green
Positive treatment
6.0 score
Treatment trajectory · 1974 → 2026 · click a year to view as-of
1974
2000
2026
Top citers, strongest first. 18 distinct citers.
How cited ↗
discussed
Cited "see"
Globe Life & Accident Insurance v. United States
See Newark Morning Ledger Co. v. United States, 507 U.S. 546, 554-55 , 113 S.Ct. 1670 , 123 L.Ed.2d 288 (1993) (quoting Houston Chronicle Publishing Co. v. United States, 481 F.2d 1240, 1247 (5th Cir.1973), cert. denied, 414 U.S. 1129 , 94 S.Ct. 867 , 38 L.Ed.2d 754 (1974)).
discussed
Cited "see"
Ithaca Industries, Inc. v. Commissioner of Internal Revenue
(2×)
See Houston Chronicle Publishing Co. v. United States, 481 F.2d 1240 (5th Cir.1973), cert. denied, 414 U.S. 1129 , 94 S.Ct. 867 , 38 L.Ed.2d 754 (1974).
discussed
Cited "see"
Newark Morning Ledger Co. v. United States
(2×)
See Houston Chronicle Publishing Co. v. United States, 481 F. 2d 1240, 1247 (CA5 1973) (the proposition that goodwill is nondepreciable as a matter of law "is so well settled that the only question litigated in recent years regarding this area of the law is whether a particular asset is `goodwill' "), cert. denied, 414 U. S. 1129 (1974); see also Donrey, Inc. v. United States, 809 F. 2d 534, 536 (CA8 1987) (goodwill "is ineligible per se for the depreciation deduction"); Richard S. Miller & Sons, Inc. v. United States, 210 Ct. Cl. 431, 437 , 537 F. 2d 446, 450 (1976) ("the presumption that [go…
discussed
Cited "see"
Donrey, Inc. v. United States
(2×)
General Television, 449 F.Supp. at 611 ; see Houston Chronicle Publishing Co. v. United States, 481 F.2d 1240, 1249 (5th Cir.1973), cert. denied, 414 U.S. 1129 , 94 S.Ct. 867 , 38 L.Ed.2d 754 (1974); Treas.Reg.
cited
Cited "see"
Daniel R. McCarthy v. United States of America (Irs)
See Houston Chronicle Publishing Co. v. United States, 481 F.2d 1240, 1250 (5th Cir.1973), cert. denied, 414 U.S. 1129 , 94 S.Ct. 867 , 38 L.Ed.2d 754 (1974).
discussed
Cited "see"
M. Marshall Landy, Trustee v. Federal Aviation Administration, United States of America, William E. Morgan, Director, Eastern Region, Federal Aviation Administration and Charles Fedderwitz, Inspector, Federal Aviation Administration v. M. Marshall Landy and International Aircraft Leasing Inc., Additional Air-Trans Ltd., J. D. Smith Inter-Ocean Inc., and Boeing 707 Aircraft, N 9985f, in Rem, Additional on Counterclaims
See Houston Chronicle Publishing Co. v. United States, 481 F.2d 1240 (5th Cir. 1973), cert. denied, 414 U.S. 1129 , 94 S.Ct. 867 , 38 L.Ed.2d 754 (1974); Eastern Air Lines, Inc. v. American Cyanamid Co., 321 F.2d 683 (5th Cir. 1963). 72 In those instances where the regulations required the presence of specific equipment or procedures, the defendants were not prejudiced since the special verdict did pass on the essential elements of the regulations.
discussed
Cited "see"
Landy v. Federal Aviation Administration
See Houston Chronicle Publishing Co. v. United States, 481 F.2d 1240 (5th Cir. 1973), cert. denied, 414 U.S. 1129 , 94 S.Ct. 867 , 38 L.Ed.2d 754 (1974); Eastern Air Lines, Inc. v. American Cyanamid Co., 321 F.2d 683 (5th Cir. 1963).
discussed
Cited "see, e.g."
Newark Morning Ledger Co., as Successor to the Herald Company v. The United States of America
See, e.g., Houston Chronicle Publishing Co. v. United States, 481 F.2d 1240, 1250 (5th Cir.1973), cert. denied, 414 U.S. 1129 , 94 S.Ct. 867 , 38 L.Ed.2d 754 (1974). 3 *559 As we have noted, the Service essentially concedes that Morning Ledger has demonstrated that the paid subscribers have an ascertainable value and limited useful lives, and that it has presented a reasonably accurate estimate of these useful lives.
cited
Cited "see, e.g."
Browning-Ferris Industries, Inc. v. Commissioner
See, e.g., Houston Chronicle Publishing Co. v. United States, 481 F.2d 1240 , 1258 (5th Cir. 1973) , cert. denied, 414 U.S. 1129 (1974) .
discussed
Cited "see, e.g."
United States v. Lehr
See e.g., United States v. Vario, 484 F.2d 1052 (2d Cir.1973), cert. denied, 414 U.S. 1129 , 94 S.Ct. 867 , 38 L.Ed.2d 753 (1974) (trial judge acted properly in informing jury that defense counsel’s urging for them to apply the “Golden Rule” was error); United States v. Jackson, 470 F.2d 684 (5th Cir.1972), cert. denied, 412 U.S. 951 , 93 S.Ct. 3019 , 37 L.Ed.2d 1004 (1973) (trial judge may admonish counsel who make improper comments); Cooper v. United States, 403 F.2d 71 (10th Cir.1968) (no reversible error when trial judge, in presence of jury, commented that defense counsel’s statem…
discussed
Cited "see, e.g."
J. B. N. Telephone Company, Inc. v. United States
See, e. g., Houston Chronicle Publishing Co. v. United States, 481 F.2d 1240, 1262 (5th Cir.), cert. denied, 414 U.S. 1129 ; Hillside National Bank v. Commissioner, 35 T.C. 879, 881 ; Regs. § 1.165-3(a).
discussed
Cited "see, e.g."
Better Beverages, Inc. v. United States of America, S. A. Strane and Wife, Alice F. Strane, and Billy F. Strane, Individually and as Independent of the Estate of Adele Strane, Deceased v. United States
See, e. g., Houston Chronicle Publishing Co. v. United States, 481 F.2d 1240, 1247-54 (5th Cir. 1973), cert. denied, 414 U.S. 1129 , 94 S.Ct. 867 , 38 L.Ed.2d 754 (1974) (finding potential deduction for, and allocation of portion of purchase price to, subscription lists upon proof (1) of value apart from goodwill and (2) of limited useful life).
discussed
Cited "see, e.g."
Better Beverages, Inc. v. United States
See, e. g., Houston Chronicle Publishing Co. v. United States, 481 F.2d 1240, 1247-54 (5th Cir. 1973), cert. denied, 414 U.S. 1129 , 94 S.Ct. 867 , 38 L.Ed.2d 754 (1974) (finding potential deduction for, and allocation of portion of purchase price to, subscription lists upon proof (1) of value apart from goodwill and (2) of limited useful life).
cited
Cited "see, e.g."
A. Duda & Sons, Inc. v. United States
See, e. g., Houston Chronicle Publishing Co. v. United States, 481 F.2d 1240, 1258 (5th Cir. 1973), cert. denied, 414 U.S. 1129 , 94 S.Ct. 867 , 38 L.Ed.2d 754 (1974).
discussed
Cited "see, e.g."
District of Columbia Redevelopment Land Agency v. Thirteen Parcels of Land in Squares 859, 912, 934 & 4068
See, e. g., Houston Chronicle Publishing Co. v. United States, 481 F.2d 1240, 1247 (5th Cir. 1973), cert. denied, 414 U.S. 1129 , 94 S.Ct. 867 , 38 L.Ed.2d 754 (1974); Skilken v. Commissioner, 420 F.2d 266, 270 (6th Cir. 1969); Karan v. Commissioner, 319 F.2d 303, 306 (7th Cir. 1963); Boe v. Commissioner, 307 F.2d 339, 343 (9th Cir. 1962).
discussed
Cited "see, e.g."
No. 74-1644
See, e. g., Houston Chronicle Publishing Co. v. United States, 481 F.2d 1240, 1247 (5th Cir. 1973), cert. denied, 414 U.S. 1129 , 94 S.Ct. 867 , 38 L.Ed.2d 754 (1974); Skilken v. Commissioner, 420 F.2d 266, 270 (6th Cir. 1969); Karan v. Commissioner, 319 F.2d 303, 306 (7th Cir. 1963); Boe v. Commissioner, 307 F.2d 339, 343 (9th Cir. 1962).
discussed
Cited "see, e.g."
United States v. Marrifield
See United States v. Thaggard, 5 Cir. 1973, 477 F.2d 626, 631 , cert. denied, 414 U.S. 1064 , 94 S.Ct. 570 , 38 L.Ed.2d 469 ; see also United States v. Romano, 5 Cir. 1973, 482 F.2d 1183 , cert. denied sub nom., United States v. Yassen, 1974, 414 U.S. 1129 , 94 S.Ct. 866 , 38 L.Ed.2d 753 . .
discussed
Cited "see, e.g."
United States v. Marrifield
See United States v. Thaggard, 5 Cir. 1973, 477 F.2d 626, 631 , cert. denied, 414 U.S. 1064 , 94 S.Ct. 570 , 38 L.Ed.2d 469 ; see also United States v. Romano, 5 Cir. 1973, 482 F.2d 1183 , cert. denied sub nom., United States v. Yassen, 1974, 414 U.S. 1129 , 94 S.Ct. 866 , 38 L.Ed.2d 753 8 The evidence showed his participation on February 8 and 25, and March 1 and 2, 1973 9 We also note that testimony of one witness did place Poulos at the dice table in mid-December 1972 10 Poulos also asserts a lack of proof as to his knowledge that there were five participants.
Retrieving the full opinion text from the archive…
Bradley, dba Bradley Brothers Cleaners & Launderers
v.
Brennan, Secretary of Labor
v.
Brennan, Secretary of Labor
No. 73-504.
Supreme Court of the United States.
Jan 7, 1974.
Published
C. A. 4th Cir. Certiorari denied.