 499 .
examined Cited "see" United States v. Schmidt (3×)
M.D. Penn. · 1973 · signal: accord · confidence high
United States v. Brown, N.D.Ill.1972, 349 F.Supp. 420, 429 ; accord, Colton v. United States, 2 Cir. 1962, 306 F.2d 633, 639 , cert. denied, 1963, 371 U.S. 951 , 83 S.Ct. 505 , 9 L.Ed.2d 499 .
cited Cited "see" United States of America and Martin Hoffenblum, Special Agent of the Internal Revenue Service v. George Cromer
9th Cir. · 1973 · signal: see · confidence high
See Colton v. United States, 306 F.2d 633, 637-638 (2d Cir. 1962), cert. denied, 371 U.S. 951 , 83 S.Ct. 505 , 9 L.Ed.2d 499 (1963); C.
cited Cited "see" In Re Grand Jury Subpoena Duces Tecum
D. Maryland · 1973 · signal: see · confidence high
See Colton v. United States, 306 F.2d 633 (2d Cir. 1962), cert. denied, 371 U.S. 951 , 83 S.Ct. 505 , 9 L.Ed.2d 499 (1963).
cited Cited "see" United States v. Brown
N.D. Ill. · 1972 · signal: see · confidence high
See Colton v. United States, 306 F.2d 633 (2nd Cir. 1962) cert. denied, 371 U.S. 951 , 83 S.Ct. 505 , 9 L.Ed.2d 499 (1963).
discussed Cited "see" United States of America and Howard W. George, Special Agent, Internal Revenue Service v. Donald E. Cote (2×) also: Cited "see, e.g."
8th Cir. · 1972 · signal: see · confidence high
See Colton v. United States, 306 F.2d 633, 639 (2 Cir. 1962), cert. denied, 371 U.S. 951 , 83 S.Ct. 505 , 9 L.Ed.2d 499 (1963), which specifically withholds disclosure of memoranda and worksheets to the extent they contain confidential data not already published on the tax return.
cited Cited "see" Commonwealth v. French
Mass. · 1970 · signal: see · confidence high
See Colton v. United States, 306 F. 2d 633, 636-637 (2d Cir.), cert. den. 371 U. S. 951 ; United States v. United Shoe Mach.
cited Cited "see" James D. Harris v. United States
9th Cir. · 1969 · signal: see · confidence high
See, for example, Colton v. United States, 306 F.2d 633 (2 Cir. 1962), cert. denied, 371 U.S. 951 , 83 S.Ct. 505 , 9 L.Ed.2d 499 (1962).
discussed Cited "see" Natta v. Hogan
10th Cir. · 1968 · signal: see · confidence high
See Colton v. United States, 2 Cir., 306 F.2d 633 , cert. denied 371 U.S. 951 , 83 S.Ct. 505 , 9 L.Ed.2d 499 , an income tax prosecution where the lawyers made a blanket refusal to produce anything with relation to the income tax returns of the client. .
cited Cited "see" Independent Taxicab Operators' Ass'n v. Yellow Cab Co.
N.D. Cal. · 1968 · signal: see · confidence high
See Gold Fuel Service Inc. v. Esso Standard Oil Co., 306 F.2d 61 (3d Cir. 1962), cert. denied, 371 U.S. 951 , 83 S.Ct. 506 , 9 L.Ed.2d 500 (1963).
discussed Cited "see" Leve v. General Motors Corp.
S.D.N.Y. · 1967 · signal: see · confidence high
See generally, Colton v. United States, 306 F.2d 633 (2d Cir. 1962), cert. denied, 371 U.S. 951 , 83 S.Ct. 505 , 9 L.Ed.2d 499 ; United States v. United Shoe Machinery Corp., 89 F.Supp. 357 (D.Mass.1950); cf. Garrison v. General Motors Corp., 213 F.Supp. 515 (S.D.Calif.1963); Georgia-Pacific Plywood Co. v. United States Plywood Co., 18 F.R.D. 463 (S.D.N.Y.1956); McCormick, EVIDENCE (1954) p. 203.
cited Cited "see" Zubrod v. Associated Metals & Minerals Trade Co.
E.D. Pa. · 1965 · signal: see · confidence high
See Solomon v. Bruchhausen, 305 F.2d 941 , 944 (2d Cir. 1962), cert. denied 371 U.S. 951 , 83 S.Ct. 506 , 9 L.Ed.2d 499 (1963), 28 U.S.C.A. § 1916 .
discussed Cited "see" United States v. Andimo Pappadio (2×)
2d Cir. · 1965 · signal: see · confidence high
See Colton v. United States, 306 F.2d 633 (2 Cir. 1962), cert. denied, 371 U.S. 951 , 83 S.Ct. 505 , 9 L.Ed.2d 499 (1963).
cited Cited "see" United States v. American Optical Co.
E.D. Wis. · 1965 · signal: see · confidence high
See Colton v. United States, 306 F.2d 633, 639 (2d Cir. 1962), cert. denied, 371 U.S. 951 , 83 S.Ct. 505 , 9 L.Ed.2d 499 (1963).
discussed Cited "see" Martin v. Celebrezze
D. Mass. · 1964 · signal: see · confidence high
See Pearman v. Ribicoff, 307 F.2d 573 (4th Cir. 1962), cert. den. 371 U.S. 951 , 83 S.Ct. 507 , 9 L.Ed.2d 500 (1963); Thomas v. Celebrezze, 217 F.Supp. 694 (S.D.W.Va.1963); Hicks v. Flemming, 194 F.Supp. 369 (E.D.Ill.1961); Davis v. Flemming, 186 F.Supp. 79 (S.D.W.Va.1960); and Bowling v. Flemming, 186 F.Supp. 421 (E.D.Tenn.1960).
cited Cited "see" Anthony J. Celebrezze, Secretary of Health, Education and Welfare v. Herbert E. Bolas
8th Cir. · 1963 · signal: see · confidence high
See Pearman v. Ribicoff, 4 Cir., 1962, 307 F.2d 573, 574 , cert. denied Pearman v. Celebrezze, 371 U.S. 951 , 83 S.Ct. 507 , 9 L.Ed.2d 500 .
cited Cited "see" State v. Hanna
Conn. · 1963 · signal: see · confidence high
See Colton v. United States, *464 306 F.2d 633, 637 (2d Cir.), cert. denied, 371 U.S. 951 , 83 S. Ct. 505 , 9 L.
discussed Cited "see, e.g." Ehrlich v. Grove
Md. · 2007 · signal: see also · confidence low
See also Morris v. State, 4 Md.App. 252, 255 , 242 A.2d 559, 561 (1968), quoting Colton v. United States, 306 F.2d 633, 637 , cert. denied 371 U.S. 951 , 83 S.Ct. 505 , 9 L.Ed.2d 499 (1963) (‘[T]he privilege extends essentially only to the substance of matters communicated to an attorney in professional confidence.’).” Newman, 384 Md. at 300-03 , 863 A.2d at 330-31 . 14 .
discussed Cited "see, e.g." In Re Grand Jury Subpoenas Dated March 24, 2003 Directed to (A) Grand Jury Witness Firm and (B) Grand Jury Witness
S.D.N.Y. · 2003 · signal: see also · confidence low
Imwinkelried, The New Wigmore: Evidentiary Privileges § 2.3, at 108 (2002); 8 John Henry Wigmore, Evidence § 2290 (McNaughton rev. 1961); see also In re Colton, 201 F.Supp. 13, 15 (S.D.N.Y.1961), aff'd, 306 F.2d 633 (2d Cir.1962), cert. denied, 371 U.S. 951 , 83 S.Ct. 505 , 9 L.Ed.2d 499 (1963).
discussed Cited "see, e.g." Result Shipping Co., Ltd. v. Ferruzzi Trading USA Inc.
2d Cir. · 1995 · signal: compare · confidence low
Compare Solomon v. Bruchhausen, 305 F.2d 941 (2d Cir.1962) (claim for abuse of process may not be asserted as cross-libel under old Admiralty Rules), cert. denied, 371 U.S. 951 , 83 S.Ct. 506 , 9 L.Ed.2d 499 (1963), with Incas & Monterey Printing & Packaging, Ltd. v. M/V Sang Jin, 747 F.2d 958 , 965 & n. 19 (5th Cir.1984) (suggesting that Solomon rule against joinder of wrongful attachment counterclaim might no longer be valid under Supplemental Rules), cert. denied, 471 U.S. 1117 , 105 S.Ct. 2361 , 86 L.Ed.2d 261 (1985).
discussed Cited "see, e.g." Blanche v. Diners Club International, Inc.
S.D.N.Y. · 1990 · signal: see, e.g. · confidence low
See, e.g., Colton v. United States, 306 F.2d 633, 636-37 (2d Cir.1962), cert. denied, 371 U.S. 951 , 83 S.Ct. 505 , 9 L.Ed.2d 499 (1963); New York Civ.Prac.L. & R. (“CPLR”) § 4503; Root v. Wright, 84 N.Y. 72, 76 (1881) (“The rule that an attorney cannot disclose communications ... extends to communications in reference to all matters which are the proper subject of professional employment.”); People v. Shapiro, 308 N.Y. 453, 458 , 126 N.E.2d 559, 562 (1955); Matter of Reuter, 6 Misc.2d 411, 413-16 , 163 N.Y.S.2d 576, 580-84 (Sup.Ct.
cited Cited "see, e.g." United States v. Willis
S.D. Iowa · 1983 · signal: see, e.g. · confidence low
See, e.g., Colton v. United States, 306 F.2d 633, 639 (2d Cir.1962), cert. denied, 371 U.S. 951 , 83 S.Ct. 505 , 9 L.Ed.2d 499 (1963).
discussed Cited "see, e.g." Four Seasons Solar Products Corp. v. Sun System Prefabricated Solar Greenhouses, Inc.
E.D.N.Y · 1983 · signal: see also · confidence low
It is well settled that: [a] claim in the nature of malicious prosecution, which arises out of the bringing of the main action, generally cannot be asserted either as a compulsory or a permissive counterclaim, since such a claim is premature prior to the determination of the main action. 3 Moore’s Federal Practice, 1113.13 at 13-308 (2d ed. 1974); see also, Solomon v. Bruchhausen, 305 F.2d 941 , 943 (2d Cir. 1962), cert. denied, 371 U.S. 951 , 83 S.Ct. 506 , 9 L.Ed.2d 499 (1963) (claim for abuse of process depends upon outcome of original proceeding).
discussed Cited "see, e.g." Grand Jury Subpoena Duces Tecum Issued on June 9 v. United States
unknown court · 1983 · signal: see, e.g. · confidence low
However, the court in Davis recognized that "[s]ome courts have suggested, to the contrary, that tax return preparation and tax advice is sufficiently 'legal' in nature to trigger the privilege." Davis, 636 F.2d at 1043 ; see, e.g., Colton v. United States, 306 F.2d 633, 637 (2d Cir.1962), cert. denied, 371 U.S. 951 , 83 S.Ct. 505 , 9 L.Ed.2d 499 (1963); In re Shapiro, 381 F.Supp. 21, 22 (N.D.Ill.1974). 12 We need not resolve this issue here because the Smiths have failed to establish their entitlement to the privilege.
discussed Cited "see, e.g." Dorokee Co. v. United States
unknown court · 1983 · signal: see, e.g. · confidence low
However, the court in Davis recognized that “[s]ome courts have suggested, to the contrary, that tax return preparation and tax advice is sufficiently ‘legal’ in nature to trigger the privilege.” Davis, 636 F.2d at 1043 ; see, e.g., Colton v. United States, 306 F.2d 633, 637 (2d Cir.1962), cert. denied, 371 U.S. 951 , 83 S.Ct. 505 , 9 L.Ed.2d 499 (1963); In re Shapiro, 381 F.Supp. 21, 22 (N.D.Ill.1974).
cited Cited "see, e.g." Elizabeth Forsling Harris v. Gloria Steinem, Patricia Carbine and Ms. Magazine Corp.
2d Cir. · 1978 · signal: see also · confidence low
See also Solomon v. Bruchhausen, 305 F.2d 941 , 943 (2d Cir. 1962), cert. denied, 371 U.S. 951 , 83 S.Ct. 506 , 9 L.Ed.2d 499 (1963).
Retrieving the full opinion text from the archive…
Gold Fuel Service, Inc.
v.
Esso Standard Oil Co.
No. 567.
Supreme Court of the United States.
Jan 7, 1963.
371 U.S. 951
Sam Weiss and Michael J. Pappas for petitioner., Burtis W. Horner for respondent.
Published
2 passages pin-cited by 2 cases
Pinpoint authority: bottom 88%
Citer courts: Court of Appeals of Maryland (2) · Eleventh Circuit (1)

C. A. 3d Cir. Certiorari denied.