Brand Plastics Co. v. Dow Chem. Co., 414 U.S. 1039 (1973). · Go Syfert
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Brand Plastics Co. v. Dow Chem. Co., 414 U.S. 1039 (1973). Cases Citing This Book View Copy Cite
77 citation events (2 in the last 25 years) across 38 distinct courts.
Strongest positive: In Re Mason (mab, 1990-09-06)
Treatment trajectory · 1974 → 2026 · click a year to view as-of
1974 2000 2026
Top citers, strongest first. 10 distinct citers. How cited ↗
cited Cited "see" In Re Mason
Bankr. D. Mass. · 1990 · signal: see · confidence high
See United States v. Rexach, 482 F.2d 10, 16-17 (1st Cir.), cert. denied, 414 U.S. 1039 , 94 S.Ct. 540 , 38 L.Ed.2d 330 (1973); United States v. Pompanio, 635 F.2d 293 , 296 (4th Cir.1980).
discussed Cited "see" Eugene R. Connor and Mary P. Connor v. Commissioner of Internal Revenue
1st Cir. · 1988 · signal: see · confidence high
See United States v. Rexach, 482 F.2d 10, 15-17 (1st Cir.) (approving rationales underlying allocation of burden of proof to taxpayer), cert. denied, 414 U.S. 1039 , 94 S.Ct. 540 , 38 L.Ed.2d 330 (1973).
cited Cited "see" Cosmo J. Caterino v. United States
1st Cir. · 1986 · signal: see · confidence high
See United States v. Rexach, 482 F.2d 10, 16-17 (1st Cir.), cert. denied, 414 U.S. 1039 , 94 S.Ct. 540 , 38 L.Ed.2d 330 (1973); United States v. Pompanio, 635 F.2d 293 , 296 (4th Cir.1980).
cited Cited "see" Internal Revenue Service v. Blais
D. Mass. · 1985 · signal: see · confidence high
See United States v. Rexach, 482 F.2d 10, 17 (1st Cir.), cert. denied, 414 U.S. 1039 , 94 S.Ct. 540 , 38 L.Ed.2d 330 (1973).
discussed Cited "see" Bailey v. United States
D.N.J. · 1976 · signal: see · confidence high
See the discussion in United States v. Rexach, 482 F.2d 10, 15-16 (1st Cir. 1973), cert. den., 414 U.S. 1039 , 94 S.Ct. 540 , 38 L.Ed.2d 330 (1973); United States v. Lease, supra at 699-701; see also, United States v. Rindskopf, *1312 105 U.S. 418 , 26 L.Ed. 1131 (1881); Psaty v. United States, 442 F.2d 1154, 1158-60 (3d Cir. 1971).
discussed Cited "see, e.g." Ferguson v. United States
S.D. Iowa · 2004 · signal: compare · confidence low
Compare DeLorenzo v. United States, 555 F.2d 27, 29 (2d Cir.1977) and United States v. Rexach, 482 F.2d 10, 16-17 (1st Cir.), cert. denied, 414 U.S. 1039 , 94 S.Ct. 540 , 38 L.Ed.2d 330 (1973) (taxpayer not only bears the burden of proving that the assessment was erroneous, but also must prove the correct amount of taxes owed) with Higginbotham v. United States, 556 F.2d 1173, 1175 (4th Cir.1977) and Carson v. United States, 560 F.2d 693, 696 (5th Cir.1977) (taxpayer bears only the burden of proving the assessment erroneous; the burden then shifts to the government to prove the correct amount …
cited Cited "see, e.g." Quasar Co. v. Atchison, Topeka & Santa Fe Railway Co.
N.D. Ill. · 1986 · signal: see, e.g. · confidence low
See, e.g., Fulton v. Chicago, Rock Island & Pacific Railroad Co., 481 F.2d 326, 331-332 (8th Cir.), cert. denied 414 U.S. 1040 , 94 S.Ct. 540 , 38 L.Ed.2d 330 (1973); W.D.
discussed Cited "see, e.g." Ross J. Dimauro v. United States
8th Cir. · 1983 · signal: compare · confidence low
Compare DeLorenzo v. United States, 555 F.2d 27, 29 (2d Cir.1977) and United States v. Rexach, 482 F.2d 10, 16-17 (1st Cir.), cert. denied, 414 U.S. 1039 , 94 S.Ct. 540 , 38 L.Ed.2d 330 (1973) (taxpayer not only bears the burden of proving that the assessment was erroneous, but also must prove the correct amount of taxes owed) with Higginbotham v. United States, 556 F.2d 1173, 1175 (4th Cir.1977) and Carson v. United States, 560 F.2d 693, 696 (5th Cir.1977) (taxpayer bears only the burden of proving the assessment erroneous; the burden then shifts to the government to prove the correct amount …
cited Cited "see, e.g." Michael L. Rockwell, and Regina Rockwell v. Commissioner of Internal Revenue
9th Cir. · 1975 · signal: see also · confidence low
See also United States v. Rexach, 1 Cir., 1973, 482 F.2d 10 , 16-17 n. 3, cert. denied, 414 U.S. 1039 , 94 S.Ct. 540 , 38 L.Ed.2d 330 .
cited Cited "see, e.g." G. M. Leasing Corp. v. The United States of America, George I. Norman, Iii, Intervenor
10th Cir. · 1975 · signal: see, e.g. · confidence low
See, e. g., United States v. Rexach, 482 F.2d 10 (1st Cir. 1973), cert. den’d, 414 U.S. 1039 , 94 S.Ct. 540 , 38 L.Ed.2d 330 .
Retrieving the full opinion text from the archive…
Brand Plastics Co.
v.
Dow Chemical Co.
No. 73-397.
Supreme Court of the United States.
Nov 19, 1973.
414 U.S. 1039
Published

C. A. 9th Cir. Certiorari denied.