How cited: Cluster 288024 · Go Syfert

Cluster 288024

green · 71 citation events across 16 courts. Showing the 6 strongest citers on record (one row per citing case, strongest signal kept).
Rule Authority · Fed. Cir. · 2 citations in this opinion
See Milliken v. United States, 283 U.S. 15, 24 (1931) (a "mere increase in the tax . . . did not change its character"); First Nat'l Bank v. United States, 420 F.2d 725, 732 (Ct. Cl. 1970).Therefore, section 13208 does not violate the apportionment clause.
Rule Authority · Fed. Cl.
First Nat’l Bank in Dallas v. United States, 190 Ct.Cl. 400 , 420 F.2d 725, 726 (Ct.Cl.1970).
Rule Authority · 9th Cir. · 3 citations in this opinion
Likewise, in First Nat’l Bank in Dallas v. United States, 190 Ct.Cl. 400 , 420 F.2d 725, 732 (1970), the Court of Claims held that the retroactive application of the Interest Equalization Tax Act of 1964 (“I.E.T.”) to the date of President Kennedy’s announcement that he intended to propose the tax to Congress, did not violate due process or constitute a direct tax.
Rule Authority · N.H.
First Nat’l Bank v. United States, 420 F.2d 725, 729 (Ct. Cl. 1970); Shanahan v. United States, 447 F.2d 1082 (10th Cir. 1971).
Cited · Ct. Cl. · signal: see · 2 citations in this opinion
See First Nat’l Bank in Dallas v. United States, 190 Ct. Cl. 400, 411 , 420 F.2d 725, 731 , cert, denied, 398 U.S. 950 (1970).
Cited (see also) · Ct. Cl. · signal: see also · 2 citations in this opinion
See also First National Bank v. United States, 420 F.2d 725, 730 , 190 Ct.Cl. 400 (1970), cert. denied, 398 U.S. 950 , 90 S.Ct. 1868 , 26 L.Ed.2d 289 (1970).