Gen. Bancshares Corp. v. Comm'r, 379 U.S. 832 (1964). · Go Syfert
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Gen. Bancshares Corp. v. Comm'r, 379 U.S. 832 (1964). Cases Citing This Book View Copy Cite
53 citation events across 22 distinct courts.
Strongest positive: A.E. Staley Manufacturing Company and Subsidiaries v. Commissioner of Internal Revenue (ca7, 1997-07-02)
Treatment trajectory · 1965 → 2026 · click a year to view as-of
1965 1995 2026
Top citers, strongest first. 10 distinct citers. How cited ↗
discussed Cited "see" A.E. Staley Manufacturing Company and Subsidiaries v. Commissioner of Internal Revenue
7th Cir. · 1997 · signal: see · confidence high
See United States v. Federated Dep’t Stores (In re Federated Dep’t Stores), 171 B.R. 603, 610 (S.D.Ohio 1994), aff'g, In re Federated Dep’t Stores, 135 B.R. 950 (Bankr.S.D.Ohio 1992). 10 “If a different conclusion is to be reached, that end is for the Congress and not for the federal courts.” General Bancshares Corp. v. Commissioner, 326 F.2d 712, 717 (8th Cir.), cert. denied, 379 U.S. 832 , 85 S.Ct. 62 , 13 L.Ed.2d 40 (1964).
discussed Cited "see" United States v. William Harry Brink
3rd Cir. · 1994 · signal: see · confidence high
See Fernandez v. United States, 329 F.2d 899, 903 (9th Cir.), cert. denied, 379 U.S. 832 , 85 S.Ct. 62 , 13 L.Ed.2d 40 (1964); cf. United States v. Burger, 419 F.2d 1293, 1295 (5th Cir.1969) (trial court should exercise its discretion with caution).
discussed Cited "see" United States v. Brink
3rd Cir. · 1994 · signal: see · confidence high
See Fernandez v. United States, 329 F.2d 899, 903 (9th Cir.), cert. denied, 379 U.S. 832 (1964); cf. United States v. Burger, 419 F.2d 1293, 1295 (5th Cir. 1969) (trial court should exercise its discretion with caution).
cited Cited "see" United States v. Federated Department Stores, Inc. (In Re Federated Department Stores, Inc.)
S.D. Ohio · 1994 · signal: see · confidence high
See General Bancshares Corp. v. Comm’r, 326 F.2d 712, 715 (8th Cir.), cert. denied, 379 U.S. 832 , 85 S.Ct. 62 , 13 L.Ed.2d 40 (1964).
discussed Cited "see" Indopco, Inc. v. Commissioner
SCOTUS · 1992 · signal: see · confidence high
See General Bancshares Corp. v. Commissioner, 326 F. 2d 712, 716 (CA8) (although expenditures may not “resul[t] in the acquisition or increase of a corporate asset,... these expenditures are not, because of that fact, deductible as ordinary and necessary business expenses”), cert. denied, 379 U. S. 832 (1964).
cited Cited "see" United States v. Columbus Lee Phillips, United States of America v. Larry Lee Phillips
9th Cir. · 1978 · signal: see · confidence high
See Fernandez v. United States, 329 F.2d 899, 903 (9th Cir.), cert. denied, 379 U.S. 832 , 85 S.Ct. 62 , 13 L.Ed.2d 40 (1964); Eason v. United States, 281 F.2d 818, 822 (9th Cir. 1960).
discussed Cited "see, e.g." State v. Sandler
W. Va. · 1985 · signal: see, e.g. · confidence low
See, e.g., Fernandez v. United States, 329 F.2d 899, 903 (9th Cir.) cert. denied, 379 U.S. 832 , 85 S.Ct. 62 , 13 L.Ed.2d 40 (1964) (Defendant’s lack of diligence reason not to allow reopening); 6 *576 (2) Whether the new evidence is significant.
discussed Cited "see, e.g." Ledoux v. Commissioner (2×)
Tax Ct. · 1981 · signal: see also · confidence low
See also Hyatt v. Commissioner, 325 F.2d 715 (5th Cir. 1963), cert. denied 379 U.S. 832 (1964).
discussed Cited "see, e.g." McCrory Corporation v. United States (2×)
2d Cir. · 1981 · signal: see also · confidence low
See also General Bancshares Corp. v. Commissioner, 326 F.2d 712 (8th Cir.), cert. denied, 379 U.S. 832 , 85 S.Ct. 62 , 13 L.Ed.2d 40 (1964) (no deduction for costs incident to issuance of stock dividend); Pacific Coast Biscuit Co., 32 B.T.A. 39 (1935), acq., 1954- 1 C.B. 6 (no deduction for costs of retiring stock and issuing new stock); and B.
discussed Cited "see, e.g." United States v. Albert Escalante
9th Cir. · 1980 · signal: see also · confidence low
See also Fernandez v. United States, 329 F.2d 899, 908 (9th Cir.), cert. denied, 379 U.S. 832 , 85 S.Ct. 62 , 13 L.Ed.2d 40 (1964); United States v. Jones, 425 F.2d 1048, 1051 (9th Cir.), cert. denied, 400 U.S. 823 , 91 S.Ct. 44 , 27 L.Ed.2d 51 (1970).
Retrieving the full opinion text from the archive…
General Bancshares Corp.
v.
Commissioner of Internal Revenue
No. 217.
Supreme Court of the United States.
Oct 12, 1964.
379 U.S. 832
Henry C. Lowenhaupt and Owen T. Armstrong for petitioner. Solicitor General Cox and Assistant Attorney General Oberdorfer for respondent.
Published

C. A. 8th Cir. Certio-rari denied.