Patzke v. Chesapeake & Ohio Railway Co.

Patzke v. Chesapeake & Ohio Ry. Co., 373 U.S. 908 (1963)

Court: Supreme Court of the United States
Decided: May 13, 1963
Docket: No. 896
Citations: 373 U.S. 90883 S. Ct. 129810 L. Ed. 2d 4111963 U.S. LEXIS 1634

Cited by 68 3 descriptions by later courts

Opinion of the Court

Text extracted by OCR from a scanned original; check the original for exact wording.

Supreme Court of Michigan. Certiorari denied.

How later courts describe this case

Explanatory parentheticals written by citing courts — 3 in all; the most informative distinct ones are shown.

(same result where completed customer contracts, or accounts receivable, were sold by a cash-basis corporation under Section 337)

Midland-Ross Corp., Transferee of Surface Combustion Corp. v. United States, 485 F.2d 110 (6th Cir. 1973)
(Commissioner empowered under section 446(b) of the Code to impose percentage-of-completion accounting method on corporation which assigned uncompleted construction contract even though profitability of contract at time of assignment was uncertain)

Storz v. Comm'r of Internal Revenue, 583 F.2d 972 (8th Cir. 1978)
(statute of limitations at issue in a private anti-trust action)

Garner v. Wolfinbarger, 430 F.2d 1093 (5th Cir. 1970)

Cited by 68 cases

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Relies on it most ⓘ

Commissioner of Internal Revenue v. South Lake Farms, Inc., Commissioner of Internal Revenue v. South Lake Farms324 F.2d 837 (9th Cir. 1963)
Midland-Ross Corporation, Transferee of Surface Combustion Corporation v. United States485 F.2d 110 (6th Cir. 1973)
Robert H. Storz, Transferee of Storz-Wachob-Bender Co., a Dissolved Corporation v. Commissioner of Internal Revenue583 F.2d 972 (8th Cir. 1978)
Louis Spitalny and Betty Spitalny, His Wife v. United States of America, William Erdwurm and Bart F430 F.2d 195 (9th Cir. 1970)
Spitalny v. United States288 F. Supp. 650 (D. Ariz. 1968)
Bishop v. United States324 F. Supp. 1105 (M.D. Ga. 1971)

Most recent

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Mullinax v. Radian Guaranty Inc.199 F. Supp. 2d 311 (M.D.N.C. 2002)
West Tennessee Chapter of Associated Builders & Contractors, Inc. v. City of Memphis138 F. Supp. 2d 1015 (W.D. Tenn. 2000)
Pettola v. Nissan Motor Acceptance Corp.44 F. Supp. 2d 442 (D. Conn. 1999)
Dominion Resources, Inc. v. United States48 F. Supp. 2d 527 (E.D. Va. 1999)
United States v. Eldon Han74 F.3d 537 (4th Cir. 1996)

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.

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