L. H. M., Inc. v. Lewis, 510 F.2d 970 (3rd Cir. 1975). · Go Syfert
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L. H. M., Inc. v. Lewis, 510 F.2d 970 (3rd Cir. 1975). Cases Citing This Book View Copy Cite
101 citation events (30 in the last 25 years) across 10 distinct courts.
Strongest positive: Amanda Iris Gluck Irrevocable Trust v. Commissioner (tax, 2020-05-26)
Treatment trajectory · 1975 → 2026 · click a year to view as-of
1975 2000 2026
Top citers, strongest first. 6 distinct citers.
discussed Cited "see" Amanda Iris Gluck Irrevocable Trust v. Commissioner
Tax Ct. · 2020 · signal: see · confidence high
In any case where a taxpayer claims an NOL carryforward or carryback deduction, “[w]e have jurisdiction to consider such facts related to years not in issue as may be necessary for redetermination of tax liability for the period before the Court.” Keith v. Commissioner, 115 T.C. 605, 621 (2000); see Lone Manor Farms, Inc. v. Commissioner, 61 T.C. 436, 440 (1974) (“It is well settled that we may determine the correct amount of * * * net operating loss for a year not in issue * * * as a pre- liminary step in determining the correct amount of a net operating loss carryover to a taxable year…
discussed Cited "see" Estate of Sidles v. Commissioner (2×)
Tax Ct. · 1976 · signal: see · confidence high
See Lone Manor Farms, Inc., 61 T.C. 436, 442 (1974), affd. without published opinion 510 F. 2d 970 (3d Cir. 1975).
cited Cited "see" CHAMBERLIN
unknown court · Mar · signal: see · confidence high
See Lone Manor Farms, Inc. v. Commissioner, 61 T.C. 436 , 440 (1974) , affd. without published opinion 510 F.2d 970 (3d Cir. 1975) .
discussed Cited "see, e.g." Lisa A. Bruno v. Commissioner
Tax Ct. · 2020 · signal: see also · confidence low
See sec. 6214(b); see also Lone Manor Farms, Inc. v. Commissioner, 61 T.C. 436, 440 (1974), aff’d, 510 F.2d 970 (3d Cir. 1975). - 12 - [*12] In a joint stipulation of facts filed in August 2019 petitioner made several concessions.
discussed Cited "see, e.g." Durrett v. Commissioner
unknown court · 1994 · signal: see also · confidence low
Memo. 1982-335 ; see also Lone Manor Farms, Inc. v. Commissioner , 61 T.C. 436 , 439-441 (1974) , affd. without published opinion 510 F.2d 970 (3d Cir. 1975) (same with regard to net operating loss carrybacks and carryovers). 4 This is true even if it would involve recomputing the tax liability in the other year to determine whether credit could be carried back or over.
discussed Cited "see, e.g." Estate of Arnaud v. Commissioner (2×)
Tax Ct. · 1988 · signal: see also · confidence low
See also Lone Manor Farms, Inc. v. Commissioner , 61 T.C. 436 , 442 (1974) , affd. without published opinion 510 F.2d 970 (3d Cir. 1975) .
L. H. M., Inc.
v.
Lewis
74-1461.
Court of Appeals for the Third Circuit.
Jan 7, 1975.
510 F.2d 970
Cited by 2 opinions  |  Published

510 F.2d 970

L. H. M., Inc.
v.
Lewis

74-1461

United States Court of Appeals Third Circuit

1/7/75

D.N.J., 371 F.Supp. 395

AFFIRMED