green
Positive treatment
Quoted verbatim 1×
5.2 score
“the goal must be to realize a profit on the entire operation, which presupposes not only future net earnings but also sufficient net earnings to recoup the losses which have meanwhile been sustained in the intervening years”
Treatment trajectory · 1968 → 2026 · click a year to view as-of
1968
1997
2026
Top citers, strongest first. 17 distinct citers.
How cited ↗
examined
Cited as authority (quoted)
Estate of Elizabeth L. Power v. Commissioner of Internal Revenue
(2×)
also: Cited "see"
the goal must be to realize a profit on the entire operation, which presupposes not only future net earnings but also sufficient net earnings to recoup the losses which have meanwhile been sustained in the intervening years
cited
Cited "see"
Thurston v. United States
See generally Ingham v. Eastern Air Lines Inc., 373 F.2d 227 (2d Cir.), cert. denied, 389 U.S. 931 , 88 S.Ct. 295 , 19 L.Ed.2d 292 (1967). 21.
cited
Cited "see"
Daniel E. Hendricks Barbara E. Hendricks v. Commissioner of the Internal Revenue Service
See Bessenyey v. Commissioner, 45 T.C. 261, 274 (1965), aff'd 379 F.2d 252 (2d Cir.), cert. denied, 389 U.S. 931 , 88 S.Ct. 293 , 19 L.Ed.2d 283 (1967).
discussed
Cited "see"
Mills v. United States
See Bessenyey v. Commissioner, 45 T.C. 261 (1965) [available on WESTLAW, 1965 WL 1317 ], affirmed, 379 F.2d 252 (2d Cir.1967), cert. denied, 389 U.S. 931 , 88 S.Ct. 293 , 19 L.Ed. 2d 283 (1967), and Dreicer v. Commissioner, 78 T.C. 642 (1982).
cited
Cited "see"
Tomoegawa USA, Inc. v. United States
See Rifkin Textiles Corp. v. United States, 54 CCPA 138, 140-41, C.A.D. 925, cert. denied, 389 U.S. 931 , 88 S.Ct. 294 , 19 L.Ed.2d 283 (1967).
cited
Cited "see"
Eastman v. United States
See Bessenyey v. Commissioner, 45 T.C. 261, 274 (1965), aff’d, 379 F.2d 252 (2d Cir.), cert, denied, 389 U.S. 931 (1967).
discussed
Cited "see"
LIBERTY NATL. BANK & TRUST CO. v. COMMISSIONER
See Bessenyey v. Commissioner , 379 F.2d 252 (2d Cir. 1967) , cert. denied 389 U.S. 931 (1967) ; Dresser v. United States , 74 Ct. Cl. 55 , 55 F.2d 499 (1932) , cert. denied 287 U.S. 635 (1932) ; Stephenson v. Commissioner , 43 F.2d 348 (8th Cir. 1930) .
discussed
Cited "see"
Lindow v. Commissioner
See Bessenyey v. Commissioner, 45 T.C. 261 (1965) , *226 affd. 379 F. 2d 252 (2d Cir. 1967) , cert. denied 389 U.S. 931 (1967) . 4 This is especially true where, as here, petitioners have neither shown changes in past operating practices in order to prevent their continued losses, nor attempted to attribute the losses for the years in question to causes unforeseen when they originally purchased the condominium.
discussed
Cited "see"
Diaz Castro v. United States
See, Ingham v. Eastern Air Lines, Inc., 373 F.2d 227 (2nd Cir., 1967), cert. den. 389 U.S. 931 , 88 S.Ct. 295 , 19 L.Ed.2d 292 ; United Air Lines v. Weiner, 335 F.2d 379 (9th Cir., 1963); Sullivan v. United States, 299 F.Supp. 621 (N.D. *962 Ala., 1968).
discussed
Cited "see"
Raese v. H. Brent Kelly
See Preston Corp. v. Raese, 236 F.Supp. 135 (N.D.W.Va.1964), aff’d, 377 F.2d 263 (4th Cir. 1967), cert. denied, 389 U.S. 931 , 88 S.Ct. 294 , 19 L.Ed.2d 283 (1967); see also Preston Corp. v. Raese, 335 F.2d 827 (4th Cir. 1964). .Elko Corporation, not previously mentioned by name in this memorandum, is one of the Kelly-owned companies which allegedly received moneys from Public Service without rendering any substantial services. .
discussed
Cited "see"
Smith Petroleum Service, Inc. v. Monsanto Chemical Company, Monsanto Chemical Company v. Smith Petroleum Service, Inc.
See Ingham v. Eastern Air Lines, Inc., 2 Cir. 1967, 373 F.2d 227 , 240 n. 12, cert. denied, 389 U.S. 931 , 88 S.Ct. 295 , 19 L.Ed.2d 292 ; Prosser, The Law of Torts § 48, at 278-79 (3d ed. 1964) ; 41 Am.Jur.2d, Indemnity § 3 (1968) ; 18 C.J.S., Contribution § 1 (1939). 13 .
discussed
Cited "see, e.g."
Industria Panificadora, S.A. v. United States
Compare, e.g., Monarch Insurance Co. v. District of Columbia, 353 F.Supp. 1249, 1258-1259 (D.D.C.1973) (planning and implementation of a riot control program for use during civil orders is a discretionary function), aff’d, 497 F.2d 684 , cert. denied, 419 U.S. 1021 , 95 S.Ct. 497 , 42 L.Ed.2d 295 (1974), with Downs v. United States, 522 F.2d 990 (6th Cir.1975) (FBI agent’s decision on how to handle an airplane hijacking not a protected act of discretion), and Miller v. United States, 410 F.Supp. 425 (E.D.Mich.1976) (negligent operation of waterworks protected by discretionary function exce…
cited
Cited "see, e.g."
Nassau Smelting & Refining Co. v. United States
See, e.g., Rifkin Textiles Corp. v. United States, 545 CCPA 138, C.A.D. 925, cert. denied, 389 U.S. 931 (1967); United States v. Andrew Fisher Cycle Co., 426 F.2d 1308 (CCPA 1970).
discussed
Cited "see, e.g."
Permagrain Products, Inc. v. United States
See, e.g., Rifkin Textiles Corp. v. United States, 54 CCPA 138, 141, C.A.D. 925, cert. denied, 389 U.S. 931 , 88 S.Ct. 294 , 19 L.Ed.2d 283 (1967); see Izod Outerwear v. United States, 9 CIT—, Slip Op. 85-72, at 5 n. 4 (July 23, 1985).
discussed
Cited "see, e.g."
Nippon Kogaku (USA), Inc. v. United States
See e.g., Rifken Textiles Corp. v. United States, 54 CCPA 138, C.A.D. 925, cert. denied, 389 U.S. 931 (1967); United States v. Andrew Fisher Cycle Co., Inc., 57 CCPA 102, C.A.D. 986, 426 F. 2d 1308 (1970); National Polychemicals, Inc., v. United States, 58 CCPA 37, C.A.D. 1001, 433 F. 2d 1327 (1970).
cited
Cited "see, e.g."
Betty Garbarino, as Administratrix of the Estate of Edward J. Garbarino, Deceased, and Individually v. United States
See, e.g., Ingham v. Eastern Air Lines, Inc., 373 F.2d 227 (2d Cir.), cert. denied, 389 U.S. 931 , 88 S.Ct. 295 , 19 L.Ed.2d 292 (1967).
discussed
Cited "see, e.g."
In Re Air Crash Disaster at John F. Kennedy International Airport on June 24, 1975
(2×)
See, e. g., Ingham v. Eastern Air Lines, Inc., 373 F.2d 227, 236-37 (2d Cir. 1967), cert. denied, 389 U.S. 931 , 88 S.Ct. 295 , 19 L.Ed.2d 292 (1968) (Government's negligent failure to provide up-to-date weather information to crew of plane attempting landing approach held to be proximate and concurrent cause of resulting accident). 67 Turning now to the issue of the trial court's exclusion of the so-called stipulated material facts, Eastern's argument at first blush appears to be as follows: that a certain bundle of facts existed in this case, which were agreed to by plaintiffs and Eastern, b…
Retrieving the full opinion text from the archive…
Francosteel Corp.
v.
N. V. Nederlandsch Amerikaansche, Stoomvart-Maatschappij
v.
N. V. Nederlandsch Amerikaansche, Stoomvart-Maatschappij
No. 530.
Supreme Court of the United States.
Nov 6, 1967.
Lyman Henry for petitioner., R. Frederic Fisher for respondent.
Published
Citer courts: First Circuit (1)
Ct. App. Cal., 1st App. Dist. Certiorari denied.