Schwartz v. Koutsoubo, 485 F.2d 681 (3rd Cir. 1973). · Go Syfert
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Schwartz v. Koutsoubo, 485 F.2d 681 (3rd Cir. 1973). Cases Citing This Book View Copy Cite
49 citation events (1 in the last 25 years) across 11 distinct courts.
Strongest positive: Hyatt Hotels Corporation & Subsidiaries (tax, 2023-10-02)
Treatment trajectory · 1973 → 2026 · click a year to view as-of
1973 1999 2026
Top citers, strongest first. 2 distinct citers. How cited ↗
discussed Cited "see" Hyatt Hotels Corporation & Subsidiaries
Tax Ct. · 2023 · signal: see · confidence high
Soc., Mut. v. Commissioner, 51 F.2d 939, 941 (8th Cir. 1931), rev’g 18 B.T.A. 667 (1930); see Pascarelli v. Commissioner, 55 T.C. 1082, 1091 (1971) (observing that transferor’s retention of dominion and control over transferred funds would suggest that transferee “acted merely as a conduit” and “not as the beneficial owner”), aff’d, 485 F.2d 681 (3d Cir. 1973).
cited Cited "see, e.g." Sheeran v. State
Del. · 1987 · signal: see also · confidence low
See also United States v. Kohne, 358 F.Supp. 1046 (WD 1973), aff. without opinion Appeal of Tabella, 485 F.2d 681 (3d Cir.1973), cert den.
Retrieving the full opinion text from the archive…
Schwartz
v.
Koutsoubo
72-1875.
Court of Appeals for the Third Circuit.
Sep 6, 1973.
485 F.2d 681
Published

485 F.2d 681

Schwartz
v.
Koutsoubo

72-1875

UNITED STATES COURT OF APPEALS Third Circuit

9/6/73

E.D.Pa., 345 F.Supp. 1018

AFFIRMED