Legal Opinion
William Simmons and Viola Simmons, His Wife v. United States
Court of Appeals for the Fourth Circuit
Decided August 28, 1962No. 8609_1PublishedCited by 31 opinions
1Opinion of the Court
SOBELOFF, Chief Judge.
Diamond Jim III, a rock fish, was one of millions of his species swimming in the Chesapeake Bay, but he was a very special fish, and he occasions some nice legal questions. Wearing a valuable identification tag, he was placed on June 19, 1958, in the waters of the Bay by employees of the American Brewery, Inc., with the cooperation of Maryland state game officials. According to the well-publicized rules governing the brewery-sponsored Third Annual American Beer Fishing Derby, anybody who caught Diamond Jim III and presented him to the company, together with the…
2Cases cited35 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- James v. United StatesSupreme Court of the United States · 1961
30 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- Maurice M. Wills and Gertrude E. Wills v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1969
- "Industrial America", Inc. v. Fulton Industries, Inc.Supreme Court of Delaware · 1971
- Hornung v. CommissionerUnited States Tax Court · 1967
- United States v. Bill R. ClarkCourt of Appeals for the Eighth Circuit · 1981
- Murphy v. Internal Revenue ServiceCourt of Appeals for the D.C. Circuit · 2007
26 more not listed; retrieve them via the Exa API.