Supreme Court of the United States, 1959

United States v. Hine Pontiac

Supreme Court of the United States · Decided June 29, 1959 · Per Curiam

360 U.S. 715; 79 S. Ct. 1443; 3 L. Ed. 2d 1539; 1959 U.S. LEXIS 1901; 4 A.F.T.R.2d (RIA) 5029 (United States Reports)

Counsel

Solicitor General Rankin, Assistant Attorney General Riee, Joseph F. Goetten and Carolyn R. Just for petitioners., Paul J. Sedgwick and L. W. Anderson for Hine Pontiac, M. M. Wade for Modern Olds, Inc., and Michael J; Salmon and Vincent F. Kilborn for Kilborn et al., respondents.

Cases that cite this one

8 later published cases cite this decision.

United States v. Jack Sharp Mitchell, and Wife Thelma Mitchell (5th Cir. 1960)
General Gas Corp. v. Commissioner (United States Tax Court 1959)
Clower v. Commissioner (United States Tax Court 1990)
Mathis v. Commissioner (United States Tax Court 1989)
Van Dyke v. Commissioner (United States Tax Court 1983)
Glenn L. Bolling and Ila L. Bolling, Mae L. Hausmann, Fairhills Company, B & H Homes, Inc. v. Commissioner of Internal Revenue (8th Cir. 1966)
General Gas Corporation v. Commissioner of Internal Revenue (5th Cir. 1961)
County of Allegheny v. Frank Mashuda Co. (Supreme Court of the United States 1959)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion

Per Curiam.

The petition for writ of certiorari is granted. The judgments of the United States Court of Appeals for the Fifth Circuit are reversed. Commissioner of Internal Revenue v. Hansen, ante, p. 446; Commissioner of Internal Revenue v. Glover, ante, p. 446; Baird v. Commissioner of Internal Revenue, ante, p. 446.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.