green
Positive treatment
3.8 score
Treatment trajectory · 1966 → 2026 · click a year to view as-of
1966
1996
2026
Top citers, strongest first. 5 distinct citers.
How cited ↗
discussed
Cited "see"
People v. Smith
(2×)
What a taxpayer does with money or property after receiving it does not necessarily change its nature as income upon receipt (e.g., United States v. Milder (8th Cir. 1972) 459 F.2d 801, 804 , cert. den. 409 U.S. 851 [ 34 L.Ed.2d 93 , 93 S.Ct. 60 ]; United States v. Lawhon (5th Cir. 1974) 499 F.2d 352, 355-356 , cert. den. 419 U.S. 1121 [ 42 L.Ed.2d 820 , 95 S.Ct. 804 ]; see Geiger’s Estate v. Commissioner (8th Cir. 1965) 352 F.2d 221, 231-232 , cert. den. 382 U.S. 1012 [ 15 L.Ed.2d 527 , 86 S.Ct. 620 ]).
discussed
Cited "see"
Matter of Ciotta
(2×)
See Perry v. Commerce Loan Co., 383 U.S. 392 , 395 n. 4, 86 S.Ct. 852 , 855 n. 4, 15 L.Ed.2d 527 (1966).
cited
Cited "see"
Rohde v. United States
See Geiger’s Estate v. Commissioner of Internal Revenue, 352 F.2d 221, 227 (8th Cir. 1965), cert. denied 382 U.S. 1012 , 86 S.Ct. 620 , 15 L.Ed.2d 527 .
cited
Cited "see"
Canton v. United States
See Geiger’s Estate v. Commissioner of Internal Revenue, 352 F.2d 221 (8th Cir. 1965), cert. denied 382 U.S. 1012 , 86 S.Ct. 620 , 15 L.Ed.2d 527 (1966).
discussed
Cited "see, e.g."
Eugene R. Frazier v. United States
(2×)
Compare the majority with the dissenting opinions in, e. g., Coor v. United States, 119 U.S.App.D.C. 259 , 340 F.2d 784 (1964), cert. denied 382 U.S. 1013 , 86 S.Ct. 621 , 15 L.Ed.2d 527 (1966); Muschette v. United States, 116 U.S. App.D.C. 239, 322 F.2d 989 (1963), vacated on other grounds 378 U.S. 569 , 84 S.Ct. 1927 , 12 L.Ed.2d 1039 (1964); Heideman v. United States, 104 U.S.App.
Retrieving the full opinion text from the archive…
Reoux
v.
First National Bank of Glens Falls
v.
First National Bank of Glens Falls
No. 819.
Supreme Court of the United States.
Jan 24, 1966.
382 U.S. 1012
Peyton Ford for petitioner., Carl 0. Olson for respondent.
Cited by 24 opinions | Published
Ct. App. N. Y. Certiorari denied.