Place v. Comm'r, 344 U.S. 927 (1953). · Go Syfert
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Place v. Comm'r, 344 U.S. 927 (1953). Cases Citing This Book View Copy Cite
75 citation events across 26 distinct courts.
Strongest positive: Potter Electric Signal and Manufacturing Company, a Corporation v. Commissioner of Internal Revenue (ca8, 1961-01-23)
Treatment trajectory · 1953 → 2026 · click a year to view as-of
1953 1989 2026
Top citers, strongest first. 5 distinct citers. How cited ↗
discussed Cited as authority (rule) Potter Electric Signal and Manufacturing Company, a Corporation v. Commissioner of Internal Revenue
8th Cir. · 1961 · confidence medium
However, the general rule with reference thereto appears to be well stated by the Tax Court in Roland P. Place, 1951, 17 T.C. 199, 203 , affirmed, 6 Cir., 199 F.2d 373 , certiorari denied, 344 U.S. 927 , 73 S. St. 496, 97 L.Ed. 714 .
discussed Cited "see" Morphew v. Morphew (2×)
Ind. Ct. App. · 1981 · signal: see · confidence high
See, United States v. Hoxsey Cancer Clinic, (5th Cir. 1952) 198 F.2d 273 , cert. den. 344 U.S. 928 , 73 S.Ct. 496 , 97 L.Ed. 714 , reh. den. 345 U.S. 914 , 73 S.Ct. 642 , 97 L.Ed. 1348 , enforced sub nom.
discussed Cited "see" Fujiwara v. Clark
D. Haw. · 1979 · signal: see · confidence high
Under this test, “claims having the same factual matrix cannot be separate.” 9 Moore’s Federal Practice ¶ 110.09, at 128 (2d ed. 1975); see Town of Clarksville v. United States, 198 F.2d 238 (4th Cir. 1952), cert. de *829 nied, 344 U.S. 927 , 73 S.Ct. 495 , 97 L.Ed. 714 (1953). 15 .
discussed Cited "see" United States of America, Libelant-Appellee v. An Article of Device . . . Diapulse Manufacturing Corporation of America, Claimant-Appellant (2×)
2d Cir. · 1968 · signal: see · confidence high
See United States v. Hoxsey Cancer Clinic, 198 F.2d 273 (5 Cir. 1952), cert. denied 344 U.S. 928 , 73 S.Ct. 496 , 97 L.Ed. 714 (1953).
discussed Cited "see, e.g." Forell v. Kent County Treasurer (In Re Kamstra)
Bankr. W.D. Mich. · 1985 · signal: see, e.g. · confidence low
See, e.g., Town of Clarksville, Virginia v. United States, 198 F.2d 238 (4th Cir.1952), cert. denied 344 U.S. 927 , 73 S.Ct. 495 , 97 L.Ed. 714 (1953); City of Fort Worth, Texas v. United States, 188 F.2d 217 (5th Cir.1951).
Retrieving the full opinion text from the archive…
Place
v.
Commissioner of Internal Revenue
No. 489.
Supreme Court of the United States.
Feb 2, 1953.
344 U.S. 927
Robert M. Drysdale for petitioner., Solicitor General Cummings, Assistant Attorney General Lyon, Ellis N. Slack and Melva M. Graney for respondent.
Published

C. A. 6th Cir. Certiorari denied.