Benedek v. Comm'r, 400 U.S. 992 (1971). · Go Syfert
Search
Benedek v. Comm'r, 400 U.S. 992 (1971). Cases Citing This Book View Copy Cite
G Cite
cited 3× by 1 distinct case · "[t]he commercial substance of the transaction rather than its form, must be considered, and the courts should guard against sham transactions ..."
cited 3× by 1 distinct case · “secondary meaning encompasses the situation where people in the public come to think of a word or name as standing for the business of a particular owner”
144 citation events (8 in the last 25 years) across 50 distinct courts.
Strongest positive: Roth ex rel. YRC Worldwide Inc. v. Solus Alternative Asset Management LP (nysd, 2015-08-20)
Treatment trajectory · 1971 → 2026 · click a year to view as-of
1971 1998 2026
Top citers, strongest first. 18 distinct citers. How cited ↗
discussed Cited as authority (quoted) Roth ex rel. YRC Worldwide Inc. v. Solus Alternative Asset Management LP
S.D.N.Y. · 2015 · signal: see · quote attribution · 1 verbatim quote · confidence high
he commercial substance of the transaction rather than its form, must be considered, and the courts should guard against sham transactions ...
discussed Cited as authority (quoted) Moore Push-Pin Co. v. Moore Business Forms, Inc.
E.D. Pa. · 1987 · signal: see also · quote attribution · 1 verbatim quote · confidence low
secondary meaning encompasses the situation where people in the public come to think of a word or name as standing for the business of a particular owner
discussed Cited "see" Advanced Automation Associates Inc. v. Advanced Automation Inc.
pactcomplcumber · 2000 · signal: see · confidence high
See Zimmerman v. Holiday Inns of America Inc., 438 Pa. 528 , 266 A.2d 87 (1970), cert. denied, 400 U.S. 992 (1970); Zimmerman v. B&C Motel Corporation, 401 Pa. 278 , 163 A.2d 884 (1960); and KoolVent Metal Awning Corp. v. Price, 368 Pa. 528 , 84 A.2d 296 (1951).
cited Cited "see" Mendell v. Gollust
S.D.N.Y. · 1992 · signal: see · confidence high
See Bershad v. McDonough, 428 F.2d 693, 697-98 (7th Cir.1970), cert. denied, 400 U.S. 992 , 91 S.Ct. 458 , 27 L.Ed.2d 440 (1971). .
discussed Cited "see" National Coal Ass'n v. Hodel
D. Mont. · 1987 · signal: see · confidence high
See Lewis v. Hickel, 427 F.2d 673 (9th Cir.1970), cert. denied 400 U.S. 992 , 91 S.Ct. 456 , 27 L.Ed.2d 440 (1971); National Forest Preservation Group v. Butz, 485 F.2d 408 (9th Cir.1973); Sierra Club v. Hickel, 467 F.2d 1048 (6th Cir.), cert. denied 411 U.S. 920 , 93 S.Ct. 1545 , 36 L.Ed.2d 313 (1973).
discussed Cited "see" National Audubon Society v. Hodel
D. Alaska · 1984 · signal: see · confidence high
See 5 U.S.C. § 701 (a)(2) (1982). 23 . 427 F.2d 673 (9th Cir.1970), cert. denied, 400 U.S. 992 , 91 S.Ct. 456 , 27 L.Ed.2d 440 (1971). 24 . 43 U.S.C. §§ 315 to 315o-l (1982). 25 . 427 F.2d at 674. 26 .
discussed Cited "see" Marshall v. Townsend (2×)
D.C. · 1983 · signal: see · confidence high
See Raza v. Sullivan, 139 U.S.App.D.C. 184 , 187, 432 F.2d 617, 620 (1970), cert. denied, 400 U.S. 992 , 91 S.Ct. 458 , 27 L.Ed.2d 440 (1971).
discussed Cited "see" Weiner King, Inc. v. Wiener King Corp.
C.C.P.A. · 1980 · signal: see · confidence high
See Jacobs v. Iodent Chemical Co., 41 F.2d 637 (3d Cir. 1930). 8 In Zimmerman v. Holiday Inns of America, 438 Pa. 528 , 266 A.2d 87 (1970), cert. denied, 400 U.S. 992 , 91 S.Ct. 456 , 27 L.Ed.2d 440 (1971), the facts revealed that a local motel operator had unsuccessfully sued a nationwide franchise motel chain which he felt was encroaching on his territory, thus alerting the chain, a later user, to his existence.
discussed Cited "see" Kellerblock
Ct. Cl. · 1979 · signal: see · confidence high
The regulations also state that an application for an exchange of lands may be rejected at any time prior to the issuance of the instrument of transfer. 43 C.F.R. § 2204.2-1 (1977); see Lewis v. Hickel, 427 F.2d 673, 676 (9th Cir. 1970), cert. denied, 400 U.S. 992 (1971).
discussed Cited "see, e.g." Seinfeld v. Hospital Corp. of America (2×)
N.D. Ill. · 1988 · signal: see, e.g. · confidence low
See, e.g., Rosen v. Drisler, 421 F.Supp. at 1285 (“The commercial substance of the transaction rather than its form must be considered ...”), quoting, Bershad v. McDonough, 428 F.2d 693 (7th Cir.1970), cert. denied, 400 U.S. 992 , 91 S.Ct. 458 , 27 L.Ed.2d 440 (1981).
discussed Cited "see, e.g." National Wildlife Federation v. Robert F. Burford, Mountain States Legal Foundation (Two Cases) (2×)
D.C. Cir. · 1987 · signal: see, e.g. · confidence low
See, e.g., Lewis v. Hickel, 427 F.2d 673, 676-77 (9th Cir.1970), cert. denied, 400 U.S. 992 , 91 S.Ct. 456 , 27 L.Ed. 2d 440 (1971); Angelina Holly Corp. v. Clark, 587 F.Supp. 1152, 1156 (D.D.C.1984).
discussed Cited "see, e.g." American International Underwriters (South Pacific), Ltd. v. American Samoa Government
amsamoa · 1986 · signal: see also · confidence low
See also United States v. United Services Automobile Association, 431 F.2d 735 (1970), cert. den., 400 U.S. 992 (1971); United States v. State Farm Mutual Automobile Insurance Co., 455 F.2d 789 (1972).
discussed Cited "see, e.g." Lemke v. United States
D.N.D. · 1983 · signal: see, e.g. · confidence low
See, e.g., Raza v. Sullivan, 432 F.2d 617, 620 (D.C.Cir.1970), ce rt. denied 400 U.S. 992 , 91 S.Ct. 458 , 27 L.Ed.2d 440 (1971); Walker v. Rumer, 72 Ill.2d 495, 500-01 , 21 Ill.Dec. 362, 365 , 381 N.E.2d 689, 691 (1978); Clark v. Gibbons, 66 Cal.2d 399, 411-14 , 426 P.2d 525, 534-35 , 58 Cal.Rptr. 125, 134 (1967).
cited Cited "see, e.g." ITT Continental Baking Co. v. Davila
Fla. Dist. Ct. App. · 1980 · signal: see also · confidence low
See also Butcher v. Florida Industrial Commission, 231 So.2d 47 (Fla. 3d DCA 1970), cert. denied, 400 U.S. 992 , 91 S.Ct. 459 , 27 L.Ed.2d 440 (1971).
discussed Cited "see, e.g." United States v. Turtle Mountain Band of Chippewa Indians
Ct. Cl. · 1979 · signal: see also · confidence low
See also National Airlines, Inc. v. International Association of Machinists & Aerospace Workers, 430 F.2d 957, 960 (5th Cir. 1970), cert. denied, 400 U.S. 992 (1971) (issue "settled exclusively” on preliminary injunction motion is law of the case).
discussed Cited "see, e.g." Schur v. Salzman
S.D.N.Y. · 1973 · signal: see, e.g. · confidence low
See, e. g., Bershad v. McDonough, 428 F.2d 693 (7th Cir. 1970), cert. denied, 400 U.S. 992 , 91 S.Ct. 458 , 27 L.Ed.2d 440 (1971) ; Ferraiolo v. Newman, 259 F.2d 342 (6th Cir. 1958), cert. denied, 359 U.S. 927 , 79 S.Ct. 606 , 3 L.Ed.2d 629 (1959) ; Roberts v. Eaton, 212 F.2d 82 (2d Cir.), cert. denied, 348 U.S. 827 , 75 S.Ct. 44 , 99 L.Ed. 652 (1954) ; Shaw v. Dreyfus, 172 F.2d 140 (2d Cir.), cert. denied, 337 U.S. 907 , 69 S.Ct. 1048 , 93 L.Ed. 1719 (1949).
cited Cited "see, e.g." Jerry W. Canterbury v. William Thornton Spence and the Washington Hospital Center, a Body Corporate
D.C. Cir. · 1972 · signal: see also · confidence low
See also Raza v. Sullivan, 139 U.S.App.D.C. 184 , 186-188, 432 F.2d 617, 619-621 (1970), cert. denied, 400 U.S. 992 , 91 S.Ct. 458 , 27 L.Ed.2d 440 (1971). 116 .
discussed Cited "see, e.g." W. L. Coleman v. Associated Pipeline Contracttors, Inc.
5th Cir. · 1971 · signal: see, e.g. · confidence low
See, e. g., United States v. United Services Automobile Association, 5 Cir. 1970, 431 F.2d 735, 737 , cert. denied, 1971, 400 U.S. 992 , 91 S.Ct. 459 , 27 L.Ed.2d 440 ; Laguna Royalty Co. v. Marsh, 5 Cir. 1965, 350 F.2d 817 , 825 826; Mondshine v. Short, 5 Cir. 1952, 196 F.2d 606, 608 .
Retrieving the full opinion text from the archive…
Benedek
v.
Commissioner of Internal Revenue
No. 771.
Supreme Court of the United States.
Jan 11, 1971.
400 U.S. 992
Published
2 passages pin-cited by 2 cases
Pinpoint authority: bottom 76%
Citer courts: S.D. New York (1) · E.D. Pennsylvania (1)

C. A. 2d Cir. Certiorari denied.