Investors Rsch. Corp. v. Sec. & Exch. Comm'n, 449 U.S. 919 (1980). · Go Syfert
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Investors Rsch. Corp. v. Sec. & Exch. Comm'n, 449 U.S. 919 (1980). Cases Citing This Book View Copy Cite
59 citation events (4 in the last 25 years) across 21 distinct courts.
Strongest positive: Moore v. United States (vaed, 1996-06-06)
Treatment trajectory · 1982 → 2026 · click a year to view as-of
1982 2004 2026
Top citers, strongest first. 11 distinct citers. How cited ↗
discussed Cited "see" Moore v. United States
E.D. Va. · 1996 · signal: see · confidence high
See § Treas.Reg. 1.274-2(c)(4). 18 *619 The Fourth Circuit Court of Appeals addressed the deductibility of business entertainment expenses in Berkley Machine Works & Foundry Co. v. Commissioner, 623 F.2d 898 (4th Cir.), cert. denied, 449 U.S. 919 , 101 S.Ct. 317 , 66 L.Ed.2d 147 (1980).
cited Cited "see" 95 Cal. Daily Op. Serv. 6226, 95 Daily Journal D.A.R. 10,617 United States of America v. $69,292.00 in U.S. Currency, Abdul Majeed Faheemi and Abdul Aziz Faheemi, Claimants-Appellants
9th Cir. · 1995 · signal: see · confidence high
See id. at 1414-15 n. 9 (citing United States v. Grande, 620 F.2d 1026 (4th Cir.), cert. denied, 449 U.S. 830 , 101 S.Ct. 98 , 66 L.Ed.2d 35 and 449 U.S. 919 , 101 S.Ct. 317 , 66 L.Ed.2d 146 (1980)).
cited Cited "see" United States v. $69,292.00 in U.S. Currency
9th Cir. · 1995 · signal: see · confidence high
See id. at 1414-15 n. 9 (citing United States v. Grande, 620 F.2d 1026 (4th Cir.), cert. denied, 449 U.S. 830 , 101 S.Ct. 98 , 66 L.Ed.2d 35 and 449 U.S. 919 , 101 S.Ct. 317 , 66 L.Ed.2d 146 (1980)).
cited Cited "see" Henry J. Langer Patricia K. Langer v. Commissioner of Internal Revenue
8th Cir. · 1992 · signal: see · confidence high
See Berkley Mach. *1200 Works & Foundry Co. v. Commissioner, 623 F.2d 898, 906-07 (4th Cir.), cert. denied, 449 U.S. 919, 101 S.Ct. 317 , 66 L.Ed.2d 147 (1980).
discussed Cited "see" Perpetual Building Ltd. Partnership v. District of Columbia
D.D.C. · 1985 · signal: see · confidence high
See Investors Research Corporation v. Securities and Exchange Commission, 628 F.2d 168 (D.C.Cir.), cert. denied, 449 U.S. 919 , 101 S.Ct. 317 , 66 L.Ed.2d 146 (1980); see also District of Columbia v. Cahill, 54 F.2d 453 (D.C.Cir.1931).
discussed Cited "see" Dahl v. Gardner
D. Utah · 1984 · signal: see · confidence high
The elements of a cause of action for aiding and abetting are: “(1) the existence of an independent primary wrong; (2) actual knowledge by the alleged aider and abettor of the wrong and of his or her role in furthering it; and (3) substantial assistance in the wrong.” Harmsen v. Smith, 693 F.2d 932, 943 (9th Cir.), cert. den., — U.S. —, 104 S.Ct. 89 , 78 L.Ed.2d 97 (1982); see Investors Research Corp. v. SEC, 628 F.2d 168, 178 (D.C.Cir.), cert. den., 449 U.S. 919 , 101 S.Ct. 317 , 66 L.Ed.2d 146 (1980); IIT v. Cornfeld, 619 *1268 F.2d 909, 922 (2d Cir.1980).
discussed Cited "see" Halberstam v. Welch (2×) also: Cited "see, e.g."
D.C. Cir. · 1983 · signal: see · confidence high
See Investors Research Corp. v. SEC, 628 F.2d 168, 177-78 (D.C.Cir.) (stating negligence insufficient to establish liability for aiding-abetting a violation of a conflict of interest statute), cert. denied, 449 U.S. 919 , 101 S.Ct. 317 , 66 L.Ed.2d 146 (1980); Dirks, 681 F.2d at 845 n. 28 (recognizing possible dangers and explaining that the circumstances of the case preclude them).
discussed Cited "see" Halberstam v. Welch (2×) also: Cited "see, e.g."
D.C. Cir. · 1983 · signal: see · confidence high
See Investors Research Corp. v. SEC, 628 F.2d 168, 177-78 (D.C.Cir.) (stating negligence insufficient to establish liability for aiding-abetting a violation of a conflict of interest statute), cert. denied, 449 U.S. 919 , 101 S.Ct. 317 , 66 L.Ed.2d 146 (1980); Dirks, 681 F.2d at 845 n. 28 (recognizing possible dangers and explaining that the circumstances of the case preclude them).
discussed Cited "see, e.g." Foley v. Allard
Minn. · 1988 · signal: see also · confidence low
See also Investors, Research Corp. v. Securities and Exchange Commission, 628 F.2d 168, 177 (D.C.Cir.) cert. denied, 449 U.S. 919 , 101 S.Ct. 317 , 66 L.Ed.2d 146 (1980); ITT, An International Investment Trust v. Cornfeld, 619 F.2d 909, 922 (2nd Cir.1980); Rolf v. Blyth, Eastman Dillon & Co., Inc., 570 F.2d 38, 47-48 (2nd Cir.) cert. denied, 439 U.S. 1039 , 99 S.Ct. 642 , 58 L.Ed.2d 698 (1978); Woodward v. Metro Bank of Dallas, 522 F.2d 84, 94-97 (5th Cir.1975); Marbury Management, Inc. v. Kohn, 470 F.Supp. 509, 515 (S.D.N.Y.1979), aff‘d. in part, rev’d. in part on other grounds, 629 F.2d …
cited Cited "see, e.g." Pierce v. Apple Valley, Inc.
S.D. Ohio · 1984 · signal: compare · confidence low
Compare Investors Research Corp. v. S.E.C., 628 F.2d 168, 174 (2d Cir.1979), ce rt. denied, 449 U.S. 919 , 101 S.Ct. 317 , 66 L.Ed.2d 146 (1980).
discussed Cited "see, e.g." Meridian Wood Products Co., Inc., a Corporation v. United States of America, Harry F. Lenton and Colleen Lenton v. United States
9th Cir. · 1984 · signal: see also · confidence low
See also Berkley Machine Works & Foundry Co. v. Commissioner, 623 F.2d 898, 906 (4th Cir.), (same) cert. denied 449 U.S. 919 , 101 S.Ct. 317 , 66 L.Ed.2d 147 (1980); Lewis v. Commissioner, 560 F.2d 973 , 977 *1189 (9th Cir.1977) (entertainment expenses must meet substantiation requirements).
Retrieving the full opinion text from the archive…
Investors Research Corp.
v.
Securities and Exchange Commission
No. 80-128.
Supreme Court of the United States.
Oct 20, 1980.
449 U.S. 919
Cited by 1 opinion  |  Published

C. A. D. C. Cir. Certiorari denied.