Gentry v. Seaboard Air Line R.R., 340 U.S. 853 (1950). · Go Syfert
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Gentry v. Seaboard Air Line R.R., 340 U.S. 853 (1950). Cases Citing This Book View Copy Cite
28 citation events across 16 distinct courts.
Strongest positive: Clougherty Packing Company v. Commissioner of Internal Revenue (ca9, 1987-03-03)
Treatment trajectory · 1952 → 2026 · click a year to view as-of
1952 1989 2026
Top citers, strongest first. 2 distinct citers. How cited ↗
discussed Cited "see" Clougherty Packing Company v. Commissioner of Internal Revenue (2×)
9th Cir. · 1987 · signal: see · confidence high
The accepted definition for purposes of federal income taxation dates back to Helvering v. Le Gierse, 312 U.S. 531 , 61 S.Ct. 646 , 85 L.Ed. 996 (1941), in which the Supreme Court stated that “[historically and commonly insurance involves risk-shifting and risk-distributing.” Id. at 539 , 61 S.Ct. at 649 ; see Commissioner v. Treganowan, 183 F.2d 288, 291 (2d Cir.), cert. denied, 340 U.S. 853 , 71 S.Ct. 82 , 95 L.Ed. 625 (1950); B.
discussed Cited "see" A. C. Ross, District Director of Internal Revenue, Atlanta, Georgia v. Suzanne Odom, Individually and as of the Estate of Benton Odom, Deceased (2×) also: Cited "see, e.g."
5th Cir. · 1968 · signal: see · confidence high
See note 3 supra 7 See also Commissioner of Internal Revenue v. Treganowan, 2 Cir., 1950, 183 F. 2d 288 , cert. denied, 1950, 340 U.S. 853 , 71 S.Ct. 82 , 95 L.Ed. 625 ; Estate of Clarence L.
Retrieving the full opinion text from the archive…
Gentry
v.
Seaboard Air Line Railroad Co.
No. 283.
Supreme Court of the United States.
Oct 16, 1950.
340 U.S. 853
Chester Bedell and Thomas J. Lewis for petitioner. Charles R. Scott for respondent.
Cited by 3 opinions  |  Published

Supreme Court of Florida. Certiorari denied.