Spivak v. United States, 387 U.S. 908 (1967). · Go Syfert
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Spivak v. United States, 387 U.S. 908 (1967). Cases Citing This Book View Copy Cite
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cited 3× by 1 distinct case · “The government should be able to enter into a compromise with the bankrupt taxpayer and effectively reserve its rights against responsible corporate officers under the separate 6672 statute.”
124 citation events (3 in the last 25 years) across 51 distinct courts.
Strongest positive: Abramson v. United States (nyed, 1985-04-02)
Treatment trajectory · 1967 → 2026 · click a year to view as-of
1967 1996 2026
Top citers, strongest first. 11 distinct citers. How cited ↗
discussed Cited as authority (quoted) Abramson v. United States
E.D.N.Y · 1985 · signal: compare · quote attribution · 1 verbatim quote · confidence low
the government should be able to enter into a compromise with the bankrupt taxpayer and effectively reserve its rights against responsible corporate officers under the separate 6672 statute.
discussed Cited "see" Arnold Hochstein, Counterclaim v. United States of America, Counterclaim (2×)
2d Cir. · 1990 · signal: see · confidence high
See Spivak v. United States, 370 F.2d 612, 616 (2d Cir.) (IRS' compromise of a claim against bankrupt corporation did not release individuals from their direct liability), cert. denied, 387 U.S. 908 , 87 S.Ct. 1690 , 18 L.Ed.2d 625 (1967).
discussed Cited "see" Arla Bodden v. American Offshore, Inc., American Operators, Inc., and Zodiac Workboats, S. A.
5th Cir. · 1982 · signal: see · confidence high
See Symonette Shipyards, Inc. v. Clark, 365 F.2d 464 , 1966 A.M.C. 2383 (5th Cir. 1966), cert. denied, 387 U.S. 908 , 87 S.Ct. 1690 , 18 L.Ed.2d 625 (1967) (unseaworthiness and Death on the High Seas Act claim). .
discussed Cited "see" Matter of Saxe
Bankr. S.D.N.Y. · 1981 · signal: see · confidence high
See Spivak v. United States, 254 F.Supp. 517 (S.D.N.Y. 1966), aff’d, 370 F.2d 612 (2d Cir.), cert, denied, 387 U.S. 908 , 87 S.Ct. 1690 , 18 L.Ed.2d 625 (1967); See Datlof v. United States, 252 F.Supp. 11 (E.D.Pa.1966), aff’d 370 F.2d 655 (3rd Cir. 1966), cert, denied, 387 U.S. 906 , 87 S.Ct. 1688 , 18 L.Ed.2d 624 (1967); Smith v. Commissioner, 34 T.C. 110 (1960) aff’d 294 F.2d 957 (5th Cir. 1961).
discussed Cited "see" Bar L Ranch, Inc., and in Intervention-Appellant v. Robert L. Phinney, United States of America, in Intervention-Appellee
5th Cir. · 1970 · signal: accord · confidence high
Accord, Spivak v. United States, S.D.N.Y.1966, 254 F.Supp. 517, 525 , aff'd, 370 F.2d 612 , cert. denied, 387 U.S. 908 , 87 S.Ct. 1690 , 18 L.Ed.2d 625 (which, like the instant case, involved a counterclaim by the Government). *999 Requiring taxpayers in collection suits to meet the more rigorous burden of proof demanded in refund eases would not be warranted by the rationale of those cases: “Since the action for refund of taxes is in the nature of a common law action for money had and received and is governed by equitable principles, the burden of proof is upon the taxpayer to prove not onl…
cited Cited "see" Shook v. Allen
N.D. Ohio · 1969 · signal: see · confidence high
Estep v. United States, supra; see Parrott v. United States, 370 F.2d 388, 392 (9th Cir. 1966), cert. denied, Lawrence v. United States, 387 U.S. 908 , 87 S.Ct. 1690 , 18 L.Ed.2d 625 (1967).
discussed Cited "see" Regan & Company v. United States
E.D.N.Y · 1968 · signal: see · confidence high
See Spivak v. United States, 370 F.2d 612 (2d Cir.), cert. denied, 387 U.S. 908 , 87 S.Ct. 1690 , 18 L.Ed.2d 625 (1967); Bloom v. United States, 272 F.2d 215 (9th Cir. 1959), cert. denied, 363 U.S. 803 , 80 S.Ct. 1236 , 4 L.Ed.2d 1146 (1960); White v. United States, supra. Regan and Weisman as “persons,” responsible for collection and payment of the taxes voluntarily, consciously, and intentionally preferred other creditors of Vince over the United States.
cited Cited "see, e.g." Charles O. Boynton v. United States of America, Defendant-Counterclaimant-Appellee. Abe Tapia v. United States of America, Defendant-Counterclaimant-Appellee
9th Cir. · 1977 · signal: see, e.g. · confidence low
See, e. g., Spivak v. United States, 370 F.2d 612 (2d Cir. 1967), cert. denied, 387 U.S. 908 , 87 S.Ct. 1690 , 18 L.Ed.2d 625 (1967); Anderson v. Myers, 170 F.Supp. 419 (N.D.N.Y.1958).
cited Cited "see, e.g." Boynton v. United States
9th Cir. · 1977 · signal: see, e.g. · confidence low
See, e. g., Spivak v. United States, 370 F.2d 612 (2d Cir. 1967), cert. denied, 387 U.S. 908 , 87 S.Ct. 1690 , 18 L.Ed.2d 625 (1967); Anderson v. Myers, 170 F.Supp. 419 (N.D.N.Y.1958).
cited Cited "see, e.g." George D. Hartman, Jr. v. United States
8th Cir. · 1976 · signal: see, e.g. · confidence low
See e. g., Spivak v. United States, 370 F.2d 612, 615 (2d Cir.), cert. denied, 387 U.S. 908 , 87 S.Ct. 1690 , 18 L.Ed.2d 625 (1967).
cited Cited "see, e.g." Roland J. Kalb v. United States of America, and Third-Party v.jerome L. Herold, Third-Party
2d Cir. · 1974 · signal: see, e.g. · confidence low
See e. g., Spivak v. United States, 370 F.2d 612, 615 (2d Cir.), cert,. denied, 387 U.S. 908 , 87 S.Ct. 1690 , 18 L.Ed.2d 625 (1967).
Retrieving the full opinion text from the archive…
Spivak
v.
United States
No. 1205.
Supreme Court of the United States.
May 15, 1967.
387 U.S. 908
Myron L. Shapiro for petitioners. Solicitor General Marshall, Assistant Attorney General Rogovin and Crombie J. D. Garrett for the United States.
Cited by 5 opinions  |  Published
1 passage pin-cited by 1 case
Pinpoint authority: bottom 72%
Citer courts: E.D. New York (1)

C. A. 2d Cir. Certiorari denied.