green
Positive treatment
3.5 score
Treatment trajectory · 1957 → 2026 · click a year to view as-of
1957
1991
2026
Top citers, strongest first. 8 distinct citers.
How cited ↗
cited
Cited "see"
Caruth v. United States
See Southwest Natural Gas Co. v. Commissioner, 189 F.2d 332 (5th Cir.), cert. denied, 342 U.S. 860 , 72 S.Ct. 88 , 96 L.Ed. 647 (1951).
discussed
Cited "see"
American Greetings Corp. v. Dan-Dee Imports, Inc.
See generally United States v. 88 Cases, More or Less, Containing Bireley’s Orange Beverage, 187 F.2d 967, 974 (3d Cir.), cert. denied, 342 U.S. 861 , 72 S.Ct. 88 , 96 L.Ed. 647 (1951) (the technical adequacy of surveys is a matter of weight, not admissibility).
discussed
Cited "see"
United States v. Georgia Railroad and Banking Company
As stated in Reisinger v. Commissioner of Internal Revenue, 2 Cir., 144 F.2d 475 , 477: ‘The purpose of the statute allowing deductions for depreciation is to permit the taxpayer currently to receive income tax-free to the extent that wear and tear and time decrease the value of his investment, or what is treated as his investment, in the property.’ (Emphasis ours.) It is the effect of Secs. 113(a) (5), 114(a) and 23 (n), to treat the values passing to the taxpayer as an heir ‘as (her) investment’.” Commissioner of Internal Revenue v. Moore (9 Cir. 1953) supra; see Pearson v. Commiss…
discussed
Cited "see"
Arrow Metal Products Corporation v. Federal Trade Commission
See United States v. 88 Cases, More or Less, etc., 3 Cir., 187 F.2d 967, 974 , certiorari denied 1951, 342 U.S. 861 , 72 S.Ct. 88 , 96 L.Ed. 648 ; Household Finance Corp. v. Federal Finance Corp., D.C.D.Ariz.1952, 105 F.Supp. 164, 166 . 3 The petitioners complain that the cease and desist order is too drastic and that some other manner of preventing deception, if any, should be adopted.
discussed
Cited "see"
Arrow Metal Products Corp. v. Federal Trade Commission
See United States v. 88 Cases, More or Less, etc., 3 Cir., 187 F.2d 967, 974 , certiorari denied 1951, 342 U.S. 861 , 72 S.Ct. 88 , 96 L.Ed. 648 ; Household Finance Corp. v. Federal Finance Corp., D.C.D.Ariz.1952, 105 F.Supp. 164, 166 .
discussed
Cited "see, e.g."
The International Association of MacHinists and Aerospace Workers, Afl-Cio v. Winship Green Nursing Center
(2×)
See, e.g., United States v. 88 Cases, More or Less, Containing Bireley’s Orange Beverage, 187 F.2d 967, 971 (3d Cir.) (inferring that “the legislature contemplated the reaction of the ordinary person who is neither savant nor dolt, [and] who ... exercises a normal measure of the layman’s common sense and judgment”), ce rt. denied, 342 U.S. 861 , 72 S.Ct. 88 , 96 L.Ed. 648 (1951); see also Indianapolis Colts, Inc. v. Metropolitan Baltimore Football Club Ltd., 34 F.3d 410 , 414 (7th Cir.1994) (explaining that the Lanham Act does not “protect the most gullible fringe of the consuming pu…
cited
Cited "see, e.g."
West Shore Fuel, Inc. v. United States of America, Ruth A. Kolb v. United States
See, e. g., Southwest Natural Gas Co. v. Commissioner, 189 F.2d 332 (5th Cir.), cert. denied, 342 U.S. 860 , 72 S.Ct. 88 , 96 L.Ed. 647 (1951). 14 .
discussed
Cited "see, e.g."
Stix Products, Inc. v. United Merchants & Manufacturers, Inc.
See also United States v. 88 Cases, etc., 187 F.2d 967, 974 (3d Cir.), cert. denied, 342 U.S. 861 , 72 S.Ct. 88 , 96 L.Ed. 648 (1951) (not hearsay at all, but a showing “as a fact [of] the reaction of ordinary householders and others of the public generally”); Marcalus Mfg.
Retrieving the full opinion text from the archive…
Southwest Natural Gas Co.
v.
Commissioner of Internal Revenue
v.
Commissioner of Internal Revenue
No. 267.
Supreme Court of the United States.
Oct 22, 1951.
Archie O. Dawson for petitioner., Solicitor General Perlman, Assistant Attorney General Caudle, Ellis N. Slack and Hilbert P. Zarky for respondent..
Published
C. A. 5th Cir. Certiorari denied.