Baker v. Callaway, 417 U.S. 945 (1974). · Go Syfert
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Baker v. Callaway, 417 U.S. 945 (1974). Cases Citing This Book View Copy Cite
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cited 2× by 1 distinct case, last quoted 1981 · …it is clear that an expenditure need not be for a capital asset, as described in section 1221 of the code, 26 u.s.c. 1221 , in order to be classified as a capital expenditure. ⚠ not in text
230 citation events (10 in the last 25 years) across 41 distinct courts.
Strongest positive: Ncnb Corporation, a North Carolina Corporation North Carolina National Bank v. United States (ca4, 1981-06-18) · Strongest negative: United States v. Ellis (tnmd, 1979-03-28)
Treatment trajectory · 1974 → 2026 · click a year to view as-of
1974 2000 2026
Top citers, strongest first. 31 distinct citers. How cited ↗
discussed Cited "but see" United States v. Ellis
M.D. Tenn. · 1979 · signal: but see · confidence high
Ibid., 583 F.2d at 835 ; but see and cf. United States v. Goad, C.A. 8th (1973), 490 F.2d 1158, 1166 , certiorari denied (1974), 417 U.S. 945 , 94 S.Ct. 3068 , 41 L.Ed.2d 665 , contra: United States v. Ottley, C.A. 2d (1975), 509 F.2d 667, 671 [2].
examined Cited as authority (quoted) Ncnb Corporation, a North Carolina Corporation North Carolina National Bank v. United States (3×) also: Cited "see"
4th Cir. · 1981 · quote attribution · 2 verbatim quotes · confidence low
it is clear that an expenditure need not be for a capital asset, as described in section 1221 of the code, 26 u.s.c. 1221 , in order to be classified as a capital expenditure.
discussed Cited "see" United States v. Patricia Robertson
8th Cir. · 2013 · signal: accord · confidence high
United States v. Thomas, 422 F.3d 665, 668 (8th Cir.2005), quoting United States v. Angelos, 763 F.2d 859, 861 (7th Cir.1985); accord United States v. Goad, 490 F.2d 1158 , 1166 n. 10 (8th Cir.) (“A union official cannot be acting in ‘good faith’ when not following his union’s own procedures for authorizing expenditures.”), cert. denied, 417 U.S. 945 , 94 S.Ct. 3068 , 41 L.Ed.2d 665 (1974).
discussed Cited "see" Ncnb Corporation, a North Carolina Corporation North Carolina National Bank v. United States (2×)
4th Cir. · 1982 · signal: see · confidence high
See Georator Corp. v. United States, 485 F.2d 283, 285 (4th Cir. 1973), cert. denied, 417 U.S. 945 , 94 S.Ct. 3069 , 41 L.Ed.2d 665 (1974). .
discussed Cited "see" Trinity Quarries, Inc., a Corporation v. United States of America, G. & W. Asphalt Co., Inc., a Corporation v. United States (2×)
11th Cir. · 1982 · signal: see · confidence high
See Miller Box, Inc. v. United States, 488 F.2d 695, 702-03 (5th Cir.), cert. denied, 417 U.S. 945 , 94 S.Ct. 3069 , 41 L.Ed.2d 665 (1974).
discussed Cited "see" United States v. Richard H. Prescott, Jr., Jesse E. Threlkeld, Acy L. Long, Harold D. Sheffield& William F. Mann
11th Cir. · 1982 · signal: see · confidence high
See United States v. Perez, 489 F.2d 51, 57 (5th Cir. 1973), cert. denied, 417 U.S. 945 , 94 S.Ct. 3067 , 41 L.Ed.2d 664 (1974); 3 United States v. Morado, 454 F.2d 167, 170 (5th Cir.), cert. denied, 406 U.S. 917 , 92 S.Ct. 1767 , 32 L.Ed.2d 116 (1972).
cited Cited "see" United States v. Ronald Berkowitz, Paul D'alessandro, Kevin Van Coughnett, Bisan Vafaie, and Wendall Howell
5th Cir. · 1981 · signal: see · confidence high
See United States v. Perez, 489 F.2d 51, 66-67 (5th Cir. 1973), cert. denied, 417 U.S. 945 , 94 S.Ct. 3067 , 41 L.Ed.2d 664 (1974).
cited Cited "see" United States v. Houshang Sheikh
5th Cir. · 1981 · signal: see · confidence high
See United States v. Perez, 489 F.2d 51, 65 (5th Cir. 1973), cert. denied 417 U.S. 945 , 94 S.Ct. 3067 , 41 L.Ed.2d 664 (1974); 1 Wright, supra, § 223, but see id., § 226.
cited Cited "see" United States v. Rick De La Torre and Ben Garcia
5th Cir. · 1981 · signal: see · confidence high
See United States v. Perez, 489 F.2d 51, 65 (5th Cir. 1973), cert. denied, 417 U.S. 945 , 94 S.Ct. 3067 , 41 L.Ed.2d 664 (1974).
cited Cited "see" United States v. Silvio R. Diaz-Munoz, Alfredo Garcia and Eduardo Garcia
5th Cir. · 1980 · signal: see · confidence high
See United States v. Perez, 489 F.2d 51, 64, 65 (5th Cir. 1973), cert. denied, 417 U.S. 945 , 94 S.Ct. 3067 , 411 L.Ed.2d 664 (1974).
discussed Cited "see" United States v. Adrian Cuesta, A/K/A \Andy\" Cuesta
unknown court · 1979 · signal: see · confidence high
See United States v. Perez, 489 F.2d 51, 62 (5th Cir. 1973), Cert. denied, 417 U.S. 945 , 94 S.Ct. 3067 , 41 L.Ed.2d 664 (1975). 92 The record reveals that Lopez, Patterson and Callahan were connected to the distribution conspiracy charged in Count I.
cited Cited "see" United States v. Cuesta
unknown court · 1979 · signal: see · confidence high
See United States v. Perez, 489 F.2d 51, 62 (5th Cir. 1973), cert. denied, 417 U.S. 945 , 94 S.Ct. 3067 , 41 L.Ed.2d 664 (1975).
cited Cited "see" United States v. Tom Henry Patton
5th Cir. · 1979 · signal: see · confidence high
See United States v. Perez, 489 F.2d 51, 57 (5th Cir. 1973), cert. denied, 417 U.S. 945 , 94 S.Ct. 3067 , 41 L.Ed.2d 664 (1974). 5 .
discussed Cited "see" United States v. Herbert N. Belt
5th Cir. · 1978 · signal: see · confidence high
See U. S. v. Goad, 490 F.2d 1158 (CA8), cert. denied, 417 U.S. 945 , 94 S.Ct. 3068 , 41 L.Ed.2d 665 (1974); U. S. v. Dibrizzi, 393 F.2d 642 (CA2, 1968); U. S. v. Hart, 417 F.Supp. 1314 (S.D.Iowa, 1976).
cited Cited "see" United States v. Robert Grimm, and Alburn Holder
5th Cir. · 1978 · signal: see · confidence high
See, United States v. Perez, 489 F.2d 51 (5th Cir. 1973), cert. denied 417 U.S. 945 , 94 S.Ct. 3067 , 41 L.Ed.2d 664 (1974).
cited Cited "see" United States v. Edward Baldarrama, Matias G. Segarra and Felix Bensor, United States of America v. Gilbert Casas Guzman
5th Cir. · 1978 · signal: see · confidence high
See United States v. Perez, 5 Cir., 1973, 489 F.2d 51, 67 , cert. denied, 417 U.S. 945 , 94 S.Ct. 3067 , 41 L.Ed.2d 664 (1974).
discussed Cited "see" United States v. Cravero
unknown court · 1977 · signal: see · confidence high
Finally, "that a separate trial might have offered (appellants) a strategic advantage over a joint trial does not suffice to demonstrate the unfairness of the joint trial." United States v. Clark, 480 F.2d 1249, 1253 (5th Cir.), cert. denied, 414 U.S. 978 , 94 S.Ct. 301 , 38 L.Ed.2d 222 (1973); see United States v. Perez, 489 F.2d 51, 67 (5th Cir. 1973), cert. denied, 417 U.S. 945 , 94 S.Ct. 3067 , 41 L.Ed.2d 664 (1974). 17 V.
cited Cited "see" United States v. Reynaldo Villarreal, A/K/A Pancho and Joe Arriaga
5th Cir. · 1977 · signal: see · confidence high
See United States v. Perez, 489 F.2d 51 (5 Cir. 1973), cert. denied, 417 U.S. 945 , 94 S.Ct. 3067 , 41 L.Ed.2d 664 (1974), for distinctions between single and multiple conspiracies.
cited Cited "see" United States v. J. Philippe Laferriere and Frederic J. White
5th Cir. · 1977 · signal: see · confidence high
See United States v. Perez, 489 F.2d 51, 65 (5th Cir. 1973), cert. denied, 417 U.S. 945 , 94 S.Ct. 3067 , 41 L.Ed.2d 664 (1974).
discussed Cited "see" United States v. Cravero
unknown court · 1976 · signal: see · confidence high
Finally, “that a separate trial might have offered [appellants] a strategic advantage over a joint trial does not suffice to demonstrate the unfairness of the joint trial.” United States v. Clark, 480 F.2d 1249, 1253 (5th Cir.), cert. denied, 414 U.S. 978 , 94 S.Ct. 301 , 38 L.Ed.2d 222 (1973); see United States v. Perez, 489 F.2d 51, 67 (5th Cir. 1973), cert. denied, 417 U.S. 945 , 94 S.Ct. 3067 , 41 L.Ed.2d 664 (1974).
cited Cited "see" United States v. Dominick Santiago
2d Cir. · 1976 · signal: see · confidence high
See United States v. Goad, 490 F.2d 1158, 1166 (8th Cir.), cert. denied, 417 U.S. 945 , 94 S.Ct. 3068 , 41 L.Ed.2d 665 (1974); cf. United States v. Dibrizzi, 393 F.2d 642, 645 (2d Cir. 1968).
discussed Cited "see" Ricon v. Garrison
4th Cir. · 1975 · signal: see · confidence high
See United States v. Perez (5th Cir. 1974) 489 F.2d 51 (36 months), cert. denied 417 U.S. 945 , 94 S.Ct. 3067 , 41 L.Ed.2d 664 ; United States v. Drummond (5th Cir. 1974) 488 F.2d 972 (39 months); United States v. Churchill (1st Cir. 1973) 483 F.2d 268 (26 months); United States v. Fasanaro (2d Cir. 1973) 471 F.2d 717 (4 years), vacated and remanded for further consideration in light of Barker v. Wingo, 407 U.S. 514 , 92 S.Ct. 2182 , 33 L.Ed.2d 101 ; Fasanaro v. United States, 408 U.S. 916 , 92 S.Ct. 2505 , 33 L.Ed.2d 329 ; United States v. Rosenstein (2d Cir. 1973) 474 F.2d 705 (34 months); U…
discussed Cited "see, e.g." United States v. Local 1804-1, International Longshoremen's Ass'n
S.D.N.Y. · 1993 · signal: see also · confidence low
See id., 954 F.2d at 119 (proper for jury to infer that defendant had requisite intent where, inter alia, he provided no services to union in return *1331 for salary); see also United States v. Goad, 490 F.2d 1158, 1161 (8th Cir.1974) (conviction affirmed where government proved that union officers received raises, and that the executive board minutes did not reflect approval of such raises where union’s constitution required salary increases to be approved by executive board), cert. denied, 417 U.S. 945 , 94 S.Ct. 3068 , 41 L.Ed.2d 665 (1974).
discussed Cited "see, e.g." United States v. Mary Treadwell, A/K/A Mary T. Barry, A/K/A Mary T. Williams
D.C. Cir. · 1985 · signal: see also · confidence low
See also United States v. Perez, 489 F.2d 51, 62 (5th Cir.1973), cert. denied, 417 U.S. 945 , 94 S.Ct. 3067 , 41 L.Ed.2d 664 (1974); United States v. Rosenblatt, 554 F.2d 36, 38 (2d Cir.1977); United States v. Gleason, 616 F.2d 2, 16 (2d Cir.1979), cert. denied, 444 U.S. 1082 , 100 S.Ct. 1037 , 62 L.Ed.2d 767 (1980).
cited Cited "see, e.g." United States v. Jerry Nelson
5th Cir. · 1984 · signal: see, e.g. · confidence low
See, e.g., United States v. Perez, 489 F.2d 51, 62 (5th Cir.1973), cert. denied, 417 U.S. 945 , 94 S.Ct. 3067 , 41 L.Ed.2d 664 (1974).
discussed Cited "see, e.g." United States v. Theodore N. \Ted\" Welch John C. Fisher James T. Schmidt
unknown court · 1984 · signal: see, e.g. · confidence low
See, e.g., United States v. Goad, 490 F.2d 1158, 1166 (8th Cir.), cert. denied, 417 U.S. 945 , 94 S.Ct. 3068 , 41 L.Ed.2d 665 (1974); United States v. Thordarson, 646 F.2d 1323, 1335 (9th Cir.), cert. denied, 454 U.S. 1055 , 102 S.Ct. 601 , 70 L.Ed.2d 591 (1981); United States v. Durnin, supra, 632 F.2d at 1300 .
discussed Cited "see, e.g." State v. Overton
N.C. Ct. App. · 1982 · signal: see also · confidence low
See also United States v. Perez, 489 F. 2d 51 (5th Cir.), cert. denied, 417 U.S. 945 , 94 S.Ct. 3067 -68, 41 L.Ed. 2d 664 (1974) (conspiracy among numerous individuals, including doctors and lawyers, to stage automobile accidents and to file and collect for fraudulent insurance claims); and State v. Smith, 237 N.C. 1 , 74 S.E. 2d 291 (1953) (to be guilty of conspiracy, a defendant does not need to be acquainted with the others engaged in the conspiracy).
discussed Cited "see, e.g." United States v. Ruth Zicree, Harold Kaufman and Fredesvinda Mercedes Gonzalez, United States of America v. Harold Kaufman and Ruth Zicree
5th Cir. · 1979 · signal: see, e.g. · confidence low
See, e. g., United States v. Perez, 489 F.2d 51, 73 (5 Cir. 1973), cert. denied, 417 U.S. 945 , 94 S.Ct. 3067 , 41 L.Ed.2d 664 (1974) (repeated actions of participants in scheme sufficient to show intent and to preclude finding of mistake or naivete).
cited Cited "see, e.g." United States v. Joe Earl Little
8th Cir. · 1977 · signal: see, e.g. · confidence low
See, e. g., United States v. Perez, 489 F.2d 51, 70-71 (5th Cir. 1973), cert. denied, 417 U.S. 945 , 94 S.Ct. 3067 , 41 L.Ed.2d 664 (1974).
cited Cited "see, e.g." United States v. Jose Avalos and Rudolfo Castrillon
5th Cir. · 1976 · signal: see also · confidence low
See also United States v. Perez, 489 F.2d 51 (5th Cir. 1973), cert. denied, 417 U.S. 945 , 94 S.Ct. 3067 , 41 L.Ed.2d 664 (1974). 18 .
discussed Cited "see, e.g." Medco Products Co. v. Commissioner (2×)
Tax Ct. · 1974 · signal: see also · confidence low
See also Georator Corporation v. United Stales, 485 F. 2d 283 (C.A. 4, 1973), certiorari denied 417 U.S. 945 (1974); Clark Oil & Refining Corporation v. United States, 473 F. 2d 1217, 1219 (C.A. 7, 1973).
Retrieving the full opinion text from the archive…
Baker
v.
Callaway, Secretary of the Army
No. 73-1405.
Supreme Court of the United States.
Jun 10, 1974.
417 U.S. 945
Published
1 passages pin-cited by 1 case
Pinpoint authority: bottom 73%
Citer courts: Fourth Circuit (2)

C. A. 5th Cir. Certiorari denied.