green
Positive treatment
4.7 score
Treatment trajectory · 1967 → 2026 · click a year to view as-of
1967
1996
2026
Top citers, strongest first. 15 distinct citers.
How cited ↗
cited
Cited "but see"
Amerada Hess Corp. v. Commissioner
But see Seas Shipping Co. v. Commissioner, 371 F.2d 528, 529 (2d Cir.), cert. denied, 387 U.S. 943 , 87 S.Ct. 2076 , 18 L.Ed.2d 1330 (1967). .
cited
Cited "see"
Hilliard v. United States
See Oertle v. United States, 370 F.2d 719, 724-25 (10th Cir.1966) (witness list unrelated to direct testimony not producible), cert. denied, 387 U.S. 943 , 87 S.Ct. 2075 , 18 L.Ed.2d 1329 (1967).
discussed
Cited "see"
George E. Johnson and Sylvia v. Johnson v. Commissioner of Internal Revenue
See Seas Shipping Co. v. Commissioner, 371 F.2d 528 (2d Cir.), cert. denied, 387 U.S. 943 , 87 S.Ct. 2076 , 18 L.Ed.2d 1330 (1967); MacDonald v. Commissioner, 230 F.2d 534 (7th Cir. 1956); Heiner v. Crosby, 24 F.2d 191 (3d Cir. 1928); Phillips v. United States, 12 F.2d 598 (W.D.Pa.1926), rev’d on other grounds, 24 F.2d 195 (3d Cir.1928); Walter v. Duffy, 287 F. 41 (3d Cir. 1923).
cited
Cited "see"
Campbell v. United States
See Seas Shipping Co. v. Commissioner, 371 F.2d 528, 529-30 (2nd Cir.), cert. denied, 387 U.S. 943 (1967).
cited
Cited "see"
Brown v. Haynes
See, Oertle v. United States, 370 F.2d 719, 727 (30th Cir. 1966), cert. denied, 387 U.S. 943 , 87 S.Ct. 2075 , 18 L.Ed.2d 1329 (1967).
discussed
Cited "see"
United States Ex Rel. Irving v. Henderson
See Paroutian v. United States, 370 F.2d 631, 632 (2d Cir.), cert. denied, 387 U.S. 943 , 87 S.Ct. 2077 , 18 L.Ed.2d 1331 (1967) ; Stowers v. United States, 351 F.2d 301 (9th Cir. 1965) ; United States ex rel.
discussed
Cited "see"
Bar L Ranch, Inc., and in Intervention-Appellant v. Robert L. Phinney, United States of America, in Intervention-Appellee
Absent a readily ascertainable value it is accepted practice where property is exchanged to hold, as did the Court of Claims in Philadelphia Park Amusement Co. v. United States, 126 F.Supp. 184, 189 , 130 Ct.Cl. 166, 172 (1954), that the values “of the two properties exchanged in an arms length transaction are either equal in fact, or are presumed to be equal.” Id. at 72, 82 S. Ct. at 1194 ; accord, Seas Shipping Company v. Commissioner of Internal Revenue, 2 Cir. 1967, 371 F.2d 528 , cert. denied, 387 U.S. 943 , 87 S.Ct. 2076 , 18 L.Ed.2d 1330 (computing fair market value of shares of sto…
discussed
Cited "see"
People v. Harris
See State v. Brewton ( 247 Ore. 241 , cert. den. 387 U. S. 943 [1967]); Commonwealth v. Padgett ( 428 Pa. 229 [1968]); Gaertner v. State ( 35 Wis. 2d 159 [1968]); Proctor v. United States ( 404 F. 2d 819 [D.
discussed
Cited "see"
People v. Harris
See State v. Brewton ( 247 Ore. 241 , cert. den. 387 U. S. 943 [1967]); Commonwealth v. Padgett ( 428 Pa. 229 [1968]); Gaertner v. State ( 35 Wis. 2d 159 [1968]); Proctor v. United States ( 404 F. 2d 819 [D.
cited
Cited "see"
Clarence Blair v. United States of America, James L. Suggs v. United States
See State v. Brewton, Or.Sup.Ct., 422 P.2d 581 , cert. denied, 387 U.S. 943 , 87 S.Ct. 2074 , 18 L.Ed.2d 1328 (1967).
discussed
Cited "see"
Bernard G. McGarry v. United States
(2×)
See Oertle v. United States, 370 F.2d 719, 727-728 (10th Cir. 1966), cert. denied, 387 U.S. 943 , 87 S.Ct. 2075 , 18 L.Ed.2d 1329 , 6/5/67; United States v. Moody, 339 F.2d 161, 162 (6th Cir. 1964), cert. denied, 386 U.S. 1003 , 87 S.Ct 1347 , 18 L.Ed.2d 432 (1967); United States v. Kiamie, 258 F.2d 924, 932-933 (2d Cir.), cert. denied, 358 U.S. 909 , 79 S.Ct. 236 , 3 L.Ed.2d 230 (1958).
discussed
Cited "see, e.g."
State v. Gassner
Anticipating the direction of the United States Supreme Court is not a uniformly fruitful exercise: Compare State v. Brewton, 247 Or 241 , 422 P2d 581 , cert denied 387 US 943 , 87 S Ct 2074 , 18 L Ed 2d 1328 (1967) with Harris v. New York, 400 US 222 , 91 S Ct 643 , 28 L Ed 2d 1 (1971).
cited
Cited "see, e.g."
Estate of Rochester H. Rogers, Deceased v. Commissioner of Internal Revenue
See also Seas Shipping Company, 371 F.2d 528 (2d Cir.), cert. denied, 387 U. S. 943 , 87 S.Ct. 2076 , 18 L.Ed.2d 1330 (1967).
discussed
Cited "see, e.g."
Rolland v. Michigan
See, e. g., State v. Brewton, 247 Or. 241 , 422 P.2d 581 (1967), cert. denied, 387 U.S. 943 , 87 S.Ct. 2074 , 18 L.Ed.2d 1328 ; Commonwealth v. Robinson, 428 Pa. 458 , 239 A.2d 308 (1968) ; People v. Marsh, 14 Mich.App. 518 , 165 N.W.2d 853 (1968), rev. on other ground, 383 Mich. 495 , 175 N.W.2d 780 (1970); United States ex rel.
cited
Cited "see, e.g."
United States v. Prebish
See also State v. Brewton, Or., 422 P.2d 581, 583 , cert. denied, 387 U.S. 943 , 87 S.Ct. 2074 , 18 L.Ed.2d 1328 (1967). 9 .
Retrieving the full opinion text from the archive…
Rush
v.
United States
v.
United States
No. 1238.
Supreme Court of the United States.
Jun 5, 1967.
Published
C. A. 8th Cir. Certiorari denied.