Sims v. Cohen
Sims v. Cohen
390 U.S. 746; 88 S. Ct. 1443; 20 L. Ed. 2d 276; 1968 U.S. LEXIS 1819
(United States Reports)
Cases that cite this one
31 later published cases cite this decision. The 25 that cite it most often are listed here.
- Garfield Trust Co. v. Director, Division of Taxation (N.J. 1986)
- Lorillard Licensing Co. v. Director, Division of Taxation (New Jersey Tax Court 2014)
- Village Super Market of PA, Inc. v. Director, Division of Taxation (New Jersey Tax Court 2013)
- Telebright Corp. v. Director (N.J. Super. Ct. App. Div. 2012)
- Telebright Corp. v. Director, Division of Taxation (New Jersey Tax Court 2010)
- Chester A. Asher, Inc. v. Director, Division of Taxation (New Jersey Tax Court 2006)
- Lanco v. DIRECTOR, DIV. OF TAX. (N.J. Super. Ct. App. Div. 2005)
- Lanco, Inc. v. Director, Division of Taxation (New Jersey Tax Court 2003)
- Hutchinson v. Atlantic City Medical Center-Mainland (N.J. Super. Ct. App. Div. 1998)
- Brunswick Corp. v. Director, Div. of Taxation (New Jersey Tax Court 1991)
- Shackil v. Lederle Laboratories (N.J. Super. Ct. App. Div. 1987)
- Mark Andy, Inc. v. Taxation Div. Director (New Jersey Tax Court 1986)
- Thomson-Leeds Co. v. Taxation Division Director (New Jersey Tax Court 1985)
- AVCO Financial Services Consumer Discount Co. v. Director, Div. of Taxation (N.J. Super. Ct. App. Div. 1984)
- Cities Service Co. v. Director, Division of Taxation (New Jersey Tax Court 1983)
- Chemical Realty Corp. v. Taxation Division Director (New Jersey Tax Court 1983)
- Ringgold Coal Mining Co. v. Taxation Division Director (New Jersey Tax Court 1982)
- CIT Financial Services Consumer Discount Co. v. Director, Division of Taxation (New Jersey Tax Court 1982)
- American Telephone & Telegraph Co. v. Director, Division of Taxation (New Jersey Tax Court 1982)
- Glick Studios, Inc. v. Director, Division of Taxation (New Jersey Tax Court 1981)
- Qualls v. Montgomery Ward & Co., Inc. (Ark. 1979)
- State v. Dolton (N.J. Super. Ct. App. Div. 1977)
- Miller v. Estate of Kahn (N.J. Super. Ct. App. Div. 1976)
- Somerset Apts., Inc. v. Director, Div. of Taxation (N.J. Super. Ct. App. Div. 1975)
- Colonial Pipeline Company v. Agerton (La. 1974)
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
The motion for leave to proceed in forma pauperis and the petition for a writ of certiorari are granted. The judgment is reversed. Hopkins v. Cohen, ante, p. 530.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.