Cities Service Oil Co. v. United States
Cities Service Oil Co., formerly Columbian Fuel Co. v. United States
Cities Serv. Oil Co. v. United States, 409 U.S. 1063 (1972)
Opinion of the Court
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Ct. Cl. Cer-tiorari denied.
Mr. Justice Douglas would grant cer-tiorari.
How later courts describe this case
Explanatory parentheticals written by citing courts — 1 in all; the most informative distinct ones are shown.
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(gain on the sale of previously expensed rental items “was not realized from the ‘sale,’ but rather from reconverting the j)
Cited by 41 cases
View all citing references →- U.S. Supreme Court1
- U.S. Courts of Appeals22
- Federal District Courts6
- Federal Specialty Courts1
- State Highest Courts5
- State Appellate Courts5
- State Trial Courts1
Relies on it most ⓘ
- John Allen Minor v. Harold E. Black, Superintendent
- Tennessee-Carolina Transportation, Inc. v. Commissioner of Internal Revenue
- Standard Life & Accident Insurance Company v. Commissioner of Internal Revenue
- Nancy Sullivan v. C. Francis Murphy, Corporation Counsel of the District of Columbia
- United States v. Gary Barrett Green
- United States v. Amir Masoud Motamedi
Most recent
- United States v. William Charles Cary, Jr.
- United States v. Amir Masoud Motamedi
- Diane Monroe v. State Court of Fulton County, James Webb, Solicitor of Fulton County, and Michael Bowers, Attorney General of Georgia
- Monroe v. State Court of Fulton County
- Kime v. United States
- Richard Carpenter, Stephen Borders, (81-5179), Jerome C. Blair, (81-5516) v. Charles M. Leibson, (81-5179 & 81-5516)
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.