Roland P. Place v. Comm'r of Internal Revenue, 199 F.2d 373 (6th Cir. 1952). · Go Syfert
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Roland P. Place v. Comm'r of Internal Revenue, 199 F.2d 373 (6th Cir. 1952). Cases Citing This Book View Copy Cite
96 citation events (11 in the last 25 years) across 9 distinct courts.
Strongest positive: Kunjlata J. Jadhav & Jalandar Y. Jadhav (tax, 2023-11-21)
Treatment trajectory · 1952 → 2026 · click a year to view as-of
1952 1989 2026
Top citers, strongest first. 7 distinct citers. How cited ↗
cited Cited "see" Kunjlata J. Jadhav & Jalandar Y. Jadhav
Tax Ct. · 2023 · signal: see · confidence high
Accord Levenson & Klein, Inc. v. Commissioner, 67 T.C. 694, 715 (1977); see Place v. Commissioner, 17 T.C. 199, 203 (1951), aff’d per curiam, 199 F.2d 373 (6th Cir. 1952).
cited Cited "see" Milbrew, Inc. v. Commissioner
unknown court · 1981 · signal: see · confidence high
See Place v. Commissioner , 17 T.C. 199 , 203 (1951) , affd. per curiam 199 F.2d 373 (6th Cir. 1952) , cert. denied 344 U.S. 927 (1953) .
discussed Cited "see" Latham Park Manor, Inc. v. Commissioner (2×)
Tax Ct. · 1977 · signal: see · confidence high
See Place v. Commissioner, 17 T.C. 199, 203 (1951), affd. per curiam 199 F.2d 373 (6th Cir. 1952), cert. denied 344 U.S. 927 (1953); Stanwick’s, Inc. v. Commissioner, 15 T.C. 556 , 560-561 (1950), affd. per curiam 190 F.2d 84 (4th Cir. 1951); Limericks, Inc. v. Commissioner, 7 T.C. 1129, 1134 (1946), affd. 165 F.2d 483 (5th Cir. 1948).
cited Cited "see" Riss & Co. v. Commissioner
Tax Ct. · 1964 · signal: see · confidence high
See Roland P. Place, 17 T.C. 199 , affd. 199 F. 2d 373 , certiorari denied 344 U.S. 927 ; Southern Ford Tractor Corporation, 29 T.C. 833 .
cited Cited "see" Comm'r
unknown court · Jos · signal: see · confidence high
See Place v. Commissioner , 17 T.C. 199 , 203 (1951) , affd. per curiam 199 F.2d 373 (6th Cir. 1952) ; accord Levenson & Klein, Inc. v. Commissioner , 67 T.C. 694 , 715 (1977) .
discussed Cited "see, e.g." Feldman v. Commissioner (2×)
Tax Ct. · 1985 · signal: see, e.g. · confidence low
See, e.g., Place v. Commissioner, 17 T.C. 199 (1951), affd. 199 F.2d 373 (6th Cir. 1952); Kansas City Southern Railway v. Commissioner, supra, wherein only that amount beyond the reasonable rent was disallowed as a deduction for rent.
discussed Cited "see, e.g." Berry v. Commissioner
Tax Ct. · 1964 · signal: see, e.g. · confidence low
See, e.g., Roland P. Place, 17 T.C. 199 (1951) , affd. 199 F. 2d 373 (C.A. 6, 1952), certiorari denied 344 U.S. 927 (1953) ; Herbert Davis, 26 T.C. 49 (1956) ; Stanwick's, Inc., 15 T.C. 556 (1950) *175 affd. 190 F. 2d 84 (C.A. 4, 1951).
Retrieving the full opinion text from the archive…
Roland P. PLACE, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
11527.
Court of Appeals for the Sixth Circuit.
Oct 21, 1952.
199 F.2d 373
Robert M. Drysdale, Detroit, Mich., for petitioner., Charles S. Lyon, Ellis N. Slack, and Melva M. Graney, Washington, D. C., for respondent.
Simons, Mc-Allister, Miller.
Published
PER CURIAM.

The above cause coming on to be heard upon the transcript of the record, the briefs of the parties, and the argument of counsel in open court, and the court being duly advised,

Now, therefore, it is ordered, adjudged, and decreed that the decision appealed from be and the same is hereby affirmed on the findings of fact and conclusions of law of the Tax Court of the United States. 17 T. C. 199.