Baker Commodities, Inc. v. Comm'r, 397 U.S. 988 (1970). · Go Syfert
Baker Commodities, Inc. v. Comm'r, 397 U.S. 988 (1970). Cases Citing This Book View Copy Cite
“he other three cards were properly authenticated by testimony that the signer had returned the card to the union agent, thus adopting as his own the signature thereon.”
43 citation events (1 in the last 25 years) across 16 distinct courts.
Strongest positive: National Labor Relations Board v. General Wood Preserving Company Burke-Parsons Bowlby (ca4, 1990-07-02)
Treatment trajectory · 1970 → 2026 · click a year to view as-of
1970 1998 2026
Top citers, strongest first. 10 distinct citers. How cited ↗
discussed Cited as authority (quoted) National Labor Relations Board v. General Wood Preserving Company Burke-Parsons Bowlby
4th Cir. · 1990 · quote attribution · 1 verbatim quote · confidence low
he other three cards were properly authenticated by testimony that the signer had returned the card to the union agent, thus adopting as his own the signature thereon.
discussed Cited "see" Darnell v. Commonwealth
Va. Ct. App. · 1991 · signal: see · confidence high
See Sullivan v. Commonwealth, 210 Va. 201 , 169 S.E.2d 577 (1969)(in burglary conviction property stolen was credit card), cert. denied, 397 U.S. 988 (1970); see generally Groot, Criminal Offenses and Defenses in Virginia 77 (2d ed. 1989); Costello, Virginia Criminal Law and Procedure § 16.1-2, at 174 (1991).
discussed Cited "see" Rives v. Franklin Life Insurance
5th Cir. · 1986 · signal: see · confidence high
See Sitton v. United States, 413 F.2d 1386, 1389 (5th Cir.1969), cert. denied, 397 U.S. 988 , 90 S.Ct. 1118 , 25 L.Ed.2d 395 (1970) (federal courts have no authority to act as an appellate arm of the state courts); Resolute Insurance Co. v. North Carolina, 397 F.2d 586, 589 (4th Cir.), cert. denied, 393 U.S. 978 , 89 S.Ct. 446 , 21 L.Ed.2d 439 (1968) (federal district courts do not act in essentially appellate capacity to review a state court decision alleged to be erroneous).
discussed Cited "see" Rives v. Franklin Life Insurance Company
5th Cir. · 1986 · signal: see · confidence high
See Sitton v. United States, 413 F.2d 1386, 1389 (5th Cir.1969), cert. denied, 397 U.S. 988 , 90 S.Ct. 1118 , 25 L.Ed.2d 395 (1970) (federal courts have no authority to act as an appellate arm of the state courts); Resolute Insurance Co. v. North Carolina, 397 F.2d 586, 589 (4th Cir.), cert. denied, 393 U.S. 978 , 89 S.Ct. 446 , 21 L.Ed.2d 439 (1968) (federal district courts do not act in essentially appellate capacity to review a state court decision alleged to be erroneous).
discussed Cited "see" Sawelson v. Commissioner (2×)
Tax Ct. · 1973 · signal: see · confidence high
See Baker Commodities, Inc. v. Commissioner , 415 F.2d 519 (C.A. 9, 1969), affirming 48 T.C. 374 (1967) , certiorari denied 397 U.S. 988 (1970) .
cited Cited "see" Clement O. Dennis and Genia Lee Dennis v. Commissioner of Internal Revenue
5th Cir. · 1973 · signal: see · confidence high
See Baker Commodities Inc., 1967, 48 T.C. 374 , aff’d on other grounds, 9 Cir. 1969, 415 F.2d 519 , cert denied, 1970, 397 U.S. 988 , 90 S.Ct. 1117 , 25 L.Ed.2d 395 .
discussed Cited "see" Blum v. Commissioner (2×)
Tax Ct. · 1972 · signal: see · confidence high
See, for example, Sun Properties v. United States , 220 F.2d 171 (C.A. 5, 1955), and Baker Commodities, Inc ., 48 T.C. 374 (1967) , affd. 415 F.2d 519 (C.A. 9, 1969), certiorari denied 397 U.S. 988 (1970) , where equity ratios of 310:1 and 692:1, respectively, did not compel a finding of an equity contribution.
cited Cited "see" Owen D. Austin and Lois C. Austin v. United States
10th Cir. · 1972 · signal: see · confidence high
See Baker Commodities, Inc. v. Commissioner of Internal Revenue, 415 F.2d 519 (CA 9, 1969), cert. denied, 397 U.S. 988 , 90 S.Ct. 1117 , 25 L.Ed.2d 395 (1970).
discussed Cited "see, e.g." Principal Life Insurance v. United States
Fed. Cl. · 2006 · signal: see, e.g. · confidence low
See, e.g., Baker Commodities, Inc. v. Commissioner, 48 T.C. 374 , 396 n. 20, 1967 WL 1298 (1967), aff'd on another issue, 415 F.2d 519 (9th Cir.1969), cert. denied, 397 U.S. 988 , 90 S.Ct. 1117 , 25 L.Ed.2d 395 (1970) (692)6 to 1 ratio not fatal).
discussed Cited "see, e.g." MacKay v. Pfeil
9th Cir. · 1987 · signal: see also · confidence low
See also Sitton v. United States, 413 F.2d 1386, 1389 (5th Cir.1969) (holding that 28 U.S.C. § 1345 , which gives district courts original jurisdiction of civil actions where the United States is a plaintiff, "can in no way be interpreted as a grant to the district courts of the power to act in an appellate capacity to review the propriety of a state court decision”), cert. denied, 397 U.S. 988 , 90 S.Ct. 1118 , 25 L.Ed.2d 395 (1970). .
Retrieving the full opinion text from the archive…
Baker Commodities, Inc.
v.
Commissioner of Internal Revenue
No. 1036.
Supreme Court of the United States.
Mar 23, 1970.
397 U.S. 988
Carl A. Stutsman, Jr., for petitioner. Solicitor General Grisioold, Assistant Attorney General Walters, William Massar, and David English Carmack for respondent.
Published
1 passage pin-cited by 1 case
Pinpoint authority: bottom 66%
Citer courts: Fourth Circuit (1)

C. A. 9th Cir. Cer-tiorari denied.