I. A. Dress Co. v. Commissioner (1960)
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· 143 citation events
across 31 courts.
Showing the 13 strongest citers on record
(one row per citing case, strongest signal kept).
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Battelstein Investment Company v. United States (1971)
See Smoot Sand & Gravel Corp. v. Commissioner of Internal Revenue, 4 Cir., 1960, 274 F.2d 495 , cert. denied, 1960, 362 U.S. 976 , 80 S.Ct. 1061 , 4 L.Ed.2d 1011 in which the Court stated: “For the same reasons, the taxpayer’s argument concerning the reserves for depreciation and depletion cannot be accepted.
See also Wyoming Construction Compapany v. Western Casualty and Surety Company, 10 Cir., 275 F.2d 97, 104 , certiorari denied 362 U.S. 976 , 80 S.Ct. 1061 , 4 L.Ed.2d 1011 .
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State v. BHP Petroleum Co., Inc. (1991)
See also Wyoming Construction Company v. Western Casualty and Surety Company, 10 Cir.1960, 275 F.2d 97 , cert. den., 362 U.S. 976 , 80 S.Ct. 1061 , 4 L.Ed.2d 1011 , allowing recovery of interest on a claim decided on the basis of Wyoming law.
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Wilson v. Kansas Power & Light Co. (1983)
See Berry v. Atlantic Coast Line Railroad Company, 273 F.2d 572 (4th Cir.) cert. denied 362 U.S. 976 (1960).
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Rissler & McMurry Co. v. Atlantic Richfield Co. (1977)
See also Wyoming Construction Company v. Western Casualty and Surety Company, 10 Cir. 1960, 275 F.2d 97 , cert. den., 362 U.S. 976 , 80 S.Ct. 1061 , 4 L.Ed.2d 1011 , allowing recovery of interest on a claim decided on the basis of Wyoming law.
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Daboll v. Hoden (1974)
See Berry v. Atlantic Coast Line Railroad Company, 273 F.2d 572, 581-582 (4 Cir. 1960), cert. den., 362 U.S. 976 , 80 S.Ct. 1060 , 4 L.Ed.2d 1011 ; Bland v. Norfolk and Southern Railroad Company, 406 F.2d 863, 866 (4 Cir. 1969); Keating v. Jones Development of Missouri, Inc., 398 F.2d 1011, 1013 (5 Cir. 1968); Rogers v. Peabody Coal Company, 342 F.2d 749, 750-751 (6 Cir. 1965); and Trotter v. Anderson, 417 F.2d 1191, 1192 (7 Cir. 1969).
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Montgomery Co. v. Commissioner (1970)
See Smoot Sand & Gravel Corporation v. Commissioner , 274 F. 2d 495 (C.A. 4, 1960), affirming a Memorandum Opinion of this Court, certiorari denied 362 U.S. 976 (1960) , *193 rehearing denied 363 U.S. 832 (1960) , wherein the Court of Appeals stated, at pages 500-501: Thus, the size of the accumulated earnings and profits or surplus is not the crucial factor; rather, it is the reasonableness and nature of the surplus.
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Chevron Chemical Co. v. Mecham (1982)
See Wyoming Construction Co. v. Western Casualty & Surety Co., 275 F.2d 97, 105 (10th Cir. 1960) cert. denied, 362 U.S. 976 , 80 S.Ct. 1061 , 4 L.Ed.2d 1011 ; T & M Transp.
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Brookfield Wire Co. v. Commissioner (1980)
See Smoot Sand & Gravel Corp. v. Commissioner , 274 F. 2d 495 , 500-501 (4th Cir. 1960) , cert. denied 362 U.S. 976 (1960) .This is because prior accumulations held in the form of liquid assets are available to meet the reasonable needs of the business thereby potentially exposing current accumulations to the tax.
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Cadillac Textiles, Inc. v. Commissioner (1975)
See Smoot Sand & Gravel Corporation v. Commissioner, 274 F. 2d 495 , 500-501 (C.A. 4, 1960), certiorari denied 362 U.S. 976 (1960) .
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Montgomery Co. v. Commissioner (1970)
See Smoot Sand & Gravel Corporation v. Commissioner, 274 F. 2d 495 (C.A. 4, 1960), affirming a Memorandum Opinion of this Court, certiorari denied 362 U.S. 976 (1960), rehearing denied 363 U.S. 832 (1960), wherein the Court of Appeals stated, at pages 500-501: Tims, the size of the accumulated earnings and profits or surplus is not the crucial factor; rather, it is the reasonableness and nature of the surplus.
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Ted Bates & Co. v. Commissioner (1965)
See Smoot Sand & Gravel Corporation v. Commissioner, 274 F. 2d 495 *115 (C.A. 4, 1960), affirming a Memorandum Opinion of this Court, certiorari denied 362 U.S. 976 (1960) , wherein the Court of Appeals stated, at 500-501: Thus, the size of the accumulated earnings and profits or surplus is not the crucial factor; rather, it is the reasonableness and nature of the surplus.
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Young Motor Co. v. Commissioner (1962)
See Smoot Sand & Gravel Corporation v. Commissioner, 274 F. 2d 495 (C.A. *184 4, 1960), affirming a Memorandum Opinion of this Court, certiorari denied 362 U.S. 976 (1960) , rehearing denied 363 U.S. 832 (1960) .