SPRINGFIELD TELEVISION BROADCASTING CORP. ET AL.
v.
UNITED STATES ET AL.

U.S. | 1959-01-12
No. 516
358 U.S. 930 Supreme Court of the United States (1959) Caution
Cited by 18 cases

Opinion

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Cited By (17 total)

  • …imited to the decedent’s disposable estate does not constitute a challenge to the correctness of the Commissioner’s computation of the amount of that estate. Cf. Alabama By-Products Corp. v. Patterson, 5 Cir. 1958, 258 F. 2d 892, cert. denied, 1959, 358 U.S. 930, 79 S.Ct. 318, 3 L.Ed.2d 303. Moreover, if plaintiffs, by virtue of the above claim, intended to challenge the Commissioner’s allocation of the estate tax, then we think that they failed to state facts sufficient to apprise the Commissioner of the e…
  • …ry proceedings has been upheld. Loganspoi't Broadcasting Corp. v. United States, 93 U.S.App.D.C. 342, 210 F. 2d 24. And see Springfield Television Broadcasting Corp. v. Federal Communications Comm’n, 104 U.S.App.D.C. 13, 259 F. 2d 170, cert. denied, 358 U.S. 930, 79 S.Ct. 316, 3 L.Ed.2d 303; Van Curler Broadcasting Corp. v. United States, 98 U.S.App.D.C. 432, 236 F. 2d 727, cert. denied, 352 U.S. 935, 77 S.Ct; 226, 1 L.Ed.2d 163; Coastal Bend Television Co. v. Federal Communications Comm’n, 98 U.S.App.D.C.…
  • United States v. Henderson Clay Prods., 324 F.2d 7 (5th Cir. 1963)
    …ument. It is premised on too narrow a construction of the phrase, “like kind and grade.” The regulation speaks of “like” rather than “the same” or “identical”. In Alabama By-Products Corp. v. Patterson, 5 Cir. 1958, 258 F. 2d 892, cert. den’d 1958, 358 U.S. 930, 79 S.Ct. 318, 3 L.Ed.2d 303, the taxpayer, an integrated miner-manufacturer who would have gained a higher depletion allowance by using the proportionate profits method of determining basis rather than the representative field price, made an argume…

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