green
Positive treatment
4.6 score
Treatment trajectory · 1972 → 2026 · click a year to view as-of
1972
1999
2026
Top citers, strongest first. 9 distinct citers.
How cited ↗
cited
Cited as authority (rule)
Algemene Bank Nederland, N v. v. Soysen Tarim Urunleri Dis Ticaret Ve Sanayi, A.S.
Enter., Inc., 584 F.Supp. 782 (S.D.N.Y.1984); Sisalcords Do Brazil, Ltd. v. Fiacao Brasiliera De Sisal, 450 F.2d 419 (5th Cir.1971), cert. denied, 406 U.S. 919 , 92 S.ct. 1771, 32 L.Ed.2d 118 (1972).
discussed
Cited "see"
SAMUEL C. JOHNSON 1988 v. Bayfield County, Wis.
Black’s Law Dictionary 496 (8th ed.2004); see Bel v. United States, 452 F.2d 683 , 693 (5th Cir.1971), cert. denied, 406 U.S. 919 , 92 S.Ct. 1770 , 32 L.Ed.2d 118 (1972) (quoting City Nat’l Bank & Trust Co. v. United States, 203 F.Supp. 398, 402 (S.D.Ohio 1962)) (defining disclaimer as “the repudiation or renunciation of a claim or power invested in a person for which he formally alleged to be his.
discussed
Cited "see"
Estate of Eddie L. Headrick, Cleveland Bank and Trust Company and Charles L. Almond v. Commissioner of Internal Revenue
Under section 2035(a), courts have construed such transactions as transfers “because the decedent ‘beamed’ the policy proceeds to the children or spouse by paying the policy premiums and creating in the children or spouse all of the contractual rights to the insurance benefits.” Id.; see Bel v. United States, 452 F.2d 683 (5th Cir.1971), cert. denied, 406 U.S. 919 , 92 S.Ct. 1770 , 32 L.Ed.2d 118 (1972); Detroit Bank & Trust Co. v. United States, 467 F.2d 964 (6th Cir.1972), cert. denied, 410 U.S. 929 , 93 S.Ct. 1364 , 35 L.Ed.2d 590 (1973); Estate of Kurihara v. Commissioner, 82 T.C. …
discussed
Cited "see"
Schroeder v. United States
See Bel v. United States, 452 F.2d 683, 694 (5th Cir. 1971), cert. den., 406 U.S. 919 , 92 S.Ct. 1770 , 32 L.Ed.2d 118 (1972); Citizens & Southern, 451 F.2d at 225-26 (noting that the will contest regulation must encompass more than “those settlements achieved at the end of an armageddon”).
discussed
Cited "see"
Corporacion De Mercadeo Agricola v. Mellon Bank International
(2×)
Accord, Sisalcords Do Brazil, Ltd. v. Fiacao Brasileira De Sisal, S.A., 450 F.2d 419 (5th Cir. 1971), Cert. denied, 406 U.S. 919 ( 92 S.Ct. 1771 , 32 L.Ed.2d 118 ) (1972); Venizelos, S.A. v. Chase Manhattan Bank, 425 F.2d 461 (2d Cir. 1970).
discussed
Cited "see"
Georgia Power Co. v. Security Investment Properties, Inc.
See In re Best Re-Manufacturing Co., 453 F.2d 848 (9th Cir. 1971), cert. denied sub nom., Rothman v. Pacific Telephone & Telegraph Co., 406 U.S. 919 , 92 S.Ct. 1771 , 32 L.Ed.2d 118 (1972); Slendereila Systems of Berkely, Inc. v. Pacific Telephone & Telegraph Co., 286 F.2d 488 (2d Cir. 1961). .
discussed
Cited "see"
In the Matter of Security Investment Properties, Inc., Bankrupt. Georgia Power Company v. Security Investment Properties, Inc., in the Matter of Guardian Properties-Athens, Inc., Bankrupt. Georgia Power Company v. Guardian Properties-Athens, Inc.
See In re Best Re-Manufacturing Co., 453 F.2d 848 (9th Cir. 1971), cert. denied sub nom., Rothman v. Pacific Telephone & Telegraph Co., 406 U.S. 919 , 92 S.Ct. 1771 , 32 L.Ed.2d 118 (1972); Slenderella Systems of Berkely, Inc. v. Pacific Telephone & Telegraph Co., 286 F.2d 488 (2d Cir. 1961) 2 The First Circuit, recognizing the value of telephone numbers possessed by a bankrupt in business, has allowed their conveyance in order to increase the value of a bankrupt's estate.
discussed
Cited "see, e.g."
Estate of Joan Schnack, Deceased, and William D. Schnack v. Commissioner of Internal Revenue
See also Bel v. United States, 452 F.2d 683 (5th Cir.1971), cert. denied, 406 U.S. 919 , 92 S.Ct. 1770 , 32 L.Ed.2d 118 (1972); Detroit National Bank & Trust Co. v. United States, 467 F.2d 964 (6th Cir.1972), cert. denied, 410 U.S. 929 , 93 S.Ct. 1364 , 35 L.Ed.2d 590 (1973).
cited
Cited "see, e.g."
Far Eastern Textile, Ltd. v. City National Bank & Trust Co.
See also Sisalcords do Brazil, Ltd. v. Fiacao Brasileira de Sisal, S. A., 450 F.2d 419, 422 (5th Cir. 1971), cert. denied, 406 U.S. 919 , 92 S.Ct. 1771 , 32 L.Ed.2d 118 (1972).
Retrieving the full opinion text from the archive…
Rothman, Receiver
v.
Pacific Telephone & Telegraph Co.
v.
Pacific Telephone & Telegraph Co.
No. 71-1137.
Supreme Court of the United States.
May 15, 1972.
406 U.S. 919
1972 U.S. LEXIS 4227
Cited by 52 opinions | Published
C. A. 9th Cir. Certiorari denied.