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Park v. Commissioner

Park v. Commissioner of Internal Revenue

Park v. Comm'r, 287 U.S. 645 (1932)
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Court
Supreme Court of the United States
Decided
October 17, 1932
Docket
No. 365
Citations
287 U.S. 64553 S. Ct. 9177 L. Ed. 5581932 U.S. LEXIS 324

Opinion of the Court

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*645 Petition for writ of certiorari to the Circuit Court of Appeals for the Second Circuit denied.

How later courts describe this case

No later court has written an explanatory parenthetical about this case yet.

Cited by 14 cases

View all citing references →
1934: 11939: 11944: 11948: 21949: 21953: 11956: 11959: 11968: 11972: 11980: 11986: 119342026peak 1948 · 2

Relies on it most ⓘ

  1. Sam P. Wallingford G. Corp. v. Commissioner of Int. Rev.74 F.2d 453 (10th Cir. 1934)
  2. Milton Bradley Co. v. United States146 F.2d 541 (1st Cir. 1944)
  3. Herbert A. Dunn and Georgia E. Dunn v. Commissioner of Internal Revenue615 F.2d 578 (2d Cir. 1980)
  4. State v. Sellers161 S.E.2d 15 (N.C. 1968)
  5. Commissioner v. Batten, Barton, Durstine & Osborn, Inc.171 F.2d 474 (2d Cir. 1948)
  6. Jenkins v. Bitgood101 F.2d 17 (2d Cir. 1939)

Most recent

  1. Biggs v. Lyng644 F. Supp. 998 (E.D.N.Y. 1986)
  2. Herbert A. Dunn and Georgia E. Dunn v. Commissioner of Internal Revenue615 F.2d 578 (2d Cir. 1980)
  3. Fidelity Bank v. Penn Central354 F. Supp. 759 (E.D. Pa. 1972)
  4. State v. Sellers161 S.E.2d 15 (N.C. 1968)
  5. In re Castrinakis179 F. Supp. 444 (D. Maryland 1959)
  6. Manha v. Brownell146 F. Supp. 411 (N.D. Cal. 1956)

Citing references are not a citator: they show that a later opinion cites this case, not whether it followed, distinguished, or overruled it. Check negative history before relying on this case.

Authorities cited 0

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