Henry Van Hummell, Inc. v. Comm'r, 386 U.S. 956 (1967). · Go Syfert
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Henry Van Hummell, Inc. v. Comm'r, 386 U.S. 956 (1967). Cases Citing This Book View Copy Cite
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cited 3× by 1 distinct case · “some clear action . [to] include the adoption of specific plans or programs”
70 citation events (1 in the last 25 years) across 18 distinct courts.
Strongest positive: Suwannee Lumber Mfg. Co. v. Commissioner (tax, 1979-11-29)
Treatment trajectory · 1967 → 2026 · click a year to view as-of
1967 1996 2026
Top citers, strongest first. 7 distinct citers. How cited ↗
discussed Cited as authority (quoted) Suwannee Lumber Mfg. Co. v. Commissioner
Tax Ct. · 1979 · quote attribution · 1 verbatim quote · confidence low
some clear action include the adoption of specific plans or programs
discussed Cited as authority (quoted) Motor Fuel Carriers, Inc. v. Commissioner of Internal Revenue
5th Cir. · 1977 · quote attribution · 1 verbatim quote · confidence low
some clear action . include the adoption of specific plans or programs
discussed Cited "see" Estate of Martin M. Melcher, Etc. v. Commissioner of Internal Revenue, Estate of Martin M. Melcher, Etc. v. Commissioner of Internal Revenue
9th Cir. · 1973 · signal: see · confidence high
See Henry Van Hummell, Inc. v. Commissioner, 364 F.2d 746, 751 (10th Cir. 1966), cert. denied, 386 U.S. 956 , 87 S.Ct. 1019 , 18 L.Ed.2d 102 (1967); Mensik v. Commissioner, 328 F.2d 147, 151 (7th Cir.), cert. denied, 379 U.S. 827 , 85 S.Ct. 55 , 13 L.Ed.2d 37 (1964).
discussed Cited "see" Pepi, Inc. v. Commissioner of Internal Revenue
2d Cir. · 1971 · signal: see · confidence high
See Henry Van Hummell, Inc. v. Commissioner of Internal Revenue, 364 F.2d 746, 751 (10th Cir. 1966), cert. denied 386 U.S. 956 , 87 S.Ct. 1019 , 18 L.Ed.2d 102 (1967); Mensik v. Commissioner of Internal Revenue, 328 F.2d 147, 151 (7th Cir.), cert. denied 379 U.S. 827 , 85 S.Ct. 55 , 13 L.Ed.2d 37 (1964).
discussed Cited "see, e.g." Crosby v. United States
5th Cir. · 1974 · signal: see also · confidence low
See also, e.g., American National Bank of Austin v. United States, 421 F.2d 442, 452 (5th Cir. 1970), citing United States v. Snyder Brothers Co., 367 F.2d 980, 982-983 (5th Cir. 1966), cert. denied, 386 U.S. 956 , 87 S.Ct. 1021 , 18 L.Ed.2d 104 (1967).
discussed Cited "see, e.g." Crosby v. United States
5th Cir. · 1974 · signal: see also · confidence low
See also, e. g., American National Bank of Austin v. United States, 421 F.2d 442, 452 (5th Cir. 1970), citing United States v. Snyder Brothers Co., 367 F.2d 980, 982-983 (5th Cir. 1966), cert. denied, 386 U.S. 956 , 87 S.Ct. 1021 , 18 L.Ed.2d 104 (1967).
discussed Cited "see, e.g." Battelstein Investment Co. v. United States
S.D. Tex. · 1969 · signal: see, e.g. · confidence low
See, e. g., Henry Van Hummell, Inc., v. Commissioner of Internal Revenue, 364 F.2d 746 (10 C.A.1966), cert. denied, 386 U.S. 956 , 87 S.Ct. 1019 , 18 L.Ed.2d 102 (1967); Sterling Distributors, Inc. v. United States, 313 F.2d 803 (5 C.A. 1963) .
Retrieving the full opinion text from the archive…
Henry Van Hummell, Inc.
v.
Commissioner of Internal Revenue
No. 839.
Supreme Court of the United States.
Mar 13, 1967.
386 U.S. 956
Morrison Shafroth for petitioner. Solicitor General Marshall, Assistant Attorney General Rogovin and Meyer Rothwacks for respondent.
Published
2 passages pin-cited by 2 cases
Pinpoint authority: bottom 88%
Citer courts: Fifth Circuit (1) · U.S. Tax Court (1)

C. A. 10th Cir. Certiorari denied.