Roemer v. United States, 464 U.S. 935 (1983). · Go Syfert
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Roemer v. United States, 464 U.S. 935 (1983). Cases Citing This Book View Copy Cite
“any ... deficiency notice is accompanied by a presumption of correctness which places the burden on the taxpayer of establishing all matters necessary to show that it does not owe the taxes in question.”
149 citation events (34 in the last 25 years) across 64 distinct courts.
Strongest positive: Billie E. Billman v. Commissioner of Internal Revenue (cadc, 1988-05-20)
Treatment trajectory · 1985 → 2026 · click a year to view as-of
1985 2005 2026
Top citers, strongest first. 22 distinct citers. How cited ↗
examined Cited as authority (quoted) Billie E. Billman v. Commissioner of Internal Revenue
D.C. Cir. · 1988 · quote attribution · 1 verbatim quote · confidence low
any ... deficiency notice is accompanied by a presumption of correctness which places the burden on the taxpayer of establishing all matters necessary to show that it does not owe the taxes in question.
cited Cited "see" De La Cruz Vargas v. Antony Blinken, U.S. Secretary of State
S.D. Tex. · 2021 · signal: see · confidence high
See United States v. Lopez, 704 F.2d 1382, 1384 (5th Cir. 1983), cert. denied, 464 U.S. 935 (1983).
cited Cited "see" Xerox Corp. v. 3Com Corp.
W.D.N.Y. · 1999 · signal: see · confidence high
See Gould v. Control Laser Corp., 705 F.2d 1340 (Fed.Cir.1983), ce rt. denied 464 U.S. 935 , 104 S.Ct. 343 , 78 L.Ed.2d 310 (1983); Ethicon v. Quigg, 849 F.2d 1422, 1426 (Fed.Cir.1988).
cited Cited "see" Agar Corp. Inc. v. Multi-Fluid, Inc.
S.D. Tex. · 1997 · signal: see · confidence high
See Gould v. Control Laser Corp., 705 F.2d 1340, 1341 (Fed.Cir.1983), cert. denied, 464 U.S. 935 , 104 S.Ct. 343 , 78 L.Ed.2d 310 (1983).
cited Cited "see" Bausch & Lomb Inc. v. Alcon Laboratories, Inc.
W.D.N.Y. · 1996 · signal: see · confidence high
See Gould v. Control Laser Corp., 705 F.2d 1340, 1342 (Fed.Cir.), cert. denied, 464 U.S. 935 , 104 S.Ct. 343 , 78 L.Ed.2d 310 (1983).
cited Cited "see" 16 Employee Benefits Cas. 2372, Pens. Plan Guide P 23,881 Michigan United Food and Commercial Workers Unions and Drug and Mercantile Employees Joint Health and Welfare Fund v. The Muir Company, Inc., an Ohio Corporation and Rite Aid Corporation, a Delaware Corporation
6th Cir. · 1993 · signal: see · confidence high
See United States v. S & Vee Cartage Co., Inc., 704 F.2d 914, 917 (6th Cir.), cert. denied, 464 U.S. 935 , 104 S.Ct. 343 , 78 L.Ed.2d 310 (1983).
cited Cited "see" Michigan United Food & Commercial Workers Unions & Drug & Mercantile Employees Joint Health & Welfare Fund v. Muir Co.
6th Cir. · 1993 · signal: see · confidence high
See United States v. S & Vee Cartage Co., Inc., 704 F.2d 914, 917 (6th Cir.), cert. denied, 464 U.S. 935 , 104 S.Ct. 343 , 78 L.Ed.2d 310 (1983).
discussed Cited "see" United States v. Robinson Ramirez and Nicolas Farias Sanchez
5th Cir. · 1992 · signal: see · confidence high
See United States v. Roemer, 703 F.2d 805, 807 (5th Cir.), cert. denied, 464 U.S. 935 , 104 S.Ct. 341 , 78 L.Ed.2d 309 (1983); Needelman v. United States, 261 F.2d 802, 806 (5th Cir.1958), cert. dismissed, 362 U.S. 600 , 80 S.Ct. 960 , 4 L.Ed.2d 980 (1960).
discussed Cited "see" Northwest Racquet Swim & Health Clubs, Inc. v. Federal Savings & Loan Insurance
D. Minnesota · 1989 · signal: see · confidence high
See FDIC v. Bank of America Nat’l Trust and Savings Ass’n, 701 F.2d 831, 837-39 (9th Cir.) (bank holding subordinated note of an insolvent bank cannot set off deposits against the note because the note functioned as part of insolvent bank’s capital), cert. denied, 464 U.S. 935 , 104 S.Ct. 343 , 78 L.Ed.2d 310 (1983); Weis, 605 F.2d at 596 (2d Cir.1978) (purpose of regulatory capital rule would be undermined if subordination agreement which permitted loan proceeds to satisfy capital requirements was held to be contingent).
cited Cited "see" E.I. DuPont De Nemours & Co. v. Phillips Petroleum Co.
D. Del. · 1989 · signal: see · confidence high
See Gould v. Control Laser Corp., 705 F.2d 1340, 1341 (Fed.Cir.), cert denied, 464 U.S. 935 , 104 S.Ct. 343 , 78 L.Ed.2d 310 (1983).
cited Cited "see" United States v. Jose Refugio Ramos
5th Cir. · 1988 · signal: see · confidence high
See United States v. Lopez, 704 F.2d 1382, 1385 (5th Cir.), cert. denied, 464 U.S. 935 , 104 S.Ct. 341 , 78 L.Ed.2d 309 (1983) (interpreting identical language in 18 U.S.C. § 1425 ).
discussed Cited "see" Gordon Gould v. Donald J. Quigg, Commissioner of Patents and Trademarks
Fed. Cir. · 1987 · signal: see · confidence high
See Gould v. Control Laser Corp., 705 F.2d 1340 , 217 U.S.P.Q. 985 (Fed.Cir.), cert. denied, 464 U.S. 935 , 104 S.Ct. 343 , 78 L.Ed.2d 310 (1983); In re Gould, 673 *1076 F.2d 1385, 213 U.S.P.Q. 628 (CCPA 1982); Gould v. Hellwarth, 472 F.2d 1383 , 176 U.S.P.Q. 515 (CCPA 1973); Gould v. Schawlow, 363 F.2d 908 , 150 U.S.P.Q. 634 (CCPA 1966); Patlex Corp. v. Mossinghoff, 585 F.Supp. 713 (E.D.Pa.1983), aff'd in part and vacated in part, 758 F.2d 594 , 225 U.S.P.Q. 243 (Fed.Cir.), reh’g granted in part, 771 F.2d 480 , 226 U.S.P.Q. 985 (Fed.Cir.1985). 2 .
cited Cited "see" Joy Manufacturing Co. v. National Mine Service Company, Inc.
Fed. Cir. · 1987 · signal: see · confidence high
See Gould v. Control Laser Corp., 705 F.2d 1340, 1341-42 , 217 USPQ 985, 986 (Fed.Cir.), cert. denied, 464 U.S. 935 , 104 S.Ct. 343 , 78 L.Ed.2d 310 (1983).
cited Cited "see" Intermedics Infusaid, Inc. And the Infusaid Company v. The Regents of the University of Minnesota
Fed. Cir. · 1986 · signal: see · confidence high
See Gould v. Control Laser Corp., 705 F.2d 1340, 1341 , 217 USPQ 985 (Fed.Cir.) cert. denied, 464 U.S. 935 , 104 S.Ct. 343 , 78 L.Ed.2d 310 , 220 USPQ 385 (1983).
discussed Cited "see" United States v. Alfred Kenan
6th Cir. · 1986 · signal: see · confidence high
See United States v. S & Vee Cartage Co., Inc., 704 F.2d 914, 919 (6th Cir.) ("A court may properly instruct the jury about the necessary mens rea without resorting to the words 'specific intent' or 'general intent."'), cert. denied, 464 U.S. 935 (1983). 6 Regarding Kenan's suggestion that the district court's "willfully" instruction created confusion in the jurors' minds, we note the "well-established proposition that a single instruction to a jury may not be judged in artificial isolation, but must be viewed in the context of the overall charge." United States v. Park, 421 U.S. 658, 674 (197…
discussed Cited "see, e.g." Benavides Posada v. Banco Popular de Puerto Rico (In re Benavides Posada)
Bankr. D.P.R. · 2017 · signal: see also · confidence low
See, 5 Lawrence P. King, et al., Collier on Bankruptcy ¶ 547.03(15th ed rev’d 2006), citing Boberschmidt v. Society Nat'l Bank, (In re Jones), 226 F.3d 917, 921 (7th Cir.2000); See also, In re Bullion Reserve of North America, 836 F.2d 1214, 1217 (9th Cir.), cert. denied, 486 U.S. 1056 , 108 S.Ct. 2824 , 100 L.Ed.2d 925 (1988); see also, Waldschmidt v. Ranier, (In re Fulghum Construction Corp), 706 F.2d 171 , 172 (6th Cir.1983), cert. denied, 464 U.S. 935 , 104 S.Ct. 342 , 78 L.Ed.2d 310 (1983); In re Vj Intern., 359 B.R. 401 (Bankr.
discussed Cited "see, e.g." In Re Cascade Roads, Inc., Debtor. United States of America v. Peter H. Arkison, Trustee
9th Cir. · 1994 · signal: see also · confidence low
Setoff should not be allowed when it would be inequitable or contrary to public policy to do so.”) (citations omitted); Parkway Plaza Investors v. Bacigalupi (In re Bacigalupi Inc.), 60 B.R. 442, 445 (9th Cir. BAP 1986) (“The allowance or disallowance of a setoff is a decision which ultimately rests in the sound discretion of the bankruptcy court.”); See also FDIC v. Bank of America, 701 F.2d 831, 836-37 (9th Cir.) (“Setoff will not be permitted when it would be inequitable or contrary to public policy to do so.”), cert. denied, 464 U.S. 935 , 104 S.Ct. 343 , 78 L.Ed.2d 310 (1983); R…
discussed Cited "see, e.g." Williams v. Collins
W.D. Tex. · 1992 · signal: see also · confidence low
See United States v. Rivera, 879 F.2d 1247, 1251 (5th Cir.1989) (citation omitted), cert. denied, 493 U.S. 998 , 110 S.Ct. 554 , 107 L.Ed.2d 550 (1989); see also United States v. Lopez, 704 F.2d 1382 , 1385 n. 3 (5th Cir.1983), cert. denied, 464 U.S. 935 , 104 S.Ct. 341 , 78 L.Ed.2d 309 (1983).
discussed Cited "see, e.g." Midwest Savings Ass'n, F.A. v. National Western Life Insurance
D. Minnesota · 1991 · signal: see also · confidence low
See also FDIC v. Bank of America National Trust & Savings Association, 701 F.2d 831 (9th Cir.), cert. denied, 464 U.S. 935 , 104 S.Ct. 343 , 78 L.Ed.2d 310 (1983) (barring holder of subordinated debenture from exercising right of set-off); Anderson v. Cronkleton, 32 F.2d 170, 172-73 (8th Cir.1929) (fraudulent inducement no defense to statutory liability of holder of bank stock, following Scott v. DeWeese).
discussed Cited "see, e.g." Central National Bank of Waco, Texas v. Federal Deposit Insurance Corporation, as Receiver for First Republicbank Waco, N.A.
1st Cir. · 1990 · signal: see also · confidence low
Nat’l Bank *1281 Eastern v. FDIC, 782 F.2d 633, 635 (6th Cir.1986); see also FDIC v. Bank of Am., 701 F.2d 831, 835-36 (9th Cir.), cert. denied, 464 U.S. 935 , 104 S.Ct. 343 , 78 L.Ed.2d 310 (1983); Adams v. Resolution Trust Corp., 731 F.Supp. 352, 355-57 (D.Minn.1990).
discussed Cited "see, e.g." United States v. Furst, Sidney D.
3rd Cir. · 1989 · signal: see also · confidence low
See United States v. Martorano, 767 F.2d 63 (3d Cir.) (per curiam), ce rt. denied, 474 U.S. 949 , 106 S.Ct. 348 , 88 L.Ed.2d 296 (1985); see also United States v. S & Vee Cartage Co., Inc., 704 F.2d 914 (6th Cir.), cert. denied, 464 U.S. 935 , 104 S.Ct. 343 , 78 L.Ed.2d 310 (1983).
cited Cited "see, e.g." E.I. DuPont De Nemours & Co. v. Phillips Petroleum Co.
D. Del. · 1989 · signal: see also · confidence low
See also Gould v. Control Laser Corp., 705 F.2d 1340, 1342 (Fed.Cir.), cert. denied, 464 U.S. 935 , 104 S.Ct. 343 , 78 L.Ed.2d 310 (1983).
Retrieving the full opinion text from the archive…
Roemer
v.
United States and Marcello v. United States
No. 83-29; No. 83-169.
Supreme Court of the United States.
Oct 31, 1983.
464 U.S. 935
Published
1 passage pin-cited by 1 case
Pinpoint authority: bottom 66%
Citer courts: D.C. Circuit (1)

C. A. 5th Cir. Certiorari denied. Reported below: 703 F. 2d 805.