United States v. Stewart

How courts have described this case

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

• holding that the Treasury Dept., not the Farm Loan Board, was authorized to interpret federal tax law
• explaining that \all acts in pari materia are to be taken together as if they were one law\
• stating that “those who seek an exemption from a tax must rest it on more than a doubt or ambiguity”
• explaining that “all acts in pari materia are to be taken together as if they were one law”
• explaining that “all [statutory and regulatory] acts in pari materia are to be taken together as if they were one law”
• explaining that\all acts in pari materia are to be taken together as if they were one law\

Source: CourtListener parenthetical corpus (CC0).

Cited by

235 cases in this archive cite this case; the 20 most cited are listed.

• Regents of the University of California v. Bakke
  Supreme Court· 1978-06-28· cited 1,665×
• Federal Crop Ins. Corp. v. Merrill
  Supreme Court· 1947-11-10· cited 1,581×
• Heckler v. Community Health Services of Crawford County, Inc.
  Supreme Court· 1984-05-21· cited 1,449×
• Bob Jones University v. United States
  Supreme Court· 1983-05-24· cited 803×
• United States v. Haldeman
  D.C. Circuit· 1976-10-12· cited 661×
• United States, Appellant/cross-Appellee v. John C. Grimberg Co., Inc. And W.M. Schlosser Co., Inc., Appellees/cross-Appellants
  Federal Circuit· 1983-03-23· cited 363×
• Hunter v. Erickson
  Supreme Court· 1969-01-20· cited 355×
• Erlenbaugh v. United States
  Supreme Court· 1972-12-12· cited 341×
• United States v. Oliver L. North
  D.C. Circuit· 1990-08-22· cited 326×
• Trans Alaska Pipeline Rate Cases
  Supreme Court· 1978-06-06· cited 324×
• Portland Cement Association v. Ruckelshaus
  D.C. Circuit· 1973-10-01· cited 322×
• Helvering v. American Dental Co.
  Supreme Court· 1943-03-01· cited 261×
• Federal Trade Commission v. Bunte Bros.
  Supreme Court· 1941-02-17· cited 257×
• St. Regis Paper Co. v. United States
  Supreme Court· 1962-01-15· cited 224×
• Cottage Savings Assn. v. Commissioner
  Supreme Court· 1991-04-17· cited 201×
• Commissioner v. Estate of Sternberger
  Supreme Court· 1955-01-10· cited 167×
• Leo C. Cockrell, and Carol P. Cockrell v. Commissioner of Internal Revenue
  Eighth Circuit· 1963-08-19· cited 145×
• State Ex Rel. Larson v. Farley
  Arizona Supreme Court· 1970-07-10· cited 125×
• Carolene Products Co. v. United States
  Supreme Court· 1944-11-06· cited 123×
• Mary Jane WILSON, Plaintiff-Appellee, v. Thomas David MARCHINGTON; Inland Empire Shows, Inc., Defendants-Appellants
  Ninth Circuit· 1997-09-23· cited 115×

Cites

18 cases in this archive are cited by this case.

• Deputy, Administratrix v. Du Pont
  Supreme Court· 1940-01-08· cited 2,467×
• Old Colony Railroad v. Commissioner
  Supreme Court· 1932-02-15· cited 576×
• Willcutts v. Bunn
  Supreme Court· 1931-01-05· cited 241×
• Helvering v. New York Trust Co.
  Supreme Court· 1934-05-28· cited 241×
• Bank of Commerce v. Tennessee Ex Rel. Memphis
  Supreme Court· 1896-03-02· cited 172×
• United States Trust Co. v. Helvering
  Supreme Court· 1939-04-17· cited 169×
• United States v. Stafoff
  Supreme Court· 1923-01-02· cited 157×
• Wilber Nat. Bank of Oneonta v. United States
  Supreme Court· 1935-02-04· cited 139×
• Tax Commissioner v. Putnam
  Massachusetts Supreme Judicial Court· 1917-06-27· cited 138×
• Pacific Co. v. Johnson
  Supreme Court· 1932-04-11· cited 114×
• Trotter v. Tennessee
  Supreme Court· 1933-12-04· cited 107×
• Cope v. Cope
  Supreme Court· 1891-01-19· cited 97×
• Hale v. State Bd. of Assessment and Review
  Supreme Court· 1937-11-08· cited 52×
• Utah v. United States
  Supreme Court· 1932-02-15· cited 46×
• Bank of Commerce v. Tennessee Ex Rel. Memphis
  Supreme Court· 1896-05-25· cited 39×
• Stewart v. United States
  Ninth Circuit· 1939-08-30· cited 7×
• Stern Bros. & Co. v. Commissioner
  Eighth Circuit· 1940-01-05· cited 4×
• Stewart v. United States
  N.D. California· 1938-08-21· cited 4×

Other cases named United States v. Stewart

220 other CourtListener records share this case name; the 50 most cited are listed.

• United States v. Stewart
  Sixth Circuit· 2002-09-10· cited 246×
• United States v. Stewart
  Fifth Circuit· 2000-03-24· cited 196×
• United States v. Stewart
  Second Circuit· 2009-12-23· cited 157×
• United States v. Stewart
  Sixth Circuit· 2010-12-06· cited 104×
• United States v. Stewart
  Fourth Circuit· 2010-02-17· cited 89×
• United States v. Stewart
  Tenth Circuit· 2007-01-19· cited 80×
• United States v. Stewart
  Second Circuit· 2009-01-08· cited 74×
• United States v. Stewart
  Fifth Circuit· 1996-08-19· cited 67×
• United States v. Stewart
  Seventh Circuit· 2008-08-04· cited 59×
• United States v. Stewart
  Second Circuit· 2007-05-08· cited 36×
• United States v. Stewart
  United States Court of Military Appeals· 1989-09-28· cited 33×
• United States v. Stewart
  First Circuit· 2014-02-26· cited 28×
• United States v. Stewart
  Eighth Circuit· 2011-02-01· cited 25×
• United States v. Stewart
  Court of Appeals for the Armed Forces· 2012-03-06· cited 25×
• United States v. Stewart
  First Circuit· 2003-07-29· cited 19×
• United States v. Stewart
  S.D. New York· 2003-10-20· cited 18×
• United States v. Stewart
  D. Massachusetts· 2007-01-08· cited 18×
• United States v. Stewart
  Second Circuit· 2018-11-05· cited 16×
• United States v. Stewart
  United States Court of Military Appeals· 1971-01-15· cited 16×
• United States v. Stewart
  Second Circuit· 2010-02-23· cited 15×
• United States v. Stewart
  United States Court of Military Appeals· 1952-08-29· cited 14×
• United States v. Stewart
  United States Court of Military Appeals· 1971-01-29· cited 13×
• United States v. Stewart
  Fifth Circuit· 1998-06-25· cited 12×
• United States v. Stewart
  United States Court of Military Appeals· 1952-12-15· cited 12×
• United States v. Stewart
  Supreme Court· 1795-04-01· cited 11×
• United States v. Stewart
  United States Court of Military Appeals· 1970-05-15· cited 10×
• United States v. Stewart
  Fourth Circuit· 2013-09-27· cited 10×
• United States v. Stewart
  Court of Appeals for the Armed Forces· 2006-01-24· cited 9×
• United States v. Stewart
  N.D. Texas· 1989-06-22· cited 9×
• United States v. Stewart
  S.D. New York· 2004-05-05· cited 9×
• United States v. Stewart
  S.D. New York· 2004-07-08· cited 9×
• United States v. Stewart
  Fifth Circuit· 1953-01-14· cited 8×
• United States v. Stewart
  Ninth Circuit· 1941-06-30· cited 8×
• United States v. Stewart
  U S Air Force Court of Military Review· 1975-12-05· cited 8×
• United States v. Stewart
  First Circuit· 2008-07-07· cited 7×
• United States v. Stewart
  U S Coast Guard Court of Military Review· 1989-09-27· cited 7×
• United States v. Stewart
  S.D. New York· 1991-07-25· cited 6×
• United States v. Stewart
  S.D. New York· 2004-02-27· cited 6×
• United States v. Stewart
  D.C. Circuit· 1932-04-04· cited 6×
• United States v. Stewart
  Supreme Court· 2005-06-13· cited 6×
• United States v. Stewart
  E.D. Michigan· 1976-09-14· cited 5×
• United States v. Stewart
  S.D. New York· 2007-06-13· cited 5×
• United States v. Stewart
  United States Court of Military Appeals· 1956-08-10· cited 5×
• United States v. Stewart
  E.D. Pennsylvania· 1971-12-03· cited 4×
• United States v. Stewart
  D. Kansas· 1999-01-28· cited 4×
• United States v. Stewart
  D. Kansas· 1999-05-07· cited 4×
• United States v. Stewart
  E.D. Virginia· 2001-06-27· cited 4×
• United States v. Stewart
  Sixth Circuit· 2003-05-29· cited 4×
• United States v. Stewart
  U.S. Army Court of Military Review· 1975-11-10· cited 4×
• United States v. Stewart
  U S Air Force Court of Military Review· 1991-06-07· cited 4×