United States v. Mississippi Chem. Corp., 401 U.S. 908 (1971). · Go Syfert
Search
United States v. Mississippi Chem. Corp., 401 U.S. 908 (1971). Cases Citing This Book View Copy Cite
199 citation events across 48 distinct courts.
Strongest positive: Brian A. Brown v. Yums Restaurant, Us Postal Service, Alexandria Police Department (ca4, 1988-02-05) · Strongest negative: Crescent Pk. Tenants Assoc. v. Realty Eq. Corp. of NY (nj, 1971-03-22)
Treatment trajectory · 1971 → 2026 · click a year to view as-of
1971 1998 2026
Top citers, strongest first. 8 distinct citers. How cited ↗
cited Cited "but see" Crescent Pk. Tenants Assoc. v. Realty Eq. Corp. of NY
N.J. · 1971 · signal: but cf. · confidence high
Cal. 1968); but cf. Sierra Club v. Hickel, 433 F. 2d 24 (9 Cir. 1970), cert. granted, 401 U.S. 907 , 91 S.Ct. 870 , 27 L.Ed. 2d 805 (1971), commented upon in 71 Colum.
cited Cited "but see" Crescent Park Tenants Ass'n v. Realty Equities Corp.
N.J. · 1971 · signal: but cf. · confidence high
Cal. 1968); but cf. Sierra Club v. Hickel, 433 F. 2d 24 (9 Cir. 1970), cert. granted, 401 U. S. 907 , 91 S. Ct. 870 , 27 L.
cited Cited "see" Brian A. Brown v. Yums Restaurant, Us Postal Service, Alexandria Police Department
4th Cir. · 1988 · signal: see · confidence high
See Stelly v. Employers National Insurance Co., 431 F.2d 1251 (5th Cir.1970), cert. denied, 401 U.S. 908 (1971).
discussed Cited "see" Slotkin v. Citizens Casualty Co.
2d Cir. · 1983 · signal: see · confidence high
See Matter of Stewart v. Citizens Casualty Co., 34 A.D.2d 525 , 308 N.Y.S.2d 513 , aff’d, 27 N.Y.2d 685 , 314 N.Y.S.2d 7 , 262 N.E.2d 215 (1970), cert. denied, 401 U.S. 910 , 91 S.Ct. 871 , 27 L.Ed.2d 805 (1971).
discussed Cited "see" Slotkin v. Citizens Casualty Co. of New York
2d Cir. · 1983 · signal: see · confidence high
See Matter of Stewart v. Citizens Casualty Co., 34 A.D.2d 525 , 308 N.Y.S.2d 513 , aff'd, 27 N.Y.2d 685 , 314 N.Y.S.2d 7 , 262 N.E.2d 215 (1970), cert. denied, 401 U.S. 910 , 91 S.Ct. 871 , 27 L.Ed.2d 805 (1971).
cited Cited "see" Swain v. Commissioner
Tax Ct. · 1981 · signal: see · confidence high
See Tollefsen v. Commissioner , 52 T.C. 671 , 678 (1969) , affd. 431 F.2d 511 (2nd Cir. 1970) , cert. denied 401 U.S. 908 (1971) .
cited Cited "see" De Vito v. Commissioner
Tax Ct. · 1979 · signal: see · confidence high
See Anchor Coupling Co. v. United States, 427 F. 2d 429 , 431 (7th Cir. 1970) , cert. denied 401 U.S. 908 (1971) .
discussed Cited "see" Weber v. State Tax Commission
N.Y. App. Div. · 1974 · signal: see · confidence high
The test of whether litigation expenses constitute nondeductible capital expenditures, as opposed to ordinary expenses deductible pursuant to sections 162 and 212 of the Internal Revenue Code, is the origin and nature of the claim litigated, not the “ primary purpose ” of the taxpayer in incurring them (Woodward v. Commissioner, 397 U. S. 572 ; United States v. Hilton Hotels, 397 U. S. 580 ; see Anchor Coupling Co. v. United States, 427 F. 2d 429 , cert. den. 401 U. S. 908 ; Helgerson v. United States, 426 F. 2d 1293 ).
Retrieving the full opinion text from the archive…
United States
v.
Mississippi Chemical Corp.
No. 1082.
Supreme Court of the United States.
Feb 22, 1971.
401 U.S. 908
Consideration, Took.
Cited by 57 opinions  |  Published

C. A. 5th Cir. Certiorari granted.

Mr. Justice Blackmun took no part in the consideration or decision of this petition.