B. Forman Co. v. Comm'r, 407 U.S. 934 (1972). · Go Syfert
Search
B. Forman Co. v. Comm'r, 407 U.S. 934 (1972). Cases Citing This Book View Copy Cite
G Cite
cited 2× by 2 distinct cases, last quoted 2000 · …the test for determining deductibility is whether a hard-headed businessman, under the circumstances, would have incurred the expense ⚠ not in text
147 citation events (3 in the last 25 years) across 35 distinct courts.
Strongest positive: United States v. Estate Preservation Services, a Trust Estate Preservation Services, Inc. Robert L. Henkell, United States of America v. Estate Preservation Services, a Trust and William F. Sefton (ca9, 2000-01-25)
Treatment trajectory · 1973 → 2026 · click a year to view as-of
1973 1999 2026
Top citers, strongest first. 16 distinct citers. How cited ↗
discussed Cited as authority (quoted) United States v. Estate Preservation Services, a Trust Estate Preservation Services, Inc. Robert L. Henkell, United States of America v. Estate Preservation Services, a Trust and William F. Sefton
9th Cir. · 2000 · quote attribution · 1 verbatim quote · confidence low
the test for determining deductibility is whether a hard-headed businessman, under the circumstances, would have incurred the expense
discussed Cited as authority (quoted) United States v. Estate Preservation Services
9th Cir. · 2000 · quote attribution · 1 verbatim quote · confidence low
the test for determining deductibility is whether a hard-headed businessman, under the circumstances, would have incurred the expense
cited Cited "see" Medpointe Healthcare Inc. v. Hi-Tech Pharmacal Co.
D.N.J. · 2005 · signal: see · confidence high
Id.; see Monsanto v. Rohm & Haas Co., 456 F.2d 592, 601 (3d Cir.1972), cert. denied, 407 U.S. 934 , 92 S.Ct. 2463 , 32 L.Ed.2d 817 (1972).
cited Cited "see" Ballas v. Tedesco
D.N.J. · 1999 · signal: see · confidence high
See Monsanto Co. v. Rohm & Haas Co., 456 F.2d 592, 598 (3d Cir.), cert. denied, 407 U.S. 934 , 92 S.Ct. 2463 , 32 L.Ed.2d 817 (1972). 22 .
discussed Cited "see" In Re Blue Coal Corp.
Bankr. M.D. Penn. · 1993 · signal: see · confidence high
See In re McKay, 110 B.R. 764 (Bkrtcy.W.D.Pa.1990) citing Monsanto v. Rohm & Haas Co., 456 F.2d 592 (3rd Cir.1972), ce rt. den’d, 407 U.S. 934 , 92 S.Ct. 2463 , 32 L.Ed.2d 817 (1972), rehrg. den’d, 409 U.S. 899 , 93 S.Ct. 108 , 34 L.Ed.2d 158 (1972), and one who seeks equity must do equity, see e.g., Mazer v. Sargent Electric Co., 407 Pa. 169 , 180 A.2d 63 (1962).
cited Cited "see" Central Bank Of The South v. United States
11th Cir. · 1987 · signal: see · confidence high
See id., citing Forman v. Commissioner, 453 F.2d 1144 (2d Cir.), cert. denied, 407 U.S. 934 , 92 S.Ct. 2458 , 32 L.Ed.2d 817 (1972).
cited Cited "see" Central Bank of the South v. United States
11th Cir. · 1987 · signal: see · confidence high
See id., citing Forman v. Commissioner, 453 F.2d 1144 (2d Cir.), cert. denied, 407 U.S. 934 , 92 S.Ct. 2458 , 32 L.Ed.2d 817 (1972).
cited Cited "see" Rohm and Haas Co. v. Dawson Chemical Co., Inc.
S.D. Tex. · 1983 · signal: see · confidence high
See Monsanto Co. v. Rohm & Haas Co., 3 Cir.1972, 456 F.2d 592, 597 , cert. denied 407 U.S. 934 , 92 S.Ct. 2463 , 32 L.Ed.2d 817 ; A.H.
cited Cited "see" Charles N. Eudy v. Motor-Guide, Herschede Hall Clock Co., a Division of Arnold Industries, Inc.
5th Cir. · 1981 · signal: see · confidence high
See Monsanto Co. v. Rohm & Haas Co., 3 Cir. 1972, 456 F.2d 592, 597 , cert. denied, 407 U.S. 934 , 92 S.Ct. 2463 , 32 L.Ed.2d 817 ; A. H.
cited Cited "see" Louis W. Parker, Plaintiff-Appellee-Cross v. Motorola, Inc., Defendant-Appellant-Cross
5th Cir. · 1975 · signal: see · confidence high
See Monsanto Co. v. Rohm & Haas Co., 3 Cir. 1972, 456 F.2d 592, 597 , cert. denied 407 U.S. 934 , 92 S.Ct. 2463 , 32 L.Ed.2d 817 ; A. H.
cited Cited "see" Stephen Manchester v. Orlyn C. Lewis
6th Cir. · 1974 · signal: see · confidence high
See McFerren v. County Bd. of Educ., 455 F.2d 199 , 201 (6th Cir.), cert. denied, 407 U.S. 934 , 92 S.Ct. 2461 , 32 L.Ed.2d 817 (1972).
cited Cited "see" State v. Donohue
Iowa · 1973 · signal: see · confidence high
See Dukes v. Warden, 406 U.S. 250 , 92 S.Ct. 1551 , 32 L.Ed.2d 45 , rehrng. den., 407 U.S. 934 , 92 S.Ct. 2464 , 32 L.Ed.2d 817 .
discussed Cited "see, e.g." Ethelene Lujan v. Franklin County Board of Education
6th Cir. · 1985 · signal: see also · confidence low
See also, McFerren v. County Board of Education, 455 F.2d 199 , 201 (6th Cir.), cert. denied, 407 U.S. 934 (1972); Chambers v. Hendersonville City Board of Education, 364 F.2d 189, 192 (4th Cir. 1966) (en banc). 9 As to Lujan's claim under Singleton, this court need not decide whether the Board of Education was required to give preference to Lujan as displaced or demoted personnel.
discussed Cited "see, e.g." Donna Bertot v. School District No. 1, Albany County, Wyoming (2×)
10th Cir. · 1979 · signal: see also · confidence low
See also McFerran v. County Board of Education, 455 F.2d 199 , 202 (6th Cir.), cert. denied, 407 U.S. 934 , 92 S.Ct. 2461 , 32 L.Ed.2d 817 (1972).
discussed Cited "see, e.g." 8 Fair empl.prac.cas. 654, 8 Empl. Prac. Dec. P 9638, 8 Empl. Prac. Dec. P 9725 Dorothy Franklin v. Troxel Manufacturing Company
6th Cir. · 1974 · signal: see, e.g. · confidence low
See e.g., McFerren v. Fayette County Board Education, 455 F.2d 199 (6th Cir.), cert. denied, 407 U.S. 934 , 92 S.Ct. 2461 , 32 L.Ed.2d 817 (1972); United States v. Beaty, 288 F.2d 653 (6th Cir. 1961). 10 The plaintiff and her husband are longtime civil rights activists.
discussed Cited "see, e.g." Franklin v. Troxel Manufacturing Co.
6th Cir. · 1974 · signal: see, e.g. · confidence low
See e.g., McFerren v. Fayette County Board Education, 455 F.2d 199 (6th Cir.), cert. denied, 407 U.S. 934 , 92 S.Ct. 2461 , 32 L.Ed.2d 817 (1972); United States v. Beaty, 288 F.2d 653 (6th Cir. 1961).
Retrieving the full opinion text from the archive…
B. Forman Co., Inc.
v.
Commissioner of Internal Revenue
No. 71-1280.
Supreme Court of the United States.
Jun 19, 1972.
407 U.S. 934
Are, Granted, Marshall, Should.
Published
1 passages pin-cited by 2 cases
Pinpoint authority: #30,710 of 633,719
Citer courts: Ninth Circuit (2)

C. A. 2d Cir. Certio-rari denied.

Mr. Justice Marshall and Mr. Justice Powell are of the opinion that certiorari should be granted.