green
Positive treatment
Quoted verbatim 1×
3.4 score
“he secretary's choice of sanction was not to be overturned unless the court of appeals might find it 'unwarranted in law or ... without justification in fact____”
Treatment trajectory · 1974 → 2026 · click a year to view as-of
1974
2000
2026
Top citers, strongest first. 12 distinct citers.
How cited ↗
discussed
Cited "but see"
Steven and Faith Field v. Commissioner of Internal Revenue
Louis U.L.J. 117, 118 & n.3 (1981); but cf. Leathers v. United States, 471 F.2d 856 (8th Cir. 1972), cert. denied, 412 U.S. 932 , 93 S.Ct. 2754 , 37 L.Ed.2d 161 (1973) (refusing to reverse jury verdict in favor of resident).
discussed
Cited "but see"
Mizell v. United States
But see Leathers v. United States, 471 F.2d 856 (8th Cir. 1972), cert. denied, 412 U.S. 932 , 93 S.Ct. 2754 , 37 L.Ed.2d 161 (1973); Bieberdorf v. Commissioner, 60 T.C. 114 (1973); Bailey v. Commissioner, 60 T.C. 447 (1973); Rev.Rul. 57-560, 1957- 2 C.B. 108
discussed
Cited "but see"
Mizell v. United States
But see Leathers v. United States, 471 F.2d 856 (8th Cir. 1972), cert. denied, 412 U.S. 932 , 93 S.Ct. 2754 , 37 L.Ed.2d 161 (1973); Bieberdorf v. Commissioner, 60 T.C. 114 (1973); Bailey v. Commissioner, 60 T.C. 447 (1973); Rev.Rul. 57-560, 1957- 2 C.B. 108 .
discussed
Cited "but see"
Gaylan L. And Mary H. Rockswold Thomas A. And Susan E. Christiansen Melvin A. And Rebecca L. Yarlott, Jr. v. United States
(2×)
also: Cited "see"
But see Leathers v. United States, 471 F.2d 856 (8th Cir. 1972), cert, denied, 412 U.S. 932 , 93 S.Ct. 2754 , 37 L.Ed.2d 161 (1973); Bieberdorf v. Commissioner, 60 T.C. 114 (1973); Bailey v. Commissioner, 60 T.C. 447 (1973).
discussed
Cited "but see"
Palmer F. Meek and Martha A. Meek, His Wife v. United States
(2×)
also: Cited "see"
But see Leathers v. United States, 471 F.2d 856 (8th Cir. 1972), cert. denied, 412 U.S. 932 , 93 S.Ct. 2754 , 37 L.Ed.2d 161 (1973).
discussed
Cited as authority (quoted)
Ennis Sutherlin and Mittie Sutherlin v. United States Department of Agriculture, Food & Nutrition Service
he secretary's choice of sanction was not to be overturned unless the court of appeals might find it 'unwarranted in law or ... without justification in fact____
cited
Cited "see"
United States v. Gimbel
See Leathers v. United States, 471 F.2d 856 (8th Cir.1972), cert. denied, 412 U.S. 932 , 93 S.Ct. 2754 , 37 L.Ed.2d 161 (1973) (remedy for closing tax loophole is with Congress).
discussed
Cited "see"
Division of Motor Vehicles v. Levine
See Butz v. Glover Livestock Comm’n Co., 411 U.S. 182,185-189 , 93 S.Ct. 1455, 1457-60 , 36 L.Ed.2d 142 (1973), reh. den. 412 U.S. 933 , 93 S.Ct. 2746 , 37 L.Ed.2d 162 (1973), and Polk v. Cherry Hill Apartments, Inc., 62 N.J. 55, 58 (1972).
cited
Cited "see"
Mizell v. United States
See Leathers v. United States, 471 F.2d 856, 867-70 (8th Cir. 1972) (Bright, J., dissenting), ce rt. denied, 412 U.S. 932 , 93 S.Ct. 2754 , 37 L.Ed.2d 161 (1973).
discussed
Cited "see"
Mizell v. United States
See Leathers v. United States, 471 F.2d 856, 867-70 (8th Cir. 1972) (Bright, J., dissenting), cert. denied, 412 U.S. 932 , 93 S.Ct. 2754 , 37 L.Ed.2d 161 (1973). 1 Here, the majority asserts that "there are conflicting facts in this case indicative of compensation * * *." No direct conflict exists in the evidence offered by the Government and the taxpayers; rather, the conflict results from the inferences drawn from that evidence regarding the payments made to the taxpayers. 2 If the court applies the "primary purpose" test, and upholds the jury verdicts, it should so do as a matter of law bec…
cited
Cited "see"
NJ Transportation Dep't v. PSC Resources, Inc.
See Askew v. American Waterways Operations, Inc., 411 U.S. 325 , 93 S.Ct. 1590 , 36 L.Ed. 2d 280 (1973), reh. den. 412 U.S. 933 , 93 S.Ct. 2746 , 37 L.Ed. 2d 162 (1973).
discussed
Cited "see, e.g."
In Re the Complaint of Oswego Barge Corp.
See Complaint of Harbor Towing Corporation, 335 F.Supp. 1150 (D.Md.1971); see also Askew v. American Waterways Operators, Inc., 411 U.S. 325, 332 , 93 S.Ct. 1590 , 36 L.Ed.2d 280 (1973), reh. den. 412 U.S. 933 , 93 S.Ct. 2746 , 37 L.Ed.2d 162 , wherein the Supreme Court (Douglas, J.) expressly declined to rule upon the issue.
Retrieving the full opinion text from the archive…
United Transportation Union Lodge 550
v.
Rock
v.
Rock
No. 72-1436.
Supreme Court of the United States.
Jun 4, 1973.
C. A. 4th Cir. Certiorari denied.
Mr. Justice Powell took no part in the consideration or decision of this petition.