Cold Metal Process Co. v. Commissioner

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• focusing on whether right to future income from assigned property was contingent or vested at the time of assignment

Source: CourtListener parenthetical corpus (CC0).

Cited by

14 cases in this archive cite this case.

• Wood Harmon Corporation v. United States
  Second Circuit· 1963-01-07· cited 59×
• Wood Harmon Corporation v. United States
  S.D. New York· 1962-05-24· cited 43×
• Cold Metal Process Co. v. E. W. Bliss Co.
  Sixth Circuit· 1960-12-21· cited 25×
• Teschner v. Commissioner
  U.S. Tax Court· 1962-09-28· cited 22×
• Commissioner of Internal Revenue v. The Leon A. Beeghly Fund, the Union National Bank of Youngstown, Ohio, Trustee
  Sixth Circuit· 1962-12-05· cited 10×
• Hersloff v. United States
  Court of Claims· 1962-12-05· cited 10×
• Walter L. Berry and Clover G. Berry v. United States
  Sixth Circuit· 1959-06-01· cited 9×
• Wellhouse v. Tomlinson
  S.D. Florida· 1961-06-05· cited 8×
• Weller v. Brownell
  E.D. Pennsylvania· 1965-03-31· cited 6×
• Unnamed case
  Sixth Circuit· 1957-09-10· cited 2×
• Unnamed case
  Sixth Circuit· 1960-12-21· cited 2×
• Hersloff v. United States.
  Court of Claims· 1963-02-06· cited 1×
• Dodge v. United States
  D. Oregon· 1977-09-20· cited 1×
• McCarthy v. United States
  N.D. Ohio· 1985-10-08· cited 1×

Cites

18 cases in this archive are cited by this case.

• Lucas v. Earl
  Supreme Court· 1930-03-17· cited 1,518×
• Helvering v. Horst
  Supreme Court· 1940-11-25· cited 1,213×
• Blair v. Commissioner
  Supreme Court· 1937-02-01· cited 810×
• Harrison v. Schaffner
  Supreme Court· 1941-03-31· cited 431×
• United States v. Cumberland Public Service Co.
  Supreme Court· 1950-02-20· cited 429×
• Helvering v. Eubank
  Supreme Court· 1941-02-03· cited 418×
• United States v. Joliet & Chicago Railroad
  Supreme Court· 1942-01-19· cited 133×
• Manton v. United States
  Supreme Court· 1940-02-26· cited 114×
• Herbert v. Riddell
  S.D. California· 1952-02-28· cited 40×
• Holmes v. Commissioner
  U.S. Tax Court· 1943-01-28· cited 23×
• People v. Robinson
  California Court of Appeal· 1946-02-25· cited 21×
• Miller v. Browning Steamship Co.
  Supreme Court· 1948-06-01· cited 21×
• Telephone Directory Advertising Co. v. United States
  Court of Claims· 1956-07-12· cited 16×
• The Talus
  Fifth Circuit· 1918-01-25· cited 8×
• United States v. Youngstown Sheet & Tube Co.
  N.D. Ohio· 1948-07-06· cited 7×
• In re Magazine Associates, Inc.
  S.D. New York· 1942-02-16· cited 5×
• Cold Metal Process Co. v. Commissioner
  U.S. Tax Court· 1956-03-30· cited 4×
• Madigan v. United States
  Court of Claims· 1958-06-04· cited 4×

Other cases named Cold Metal Process Co. v. Commissioner

3 other CourtListener records share this case name.

• Cold Metal Process Co. v. Commissioner
  U.S. Tax Court· 1956-03-30· cited 4×
• Cold Metal Process Co. v. Commissioner
  U.S. Tax Court· 1951-12-04
• Cold Metal Process Co. v. Commissioner
  U.S. Tax Court· 1956-03-30