Geiger v. Commissioner

Geiger v. Commissioner of Internal Revenue

Geiger v. Comm'r, 404 U.S. 851 (1971)

Court: Supreme Court of the United States
Decided: October 12, 1971
Docket: No. 71-37
Citations: 404 U.S. 85192 S. Ct. 8830 L. Ed. 2d 901971 U.S. LEXIS 3762

Cited by 89 6 descriptions by later courts

Opinion of the Court

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

C. A. 9th Cir. Certiorari denied.

How later courts describe this case

Explanatory parentheticals written by citing courts — 6 in all; the most informative distinct ones are shown.

(refusing to impute Florida prosecutor’s knowledge of the indictment of an important government witness that was unsealed a week before trial in New York)

Graves v. Smith, 811 F. Supp. 2d 601 (E.D.N.Y. 2011)
(refusing to impute knowledge of Florida prosecutor to Assistant United States Attorney in New York, and rejecting as “completely untenable [the] position that knowledge of any part of the government is equivalent to knowledge on the part of this prosecutor”)

Berger v. Stinson, 97 F. Supp. 2d 359 (W.D.N.Y. 2000)
(settlement contracts “will be upheld whenever possible because they are a means of amicably resolving doubts and uncertainties and preventing lawsuits.”)

S & T Mfg. Co. v. The Cnty. of Hillsborough, Fla., 815 F.2d 676 (Fed. Cir. 1987)
(U.S. Attorney in Southern District of New York not charged with knowledge of sealed indictment in Southern District of Florida against principal government witness)

May v. Hoke, 711 F. Supp. 703 (E.D.N.Y. 1988)
(uncontradicted evidence from taxpayer does not necessarily operate to overcome the presumption of correctness)

Liddy v. Comm'r of Internal Revenue, 808 F.2d 312 (4th Cir. 1986)

Cited by 89 cases

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Relies on it most ⓘ

Jupiter Corp. v. United States2 Cl. Ct. 58 (Ct. Cl. 1983)
United States v. George Stofsky527 F.2d 237 (2d Cir. 1975)
State v. Caldwell322 N.W.2d 574 (Minn. 1982)
George Gordon Liddy, and Frances Purcell Liddy v. Commissioner of Internal Revenue808 F.2d 312 (4th Cir. 1986)
United States v. Brown493 F.2d 485 (5th Cir. 1974)
United States v. Frank Locascio, and John Gotti6 F.3d 924 (2d Cir. 1993)

Most recent

Graves v. Smith811 F. Supp. 2d 601 (E.D.N.Y. 2011)
Edwards v. Principi80 F. App'x 950 (5th Cir. 2003)
Williams v. State831 A.2d 501 (Md. Ct. Spec. App. 2003)
Coutee v. Wal-Mart Stores IncNo. 98-31213 (5th Cir. July 7, 2000)
Berger v. Stinson97 F. Supp. 2d 359 (W.D.N.Y. 2000)
Shakur v. United States32 F. Supp. 2d 651 (S.D.N.Y. 1999)

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

No citations to other opinions in this database were found.

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