T.C.
Oral opinion delivered in open court in the belief that no jurisprudential purpose would be served by a written opinion. An oral opinion or a summary order is not citable as precedent. Local Rule Sec. 0.23
538 F.2d 314
Docket No. 75-4275
Second Circuit Court of Appeals · decided 1976-05-06
Relies on Stalco International Corp. v. Financial Enterprises of Bahamas, Ltd · Eaton Paper Corp. v. Commissioner
Good law ✅— No negative treatment on recordhow we know
Decided 1976-05-06
Cited by 37 later decisions — most recently September 2014 · most notably Gerardo v. Commissioner (1977), National Conference of Bar Examiners v. Multistate Legal Studies, Inc. (1982)
9 federal appellate · 3 district ·
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.