Shiosaki v. Comm'r, 414 U.S. 830 (1973). · Go Syfert
Shiosaki v. Comm'r, 414 U.S. 830 (1973). Cases Citing This Book View Copy Cite
93 citation events (4 in the last 25 years) across 36 distinct courts.
Strongest positive: Kenneth M. Baker v. United States (ca9, 1991-05-08) · Strongest negative: United States v. Pets Smellfree, Inc.
Treatment trajectory · 1974 → 2026 · click a year to view as-of
1974 2000 2026
Top citers, strongest first. 17 distinct citers. How cited ↗
discussed Cited "but see" United States v. Pets Smellfree, Inc.
unknown court · 1994 · signal: but see · confidence high
But see United States v. Dianovin Pharmaceuticals, Inc., 342 F.Supp. 724, 728 (D.P.R.1972), aff'd 475 F.2d 100 (1st Cir.), cert. denied, 414 U.S. 830 , 94 S.Ct. 60 , 38 L.Ed.2d 65 (1973); United States v. Articles of Drug, etc., 263 F.Supp. 212, 215 (D.Neb.1967).
discussed Cited "but see" United States v. Undetermined Quantities of Bottles of an Article of Veterinary Drug
unknown court · 1994 · signal: but see · confidence high
But see United States v. Dianovin Pharmaceuticals, Inc., 342 F.Supp. 724, 728 (D.P.R.1972), aff'd 475 F.2d 100 (1st Cir.), cert. denied, 414 U.S. 830 , 94 S.Ct. 60 , 38 L.Ed.2d 65 (1973); United States v. Articles of Drug, etc., 263 F.Supp. 212, 215 (D.Neb.1967).
discussed Cited as authority (quoted) Kenneth M. Baker v. United States
9th Cir. · 1991 · quote attribution · 1 verbatim quote · confidence low
the appellants' use of components shipped in interstate commerce to make vitamin k for injection brought their activities within 331(k)....
discussed Cited "see" United States v. Henson
M.D. Penn. · 1996 · signal: see · confidence high
McMann, 397 U.S. at 774 , 90 S.Ct. at 1450 ; see United States v. Vallejo, 476 F.2d 667 (3d Cir.), cert. denied, 414 U.S. 830 , 94 S.Ct. 61 , 38 L.Ed.2d 65 , reh’g denied, 414 U.S. 1086 , 94 S.Ct. 606 , 38 L.Ed.2d 491 (1973); United States v. Lindsey, 461 F.2d 922 (3d Cir.1972).
discussed Cited "see" United States v. 789 Cases, More or Less
D.P.R. · 1992 · signal: see · confidence high
See United States v. Dianovin Pharmaceuticals, 342 F.Supp. 724, 728-729 (D.P.R.1972), aff'd, 475 F.2d 100 (1st Cir.), cert. denied, 414 U.S. 830 , 94 S.Ct. 60 , 38 L.Ed.2d 65 (1973) (drugs not manufactured in conformity with GMPs are adulterated; United States v. Western Serum Co., Inc., 498 F.Supp. 863, 867 (D.Ariz.1980), aff'd, 666 F.2d 335 (9th Cir.1982) (“[t]he Act is concerned with the manner in which a drug is produced as well as its composition and content”); United States v. Lit Drug Co., 333 F.Supp. 990, 998 (D.N.J.1971) (a drug may be pharmaceutically perfect in content but still…
cited Cited "see" Erva Pharmaceuticals, Inc. v. American Cyanamid Co.
D.P.R. · 1991 · signal: see · confidence high
See United States v. Dianovin Pharmaceutical, Inc., 475 F.2d 100 (1st Cir.1973), cert denied, 414 U.S. 830 , 94 S.Ct. 60 , 38 L.Ed.2d 65 (1973).
discussed Cited "see" National Ass'n of Pharmaceutical Manufacturers v. Department of Health & Human Services
S.D.N.Y. · 1984 · signal: see · confidence high
See Zuber v. Allen, 396 U.S. 168, 186 , 90 S.Ct. 314, 324 , 24 L.Ed.2d 345 (1969). 26 . 475 F.2d 100 (1st Cir), cert. denied, 414 U.S. 830 , 94 S.Ct. 60 , 38 L.Ed.2d 65 (1973). 27 . 475 F.2d at 103 . 28 .
examined Cited "see" Hydrokinetics, Inc. v. Alaska Mechanical, Inc. (4×) also: Cited "see, e.g."
5th Cir. · 1983 · signal: see · confidence high
See Benjamin v. Western Boat Building Corp., 5 Cir.1973, 472 F.2d 723, 729 , cert. denied, 1973, 414 U.S. 830 , 94 S.Ct. 60 , 38 L.Ed.2d 64 .
discussed Cited "see" Parish v. Mertes (2×)
Mich. Ct. App. · 1978 · signal: see · confidence high
See Benjamin v. Western Boat Building Corp., 472 F.2d 723, 729-30 (5th Cir.), cert. denied, 414 U.S. 830 , 94 S.Ct. 60 , 38 L.Ed.2d 64 (1973); Hamilton Brothers, Inc. v. Peterson, 445 F.2d 1334 , 1336 (5th Cir.1971); Smith v Piper Aircraft Corp., 425 F.2d 823, 825 (5th Cir.1970); Scheidt v. Young, 389 F.2d 58, 60 (3d Cir.1968); Agrashell, Inc. v. Bernard Sirotta Co., 344 F.2d 583 , 587 (2d Cir.1965).
discussed Cited "see" Aaron Ferer & Sons Co. v. Atlas Scrap Iron & Metal Co.
8th Cir. · 1977 · signal: see · confidence high
See Benjamin v. Western Boat Building Corp., 472 F.2d 723, 729-30 (5th Cir.), cert. denied, 414 U.S. 830 , 94 S.Ct. 60 , 38 L.Ed.2d 64 (1973); Hamilton Brothers, Inc. v. Peterson, 445 F.2d 1334 , 1336 (5th Cir. 1971); Smith v. Piper Aircraft Corp., 425 F.2d 823, 825 (5th Cir. 1970); Scheidt v. Young, 389 F.2d 58, 60 (3d Cir. 1968); Agrashell, Inc. v. Bernard Sirotta Co., 344 F.2d 583, 587 (2d Cir. 1965).
discussed Cited "see" Aaron Ferer & Sons Co., Debtor and Debtor in Possession v. Atlas Scrap Iron & Metal Company, Aaron Ferer & Sons Co., Debtor and Debtor in Possession v. Becker Metals Corp., Aaron Ferer & Sons Co., Debtor and Debtor in Possession v. Wimco Metals, Inc., Aaron Ferer & Sons Company, Debtor and Debtor in Possession v. Sitkin Smelting & Refining Company
8th Cir. · 1977 · signal: see · confidence high
See Benjamin v. Western Boat Building Corp., 472 F.2d 723, 729-30 (5th Cir.), cert. denied, 414 U.S. 830 , 94 S.Ct. 60 , 38 L.Ed.2d 64 (1973); Hamilton Brothers, Inc. v. Peterson, 445 F.2d 1334 , 1336 (5th Cir. 1971); Smith v. Piper Aircraft Corp., 425 F.2d 823, 825 (5th Cir. 1970); Scheidt v. Young, 389 F.2d 58, 60 (3d Cir. 1968); Agrashell, Inc. v. Bernard Sirotta Co., 344 F.2d 583, 587 (2d Cir. 1965).
cited Cited "see, e.g." J. Wilton Jones Co. v. Touche Ross & Co.
La. Ct. App. · 1989 · signal: see also · confidence low
See also Benjamin v. Western Boat Building Corp., 472 F.2d 723 (5th Cir.1973), cert. den. 414 U.S. 830 , 94 S.Ct. 60 , 38 L.Ed.2d 64 (1973).
discussed Cited "see, e.g." William Whitney and Barbara Whitney v. United States (2×)
9th Cir. · 1987 · signal: see also · confidence low
However, where, as here, the statute has run and a multiple taxpayer settlement is involved, the Commissioner “cannot set off deficiencies of other taxpayers against the claims of the plaintiff taxpayers.” Id.; see also D.D.I., Inc. v. United States, 467 F.2d 497, 500 (Ct.Cl.1972), cert. denied, 414 U.S. 830 , 94 S.Ct. 61 , 38 L.Ed.2d 65 (1973); Cooper Agency, 301 F.Supp. at 877 .
discussed Cited "see, e.g." Cosper v. Allred
N.D. Miss. · 1984 · signal: see also · confidence low
See also Benjamin v. Western Boat Building Corp., 472 F.2d 723, 731 (5th Cir.), cert. denied, 414 U.S. 830 , 94 S.Ct. 60 , 38 L.Ed.2d 64 (1973) (burden on invoking party to establish jurisdiction of court).
discussed Cited "see, e.g." North American Plastics, Inc. v. Inland Shoe Manufacturing Co.
N.D. Miss. · 1984 · signal: see also · confidence low
See also Benjamin v. Western Boat Building *879 Corp., 472 F.2d 723 (5th Cir.), cert. denied, 414 U.S. 830 , 94 S.Ct. 60 , 38 L.Ed.2d 64 (1973) (burden on invoking party to establish jurisdiction of court).
discussed Cited "see, e.g." McCabe v. Kevin Jenkins and Associates, Inc.
E.D. Pa. · 1982 · signal: see, e.g. · confidence low
See, e.g., Benjamin v. Western Boat Building Corp., 472 F.2d 723 (5th Cir.) (Washington defendant not subject to jurisdiction in Louisiana, notwithstanding factual finding that defendant had communicated by telephone and letter with Louisiana plaintiff and had advertised in Louisiana), cert. denied 414 U.S. 830 , 94 S.Ct. 60 , 38 L.Ed.2d 64 (1973); Bernardi Brothers, Inc. v. Pride Manufacturing, Inc., 427 F.2d 297 (3d Cir. 1970) (no jurisdiction although defendant corporation maintained a manufacturer’s representative in forum state who operated office out of his home).
discussed Cited "see, e.g." M. C. Edwards v. The Associated Press
5th Cir. · 1975 · signal: see, e.g. · confidence low
See, e. g., Benjamin v. Western Boat Building Corp., 472 F.2d 723, 725 , reh. denied, 474 F.2d 1347 , 1348 (5th Cir.), cert. denied, 414 U.S. 830 , 94 S.Ct. 60 , 38 L.Ed.2d 64 (1973); New York Times Co. v. Connor, 291 F.2d 492, 496 (1961), vacated, 310 F.2d 133 (5th Cir. 1962).
Retrieving the full opinion text from the archive…
Shiosaki
v.
Commissioner of Internal Revenue
No. 72-1668.
Supreme Court of the United States.
Oct 9, 1973.
414 U.S. 830

C. A. 9th Cir. Certiorari denied.