green
Positive treatment
2.4 score
Treatment trajectory · 1969 → 2026 · click a year to view as-of
1969
1997
2026
Top citers, strongest first. 5 distinct citers.
How cited ↗
discussed
Cited "see"
Johnson v. Commissioner of Internal Revenue
See First National Industries, Inc. v. Commissioner of Internal Revenue, 404 F.2d 1182 (6th Cir. 1968), cert. denied, 394 U.S. 1014 , 89 S.Ct. 1633 , 23 L.Ed.2d 41 (1969) (donor charged with capital gain upon the gift of property subject to a mortgage); Simon v. Commissioner of Internal Revenue, 285 F.2d 422 (3d Cir. 1960); O’Dell & Sons Co., Inc. v. Commissioner of Internal Revenue, 169 F.2d 247 (3d Cir. 1948).
discussed
Cited "see"
Joseph W. Johnson, Jr. And Margaret A. Johnson v. Commissioner of Internal Revenue, H. Clay Evans Johnson and Betty Mead Johnson v. Commissioner of Internal Revenue, David F. S. Johnson and Elsie E. Johnson v. Commissioner of Internal Revenue
See First National Industries, Inc. v. Commissioner of Internal Revenue, 404 F.2d 1182 (6th Cir. 1968), cert. denied, 394 U.S. 1014 , 89 S.Ct. 1633 , 23 L.Ed.2d 41 (1969) (donor charged with capital gain upon the gift of property subject to a mortgage); Simon v. Commissioner of Internal Revenue, 285 F.2d 422 (3d Cir. 1960); O'Dell & Sons Co., Inc. v. Commissioner of Internal Revenue, 169 F.2d 247 (3d Cir. 1948). 17 Taxpayers, on the other hand, cite no Code provision which exempts their receipt of $200,000 from taxation at the time of the transfers into trust.
discussed
Cited "see, e.g."
Anderson v. Charleston Capital Corp. (In Re D.A. Kennerly)
See also, Electronic Systems Investment Corporation v. Small Business Administration, 405 F.2d 188 (4th Cir.1968), cert. denied, 394 U.S. 1014 , 89 S.Ct. 1633 , 23 L.Ed.2d 41 (1969); United States v. Coleman Capital Corporation, 295 F.Supp. 1016 (D.N.D.Ill.1969).
discussed
Cited "see, e.g."
Teofilo Evangelista and Frances Evangelista v. Commissioner of Internal Revenue
See also First National Industries, Inc. v. Commissioner, 404 F.2d 1182 (6th Cir. 1968), cert. denied, 394 U.S. 1014 , 89 S.Ct. 1633 , 23 L.Ed.2d 41 (1969); Malone v. United States, 326 F.Supp. 106 (N.D.Miss. 1971), aff’d, 455 F.2d 502 (5th Cir. 1972). 9 .
discussed
Cited "see, e.g."
Estate of Aaron Levine, Deceased, Harvey Levine, and Anna Levine, Surviving Wife v. Commissioner of Internal Revenue
See also First National Industries, Inc. v. C.I.R., 404 F.2d 1182, 1183 (6 Cir. 1968), cert. denied, 394 U.S. 1014 , 89 S.Ct. 1633 , 23 L.Ed.2d 41 (1969); The Humacid Company v. C.I.R., 42 T.C. 894, 913 (1964).
Retrieving the full opinion text from the archive…
Denver Union Stockyard Co.
v.
Denver Live Stock Commission Co.
v.
Denver Live Stock Commission Co.
No. 1172.
Supreme Court of the United States.
May 5, 1969.
Winston S. Howard for petitioners., Maurice Reuler for respondent.
Published
C. A. 10th Cir. Certiorari denied.