Treatment trajectory · 1973 → 2026 · click a year to view as-of
1973
1999
2026
Top citers, strongest first. 2 distinct citers.
How cited ↗
discussed
Cited "but see"
Midland-Ross Corporation, Transferee of Surface Combustion Corporation v. United States
But see Anders v. United States, 462 F.2d 1147, 1149 (Ct.Cl.), cert. denied, 409 U.S. 1004 , 93 S.Ct. 557 , 34 L.Ed.2d 517 (1972) (gain on the sale of previously expensed rental items “was not realized from the ‘sale,’ but rather from reconverting the j)reviously expensed items into ‘property’ ”) ; Central Building & Loan Ass’n, 34 T.C. 447, 451 (1960) (accrued interest realized on the sale of note obligations did not arise from the sale, but rather constituted “receipt and collection” of the interest; see note 6, infra). 6 .
discussed
Cited "see"
Standard Life & Accident Insurance Company v. Commissioner of Internal Revenue
(2×)
See Western and Southern Life Insurance Company v. Commissioner, 460 F.2d 8 (6th Cir. 1972), cert. denied, 409 U.S. 1063 , 93 S.Ct. 555 , 34 L.Ed.2d 517 (1972); Western National Life Insurance Co. of Texas v. Commissioner, 432 F.2d 298 (5th Cir. 1970); Jefferson Standard Life Insurance Co. v. United States, 408 F.2d 842 (4th Cir. 1969), cert. denied, 396 U.S. 828 , 90 S.Ct. 77 , 24 L.Ed.2d 78 (1969); and Franklin Life Insurance Company v. United States, 399 F.2d 757 (7th Cir. 1968), cert. denied, 393 U.S. 1118 , 89 S.Ct. 989 , 22 L.Ed.2d 122 (1969).
Retrieving the full opinion text from the archive…
Cities Service Oil Co., formerly Columbian Fuel Co.
v.
United States
v.
United States
No. 72-592.
Supreme Court of the United States.
Dec 11, 1972.
Cer, Tiorari.
Cited by 55 opinions | Published
Ct. Cl. Cer-tiorari denied.
Mr. Justice Douglas would grant cer-tiorari.