Alan F. Hughes, Inc. v. Sec. & Exch. Comm'n, 414 U.S. 1092 (1973). · Go Syfert
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Alan F. Hughes, Inc. v. Sec. & Exch. Comm'n, 414 U.S. 1092 (1973). Cases Citing This Book View Copy Cite
77 citation events (2 in the last 25 years) across 33 distinct courts.
Strongest positive: United States v. David L. Thomas (ca6, 1994-11-15)
Treatment trajectory · 1973 → 2026 · click a year to view as-of
1973 1999 2026
Top citers, strongest first. 10 distinct citers.
discussed Cited "see" United States v. David L. Thomas
6th Cir. · 1994 · signal: see · confidence high
See United States v. Singer, 482 F.2d 394 (6th Cir.), cert. denied, 414 U.S. 1092 (1973). 23 Here, Thomas's counsel began his opening statement by detailing, at length, Montague's resignation from Thomas's firm and discussing Montague's telephone calls and job opportunities.
discussed Cited "see" Lawrence E. Gilbertz and Verna Ann Gilbertz v. United States
10th Cir. · 1987 · signal: see · confidence high
See Vest v. C.I.R., 57 T.C. 128 (1971), rev’d on another issue, 481 F.2d 238 , cert. denied, 414 U.S. 1092 , 94 S.Ct. 722 , 38 L.Ed.2d 549 (1972), where the government argued that taxpayers were not entitled to capital gains treatment of payments for well and road locations because of the implied easement to use so much of the surface as may be necessary to exploit the leased minerals.
discussed Cited "see" Securities And Exchange Commission v. Securities Northwest, Inc.
9th Cir. · 1978 · signal: see · confidence high
See SEC v. Alan F. Hughes, Inc., 481 F.2d 401 , 403 (2d Cir.), cert. denied, 414 U.S. 1092 , 94 S.Ct. 722 , 38 L.Ed.2d 549 (1973) (stating without comment that § 64a applies to SIPA liquidation and then applying the subsection of 64a that grants priority to an attorney's fee). 42 Section 64a accords the costs and expenses of administration first priority, above United States tax claims, which are ranked fourth.
discussed Cited "see" Securities & Exchange Commission v. Securities Northwest, Inc.
9th Cir. · 1978 · signal: see · confidence high
See SEC v. Alan F. Hughes, Inc., 481 F.2d 401, 403 (2d Cir.), cert. denied, 414 U.S. 1092 , 94 S.Ct. 722 , 38 L.Ed.2d 549 (1973) (stating without comment that § 64a applies to SIPA liquidation and then applying the subsection of 64a that grants priority to an attorney’s fee).
cited Cited "see" In re Lodge
N.J. Super. Ct. App. Div. · 1978 · signal: see · confidence high
See Shaller v. United States, 202 Ct. Cl. 571 (1973), cert. den. 414 U. S. 1092 , 94 S. Ct. 723 , 38 L.
discussed Cited "see" Briscoe v. United States
Ct. Cl. · 1976 · signal: see · confidence high
See Vest v. C.I.R., 481 F. 2d 238 (5th Cir., cert. denied, 414 U.S. 1092 (1973) ; Rhodes v. United States, supra. Moreover, the parties to such agreements defined the compensation run ning to plaintiffs as “royalty.” One court sitting en banc thought this terminology under the weight of authority in both hard mineral and oil and gas cases to be inherently incompatible with treatment of a mineral payment as the proceeds of a sale.
discussed Cited "see, e.g." Caruth v. United States
N.D. Tex. · 1987 · signal: see also · confidence low
See also Regs. § 1.351-1(c)(5); Rev.Rul. 70-140, 1970-1 CB 73; Rev.Rul. 68-349, 1968-2 CB 143; see also Earl Vest, 57 TC 128 (1971), modified on other grounds, 481 F.2d 238 (5th Cir.), cert. denied, 414 U.S. 1092 , 94 S.Ct. 722 , 38 L.Ed.2d 549 (1973); Bittker & Eustice, supra n. 40, at 113.02. 43 .
cited Cited "see, e.g." Deskins v. Commissioner
unknown court · 1986 · signal: see also · confidence low
See also Vest v. Commissioner, 481 F.2d 238, 243 (5th Cir. 1973), cert. denied 414 U.S. 1092 (1973).
discussed Cited "see, e.g." Securities & Exchange Commission v. United Financial Group, Inc.
D. Or. · 1975 · signal: see, e.g. · confidence low
See, e. g., Securities and Exchange Commission v. Alan F. Hughes, Inc., 481 F.2d 401 (2d Cir. 1973), cert. denied, 414 U.S. 1092 , 94 S.Ct. 722 , 38 L.Ed.2d 549 (1973), and Securities and Exchange Commission v. Capital Counsellors, Inc., 378 F.Supp. 224 (S.D.N.Y.1974), aff’d, 512, 654 (2d Cir. 1975).
discussed Cited "see, e.g." United States v. Walter Trutenko (2×)
7th Cir. · 1973 · signal: see also · confidence low
See also United States v. Signer, 482 F.2d 394 (6th Cir. 1973), cert. denied 414 U.S. 1092 , 94 S.Ct. 722 , 38 L.Ed.2d 549 . 15 We have considered defendant's other claims of error and find them to be without merit. 4 The judgment is 16 Affirmed. 17 SWYGERT, Chief Judge (dissenting). 18 As the majority recognizes the assistant United States Attorney's remark was improper.
Alan F. Hughes, Inc.
v.
Securities and Exchange Commission
No. 73-512.
Supreme Court of the United States.
Dec 10, 1973.
414 U.S. 1092
Cited by 2 opinions  |  Published

C. A. 2d Cir. Certiorari denied.