Lumio, Appeal Of, 506 F.2d 1051 (3rd Cir. 1974). · Go Syfert
Search
Lumio, Appeal Of, 506 F.2d 1051 (3rd Cir. 1974). Cases Citing This Book View Copy Cite
53 citation events (6 in the last 25 years) across 13 distinct courts.
Strongest positive: Grojean v. Commissioner (tax, 1999-12-29)
Treatment trajectory · 1974 → 2026 · click a year to view as-of
1974 2000 2026
Top citers, strongest first. 9 distinct citers. How cited ↗
cited Cited "see" Grojean v. Commissioner
Tax Ct. · 1999 · signal: see · confidence high
See Frankel v. Commissioner, 61 T.C. 343 (1973) , affd. without published opinion 506 F.2d 1051 (3d Cir. 1974) ; Prashker v. Commissioner, 59 T.C. 172 (1972) .
cited Cited "see" Woolley v. Commissioner
Tax Ct. · 1991 · signal: see · confidence high
See Frankel v. Commissioner , 61 T.C. 343 , 349 (1973) , affd. without published opinion 506 F.2d 1051 (3d Cir. 1974) .
cited Cited "see" Allen v. Commissioner
Tax Ct. · 1988 · signal: see · confidence high
See Frankel v. Commissioner, 61 T.C. 343 , 349 (1973) , affd. without published opinion 506 F.2d 1051 (3d Cir. 1974) .
discussed Cited "see, e.g." Messina v. Comm'r
Tax Ct. · 2017 · signal: see also · confidence low
See Hitchins v. Commissioner , 103 T.C. at 715 ("[T]he indebtedness of the S corporation must run directly to the shareholders: an indebtedness to an entity with passthrough characteristics which advanced the funds and is closely related to the taxpayer does not satisfy the statutory requirements."); Prashker v. Commissioner , 59 T.C. 172 , 176 (1972) ("Clearly there must be a debt running directly to the shareholder in order to permit the deduction from income of a corporate net operating loss."); see also Frankel v. Commissioner , 61 T.C. 343 (1973) , aff'd without published opinion , 506 F.…
discussed Cited "see, e.g." Thomas v. Comm'r
Tax Ct. · 2002 · signal: see, e.g. · confidence low
See, e.g., Frankel v. Commissioner, 61 T.C. 343 (1973) (partnership), affd. without published opinion 506 F.2d 1051 (3d Cir. 1974) ; *133 Prashker v. Commissioner, 59 T.C. 172 (1972) (estate); Burnstein v. Commissioner, T.C.
discussed Cited "see, e.g." Blommer Chocolate Co. v. Bongards Creameries, Inc.
N.D. Ill. · 1986 · signal: see, e.g. · confidence low
See, e.g., General Instrument Corp. v. Pennsylvania Pressed Metals, Inc., 366 F.Supp. 139, 148-150 (M.D.Pa.1973), aff'd mem. 506 F.2d 1051 (3d Cir.1974) (over an inch of oil accumulated where no oil should have been; oil also dark brownish green while conforming oil would have been light yellow).
discussed Cited "see, e.g." Sanborn v. Commissioner
unknown court · 1983 · signal: see, e.g. · confidence low
See, e.g., Frankel v. Commissioner, 61 T.C. 343 , 347 (1973) , affd. without published opinion 506 F.2d 1051 (CA3 1974) ; Prashker v. Commissioner, 59 T.C. 172 (1972) ; Raynor v. Commissioner, 50 T.C. 762 ↩ (1968) . 31.
cited Cited "see, e.g." Teichgraeber v. Commissioner
Tax Ct. · 1979 · signal: see also · confidence low
See also Moore v. Commissioner, 70 T.C. 1024 , 1029 (1978) , and Frankel v. Commissioner, 61 T.C. 343 , 349 (1973) , affd. 506 F.2d 1051 (3d Cir. 1974) .
discussed Cited "see, e.g." John Rauch v. United Instruments, Inc. And Tokyo Aircraft Instrument Company
3rd Cir. · 1976 · signal: see, e.g. · confidence low
See, e. g., General Instrument Corp., etc. v. Pennsylvania Pressed Metals, Inc., 366 F.Supp. 139, 146-147 (M.D.Pa.1973), aff'd, 506 F.2d 1051 (3d Cir. 1974); Pennsylvania Uniform Commercial Code — Sales §§ 2-313, 2-314, 2- *460 315, 2-714, 2-715 and 2-721, 12A P.S. §§ 2-313, 2-314, 2-315, 2-714, 2-715 and 2-721. 13 .
Retrieving the full opinion text from the archive…
Lumio, Appeal Of
74-1832.
Court of Appeals for the Third Circuit.
Dec 13, 1974.
506 F.2d 1051
Published

506 F.2d 1051

Lumio, Appeal of

74-1832

UNITED STATES COURT OF APPEALS Third Circuit

12/13/74

E.D.Pa., 380 F.Supp. 590

AFFIRMED