green
Positive treatment
3.1 score
Treatment trajectory · 1963 → 2026 · click a year to view as-of
1963
1994
2026
Top citers, strongest first. 5 distinct citers.
How cited ↗
examined
Cited as authority (rule)
Gibson v. Commissioner
(3×)
also: Cited "see"
McGillick Co. v. Commissioner , 42 T.C. 1059 (1964) ; 9 Farber v. Commissioner , 36 T.C. 1142 (1961) , affd. on another issue 312 F.2d 729 (2d Cir. 1963) , *191 cert. denied 374 U.S. 828 *1186 (1963) . 10 *192 In these cases, where election of the installment method was permitted on an amended return, the result turned on the fact that there had been no payment to report in the year of sale and there had been no prior election of an inconsistent method of reporting the income (either in the year of sale or thereafter).
discussed
Cited "see"
Barnett v. District of Columbia Department of Employment Services
(2×)
See Donato v. United States, 302 F.2d 468, 469-70 (9th Cir.1962) (where claimant alleged that he was summoned to firefighting duty before he had *1163 chance to file intended appeal, court remands to district court for factfinding on "question whether, under all of the circumstances of this case, a relaxation of the exhaustion of remedies rule would be just and proper"), cert. denied, 374 U.S. 828 , 83 S.Ct. 1868 , 10 L.Ed.2d 1052 (1963).
cited
Cited "see"
Griffin v. Commissioner
See Jack Farber [ 36 T.C. 1142 (1961) , affd. 312 F. 2d 729 (1963) , certiorari denied 374 U.S. 828 (1963)] .
discussed
Cited "see, e.g."
Rolland L. King and Arlene P. King v. United States
(2×)
See, e. g., Farber v. Commissioner, 312 F.2d 729 (2d Cir.), cert. denied 374 U.S. 828 , 83 S.Ct. 1867 , 10 L.Ed.2d 1051 (1963) (payments of fees for zoning permits and payment for utility connections held to be sufficient for a finding of collapsibility); Abbott v. Commissioner, 258 F.2d 537 (3d Cir. 1958) (contract for sale of land with agreement to install streets, sewers and utilities sufficient for a finding of collapsibility).
discussed
Cited "see, e.g."
State v. Laws
(2×)
Compare United States ex rel Scoleri v. Banmiller, 310 F. 2d 720 (3d Cir. 1962), certiorari denied, 374 U. S. 828 , 83 S. Ct. 1866 , 10 L.
Retrieving the full opinion text from the archive…
Statni Banka Ceskoslovenska
v.
Wolchok, Receiver
v.
Wolchok, Receiver
No. 883.
Supreme Court of the United States.
Jun 17, 1963.
Lemuel Skidmore for petitioner. Sigmund Timberg for respondent. Solicitor General Cox filed a memorandum for the United States in support of respondent.
Published
Court of Appeals, of New York. Certiorari denied.