green
Positive treatment
5.9 score
Treatment trajectory · 1972 → 2026 · click a year to view as-of
1972
1999
2026
Top citers, strongest first. 9 distinct citers.
How cited ↗
cited
Cited "see"
Mary A. Colliver v. Commissioner
See Kennelly v. Commissioner, 56 T.C. 936, 943 (1971), aff’d without published opinion, 456 F.2d 1335 (2d Cir. 1972).
cited
Cited "see"
Martinez v. Comm'r
See Kennelly v. Commissioner , 56 T.C. 936 , 943 (1971) , aff'd without published opinion , 456 F.2d 1335 (2d Cir. 1972) .
cited
Cited "see"
Brown v. Comm'r
See Kennelly v. Commissioner , 56 T.C. 936 , 943 (1971) , aff'd without published opinion , 456 F.2d 1335 (2d Cir. 1972) .
cited
Cited "see"
Brown v. Comm'r
See Kennelly v. Commissioner , 56 T.C. 936 , 943 (1971) , aff'd without published opinion , 456 F.2d 1335 (2d Cir. 1972) .
cited
Cited "see"
Melanie L. Thomas-Kozak v. Commissioner
See Kennelly v. Commissioner, 56 T.C. 936, 943 (1971), aff’d without published opinion, 456 F.2d 1335 (2d Cir. 1972).
cited
Cited "see"
Thomas-Kozak v. Comm'r
See Kennelly v. Commissioner , 56 T.C. 936 , 943 (1971) , aff'd without published opinion , 456 F.2d 1335 (2d Cir. 1972) .
cited
Cited "see, e.g."
Cecile Barker v. Commissioner
Commissioner v. Heininger, 320 U.S. 467, 470 (1943); see also Kennelly v. Commissioner, 56 T.C. 936, 941 (1971), aff’d, 456 F.2d 1335 (2d Cir. 1972); sec. 1.162-1(a), Income Tax Regs.
discussed
Cited "see, e.g."
Lewis v. United States
See, e.g., Rappaport v. Commissioner, 55 T.C. 709, 711 [ 1971 WL 2566 ] (1971), aff'd, 456 F.2d 1335 (2d Cir.1972) (evidence of mailing and of “when the envelope ... would have been postmarked in the normal course of business of the U.S. Post Office Department is irrelevant and immaterial and therefore inadmissible.”).
discussed
Cited "see, e.g."
Cassell v. Commissioner
(2×)
Compare Rappaport v. Commissioner, 55 T.C. 709 (1971), affd. without opinion 456 F.2d 1335 (2d Cir. 1972), with Sylvan v. Commissioner, 65 T.C. 548 (1975), which overruled Rappaport.
Retrieving the full opinion text from the archive…
Rosenberg
v.
Standard Food Products Corporation
v.
Standard Food Products Corporation
71-2017.
Court of Appeals for the Second Circuit.
Mar 23, 1972.
456 F.2d 1335
Published
Rosenberg
v.
Standard Food Products Corporation
71-2017
UNITED STATES COURT OF APPEALS Second Circuit
Mar. 23, 1972
E.D.N.Y., 331 F.Supp. 1065