Colter v. Jones, 496 F.2d 876 (5th Cir. 1974). · Go Syfert
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Colter v. Jones, 496 F.2d 876 (5th Cir. 1974). Cases Citing This Book View Copy Cite
255 citation events (20 in the last 25 years) across 13 distinct courts.
Strongest positive: Odelugo v. Comm'r (tax, 2008-04-10)
Treatment trajectory · 1974 → 2026 · click a year to view as-of
1974 2000 2026
Top citers, strongest first. 33 distinct citers. How cited ↗
cited Cited "see" Odelugo v. Comm'r
Tax Ct. · 2008 · signal: see · confidence high
See Elec. & Neon, Inc. v. Commissioner , 56 T.C. 1324 , 1342-1343 (1971) , affd. without published opinion 496 F.2d 876 (5th Cir. 1974) .
cited Cited "see" Veronica Chu v. Commissioner
Tax Ct. · 2005 · signal: see · confidence high
See Elec. & Neon, Inc. v. Commissioner, 56 T.C. 1324, 1342-1343 , (1971), affd. without published opinion 496 F.2d 876 (5th Cir. 1974).
discussed Cited "see" Boler v. Comm'r
Tax Ct. · 2002 · signal: see · confidence high
See Elec. & Neon, Inc. v. Commissioner, 56 T.C. 1324 , 1338-1339 (1971) , affd. without published opinion 496 F.2d 876 (5th Cir. 1974) ; *201 Haber v. Commissioner, 52 T.C. 255 , 266 (1969) , affd. 422 F.2d 198 (5th Cir. 1970) .
cited Cited "see" David J. Lychuk and Mary K. Lychuk v. Commissioner
Tax Ct. · 2001 · signal: see · confidence high
See Electric & Neon, Inc. v. Commissioner, 56 T.C. 1324, 1332-1333 (1971), affd. without published opinion 496 F.2d 876 (5th Cir. 1974).
cited Cited "see" Leschke v. Commissioner
Tax Ct. · 2001 · signal: see · confidence high
See Electric & Neon, Inc. v. Commissioner, 56 T.C. 1324 , 1340 (1971) , affd. without published opinion 496 F.2d 876 (5th Cir. 1974) ; Dobbe v. Commissioner, T.C.
cited Cited "see" Lenward C. Hood and Barbara P. Hood v. Commissioner
Tax Ct. · 2000 · signal: see · confidence high
See Electric & Neon, Inc. v. Commissioner, 56 T.C. 1324, 1339 (1971), affd. without published opinion 496 F.2d 876 (5th Cir. 1974).
discussed Cited "see" Hood v. Commissioner (2×)
Tax Ct. · 2000 · signal: see · confidence high
See Electric & Neon, Inc. v. Commissioner, 56 T.C. 1324 , 1339 (1971) , affd. without published opinion 496 F.2d 876 (5th Cir. 1974) .
cited Cited "see" Muhich v. Commissioner
Tax Ct. · 1999 · signal: see · confidence high
See Electric & Neon, Inc. v. Commissioner, 56 T.C. 1324 (1971) , affd. without published opinion 496 F.2d 876 (5th Cir. 1974) ; sec. 1.162-7, Income Tax Regs.
cited Cited "see" William S. Cook v. Commissioner
Tax Ct. · 1999 · signal: see · confidence high
See Electric & Neon, Inc. v. Commissioner, 56 T.C. 1324, 1342-1344 (1971), affd. without published opinion 496 F.2d 876 (5th Cir. 1974).
cited Cited "see" Spera v. Commissioner
Tax Ct. · 1998 · signal: see · confidence high
See Electric & Neon, Inc. v. Commissioner, 56 T.C. 1324 , 1339 (1971) , affd. without published opinion 496 F.2d 876 (5th Cir. 1974) .
discussed Cited "see" Roy v. Commissioner
Tax Ct. · 1997 · signal: see · confidence high
See Electric & Neon, Inc. v. Commissioner, 56 T.C. 1324 , 1340-1342 (1971) , affd. without published opinion 496 F.2d 876 (5th Cir. 1974) ; see also Goldstein v. Commissioner, 298 F.2d 562 , 566 (9th Cir. 1962) affg.
cited Cited "see" Mordkin v. Commissioner
Tax Ct. · 1996 · signal: see · confidence high
See Electric & Neon, Inc. v. Commissioner , 56 T.C. 1324 , 1343 (1971) , affd. without published opinion 496 F.2d 876 (5th Cir. 1974) .
cited Cited "see" Ruddel v. Commissioner
Tax Ct. · 1996 · signal: see · confidence high
See Electric & Neon, Inc. v. Commissioner , 56 T.C. 1324 , 1342-1344 (1971) , affd. without published *142 opinion 496 F.2d 876 (5th Cir. 1974) .
cited Cited "see" Baker v. Commissioner
Tax Ct. · 1994 · signal: see · confidence high
See Electric & Neon, Inc. v. Commissioner , 56 T.C. 1324 , 1342-1344 (1971) , affd. without published opinion 496 F.2d 876 (5th Cir. 1974) .
discussed Cited "see" Fortner v. Commissioner
Tax Ct. · 1993 · signal: see · confidence high
See Electric & Neon, Inc. v. Commissioner , 56 T.C. 1324 , 1343 (1971) , affd. 496 F.2d 876 (5th Cir. 1974) (lack of precise data which taxpayer should be able to estimate with reasonable accuracy not reasonable cause for substantial filing delay).
cited Cited "see" Coleman v. Commissioner
unknown court · 1988 · signal: see · confidence high
See Electric & Neon, Inc. v. Commissioner, 56 T.C. 1324 (1971) , affd. 496 F.2d 876 (5th Cir. 1974) .
discussed Cited "see" Rotolo v. Commissioner (2×)
Tax Ct. · 1987 · signal: see · confidence high
See Electric & Neon, Inc. v. Commissioner , 56 T.C. 1324 , 1333 (1971) , and the cases cited therein, affd. without published opinion 496 F.2d 876 (5th Cir. 1974) .
discussed Cited "see" Estate of O'Leary v. Commissioner
Tax Ct. · 1986 · signal: see · confidence high
See Electric & Neon, Inc. v. Commissioner, 56 T.C. 1324 , 1336-1337 (1971) , *419 affd. without opinion 496 F.2d 876 (5th Cir. 1974) ; Graff Chevrolet Company v. Campbell, 343 F.2d 568 (5th Cir. 1965) ; Peoples Bank & Trust Co. v. Commissioner, 50 T.C. 750 (1968) , affd. 415 F.2d 1341 (7th Cir. 1969) .
discussed Cited "see" Waddell v. Commissioner (2×)
unknown court · 1986 · signal: see · confidence high
See Electric & Neon, Inc. v. Commissioner, 56 T.C. 1324 (1971), affd. without published opinion 496 F.2d 876 (5th Cir. 1974); Fischer v. Commissioner, 50 T.C. 164, 177 (1968).
discussed Cited "see" Davis v. Commissioner (2×)
unknown court · 1983 · signal: see · confidence high
See Electric & Neon, Inc. v. Commissioner, 56 T.C. 1324, 1342 (1971), affd.-without published opinion 496 F.2d 876 (5th Cir. 1974); Fischer v. Commissioner, 50 T.C. 164, 177 (1968); Bebb v. Commissioner, 36 T.C. 170, 173 , (1961).
cited Cited "see" Hines v. Commissioner
Tax Ct. · 1982 · signal: see · confidence high
See Electric & Neon, Inc. v. Commissioner, 56 T.C. 1324 (1971) , affd. 496 F.2d 876 (5th Cir. 1974) .
cited Cited "see" N. W. D. Inv. Co. v. Commissioner
Tax Ct. · 1982 · signal: see · confidence high
Section 1.162-7(a), Income Tax Regs. ; see Electric & Neon, Inc. v. Commissioner, 56 T.C. 1324 , 1340 (1971) , affd. 496 F.2d 876 (5th Cir. 1974) .
cited Cited "see" Joseph Gann, Inc. v. Commissioner
Tax Ct. · 1982 · signal: see · confidence high
See and compare Electric & Neon, Inc. v. Commissioner, 56 T.C. 1324 , 1336-1338 (1971) , affd. without published opinion 496 F.2d 876 (5th Cir. 1974) .
discussed Cited "see" Mensik v. Commissioner
Tax Ct. · 1979 · signal: see · confidence high
Sec. 6651(a); see Electric & Neon, Inc. v. Commissioner, 56 T.C. 1324 (1971) , affd. without opinion 496 F. 2d 876 (5th Cir. 1974) ; Zivnuska v. Commissioner, 33 T.C. 226 , 239 (1959) ; Estate of Derby v. Commissioner, 20 T.C. 164 , 170 (1953) .
discussed Cited "see" Tauer v. Commissioner
Tax Ct. · 1979 · signal: see · confidence high
Sec. 6651(a); see Electric & Neon, Inc. v. Commissioner, 56 T.C. 1324 (1971) , affd. without opinion 496 F. 2d 876 (5th Cir. 1974) ; Zivnuska v. Commissioner, 33 T.C. 226 , 239 (1959) ; Estate of Derby v. Commissioner, 20 T.C. 164 , 170 (1953) .
discussed Cited "see" The Western Casualty And Surety Company v. Commissioner Of Internal Revenue
10th Cir. · 1978 · signal: accord · confidence high
Accord, Electric & Neon, Inc., 56 T.C. 1324 (1971), aff'd without opinion, 496 F.2d 876 (5th Cir. 1974). 40 The position of the Commissioner has been consistent that when a change of accounting method postpones the deductibility of an expense item, the § 481 adjustment is in the amount of the full balance of whatever account on the taxpayer's books represents the amount of deductions already taken that will be duplicated at any time in the future less any pre-1954 adjustment.
cited Cited "see" Western Casualty & Surety Co. v. Commissioner
10th Cir. · 1978 · signal: accord · confidence high
Accord, Electric & Neon, Inc., 56 T.C. 1324 (1971), aff’d without opinion, 496 F.2d 876 (5th Cir. 1974).
discussed Cited "see" Lychuk (2×)
unknown court · Rob · signal: see · confidence high
See Electric & Neon, Inc. v. Commissioner, 56 T.C. 1324, 1332-1333 (1971), affd. without published opinion 496 F.2d 876 (5th Cir. 1974).
cited Cited "see" Commissioner
unknown court · Mau · signal: see · confidence high
See Electric & Neon, Inc. v. Commissioner, 56 T.C. 1324 , 1339 (1971) , affd. without published opinion 496 F.2d 876 (5th Cir. 1974) .
discussed Cited "see" Buda
unknown court · Mau · signal: see · confidence high
See Electric & Neon, Inc. v. Commissioner, 56 T.C. 1324 , 1339 (1971) *187 (stating that we closely scrutinize transactions between shareholders and their closely held corporations because such transactions are easily manipulated), affd. without published opinion 496 F.2d 876 (5th Cir. 1974) .
cited Cited "see" Commissioner
unknown court · Jos · signal: see · confidence high
See Electric & Neon, Inc. v. Commissioner, 56 T.C. 1324 , 1339 (1971) , *288 affd. without published opinion 496 F.2d 876 (5th Cir. 1974) ; Haber v. Commissioner, supra at 266 .
cited Cited "see" Alemasov
unknown court · D. · signal: see · confidence high
See Elec. & Neon, Inc. v. Commissioner, 56 T.C. 1324 , 1342-1344 (1971) , affd. without published opinion 496 F.2d 876 (5th Cir. 1974) ; see also Ruddel v. Commissioner, T.C.
cited Cited "see" Jacobson
unknown court · Car · signal: see · confidence high
See Elec. & Neon, Inc. v. Commissioner, 56 T.C. 1324 , 1342- 1343 (1971) , affd. without published opinion 496 F.2d 876 (5th Cir. 1974) .
Retrieving the full opinion text from the archive…
Colter
v.
Jones
73-3507.
Court of Appeals for the Fifth Circuit.
Jun 18, 1974.
496 F.2d 876
Published

496 F.2d 876

*Colter
v.
Jones

73-3507

UNITED STATES COURT OF APPEALS Fifth Circuit

6/18/74

1

N.D.Tex.

AFFIRMED

2

---------------

* Summary Calendar case; Rule 18, 5 Cir.; see Isbell Enterprises, Inc. v. Citizens Casualty Co. of N