Liddon v. Comm'r, 352 U.S. 824 (1956). · Go Syfert
Search
Liddon v. Comm'r, 352 U.S. 824 (1956). Cases Citing This Book View Copy Cite
G Cite
cited 2× by 2 distinct cases, last quoted 1975 · …if the commission is now to abandon the treatment historically accorded pipeline-produced gas in rate making on the ground that the ultimate public interest will be better served thereby, the commission should justify it on the record.
56 citation events across 9 distinct courts.
Strongest positive: J. E. Davant and Kathryn Davant v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. J. E. Davant and Kathryn Davant (ca5, 1966-10-04)
Treatment trajectory · 1957 → 2026 · click a year to view as-of
1957 1991 2026
Top citers, strongest first. 2 distinct citers. How cited ↗
examined Cited "see" J. E. Davant and Kathryn Davant v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. J. E. Davant and Kathryn Davant (5×)
5th Cir. · 1966 · signal: accord · confidence high
Therefore, the appreciation of the value of Water’s stock certificates caused by the transfer of Warehouse’s operating assets to Water was the equivalent of issuing $700,000 worth of new or additional stock to Water’s stockholders. 26 “Here, *887 the issuance of new stock would have been a meaningless gesture * * Commissioner of Internal Revenue v. Morgan, supra; accord, Liddon v. Commissioner of Internal Revenue 230 F.2d 304 (6 Cir. 1956), cert. den., 352 U.S. 824 , 77 S.Ct. 34 (1956).
examined Cited "see, e.g." J. E. Smothers and Doris Smothers v. United States (3×)
5th Cir. · 1981 · signal: see, e.g. · confidence low
See, e. g., Liddon v. Commissioner, 6 Cir. 1956, 230 F.2d 304 , cert. denied, 1956, 352 U.S. 824 , 77 S.Ct. 34 , 1 L.Ed.2d 48 ; Becher v. Commissioner, 2 Cir. 1955, 221 F.2d 252 ; Lewis v. Commissioner, 1 Cir. 1949, 176 F.2d 646 ; Bard-Parker Co. v. Commissioner, 2 Cir. 1954, 218 F.2d 52 , cert. denied, 1955, 349 U.S. 906 , 75 S.Ct. 582 , 99 L.Ed. 1242 ; Survaunt v. Commissioner, 8 Cir. 1947, 162 F.2d 753 ; Pebble Springs Distilling Co. v. Commissioner, 7 Cir. 1956, 231 F.2d 288 , cert. denied, 1956, 352 U.S. 836 , 77 S.Ct. 56 , 1 L.Ed.2d 55 .
Retrieving the full opinion text from the archive…
Liddon et ux.
v.
Commissioner of Internal Revenue
No. 93.
Supreme Court of the United States.
Oct 8, 1956.
352 U.S. 824
1956 U.S. LEXIS 455
John J. Hooker and K. Harlan Dodson, Jr. for petitioners. Simon E. Sobeloff, then Solicitor General, Assistant Attorney General Rice and Harry Baum for respondent.
Cited by 85 opinions  |  Published
1 passages pin-cited by 2 cases
Pinpoint authority: bottom 75%
Citer courts: D.C. Circuit (2)

C. A. 6th Cir. Certiorari denied.