United States v. Garcia, 553 F.2d 94 (2d Cir. 1977). · Go Syfert
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United States v. Garcia, 553 F.2d 94 (2d Cir. 1977). Cases Citing This Book View Copy Cite
129 citation events (7 in the last 25 years) across 17 distinct courts.
Strongest positive: United States v. Venuti (nysd, 1986-01-09)
Treatment trajectory · 1977 → 2026 · click a year to view as-of
1977 2001 2026
Top citers, strongest first. 8 distinct citers. How cited ↗
discussed Cited "see" United States v. Venuti
S.D.N.Y. · 1986 · signal: see · confidence high
See United States v. Caruso, 415 F.Supp. 847, 850-851 (S.D.N.Y.1976), aff’d mem., 553 F.2d 94 (2d Cir.1977) (re-assignment of case to another assistant district attorney part of government’s "sufficient and satisfactory explanation” for 42-day sealing delay). 14 .
discussed Cited "see" Ourisman v. Commissioner (2×)
Tax Ct. · 1984 · signal: see · confidence high
See Strong v. Commissioner, 66 T.C. 12 (1976), affd. without published opinion 553 F.2d 94 (2d Cir. 1977).
discussed Cited "see" Garriss Inv. Corp. v. Commissioner
Tax Ct. · 1982 · signal: see · confidence high
See generally Strong v. Commissioner, 66 T.C. 12 (1976) , affd. 553 F.2d 94 (2d Cir. 1977) , where we held that the holding of title by a corporation to avoid state usury laws was a valid business purpose and that the extensive activities undertaken by the corporation required recognition of its existence as a separate taxable entity.
discussed Cited "see" Amoco Overseas Oil Co. v. Astir Navigation Co.
S.D.N.Y. · 1979 · signal: see · confidence high
See Anteo Shipping Co. v. Siderman S.p.A., 417 F.Supp. 207 (S.D.N.Y.1976), aff’d in open court, 553 F.2d 94 (2d Cir. 1977) (holding Convention applicable in pre-arbitration dispute between two foreign corporations where the arbitration was to take place in New York).
discussed Cited "see" VERMA
unknown court · Pet · signal: see · confidence high
See Strong v. Commissioner, 66 T.C. 12 , 24 (1976) , affd. without published opinion 553 F.2d 94 (2d Cir. 1977) ; accord Ogiony v. Commissioner, 617 F.2d 14 , 16 (2d Cir. 1980) , *164 affg. and remanding T.C.
discussed Cited "see, e.g." Roccaforte v. Commissioner (2×)
Tax Ct. · 1981 · signal: see, e.g. · confidence low
See, e.g., Strong v. Commissioner, 66 T.C. 12, 21 (1976), affd. without opinion 553 F.2d 94 (2d Cir. 1977); Harrison Property Management Co. v. United States, 201 Ct. Cl. 77 , 475 F.2d 623, 626-627 (1973), cert. denied 414 U.S. 1130 (1974).
cited Cited "see, e.g." United States v. Webster
D. Maryland · 1979 · signal: see also · confidence low
See also United States v. Caruso, 415 F.Supp. 847, 852 (S.D.N.Y.1976), aff’d, 553 F.2d 94 (2d Cir. 1977).
cited Cited "see, e.g." Martin
unknown court · Jul · signal: see, e.g. · confidence low
See, e.g., Strong v. Commissioner, 66 T.C. 12 , 25 (1976) , affd. without published opinion 553 F.2d 94 (2d Cir. 1977) ; Bolger v. Commissioner, 59 T.C. 760 (1973) .
Retrieving the full opinion text from the archive…
United States
v.
Garcia
76-1551.
Court of Appeals for the Second Circuit.
Feb 25, 1977.
553 F.2d 94
Published

553 F.2d 94

U. S.
v.
Garcia

No. 76-1551

United States Court of Appeals, Second Circuit

2/25/77

1

S.D.N.Y.

2

AFFIRMED[*]

*

Oral opinion delivered in open court in the belief that no jurisprudential purpose would be served by a written opinion. An oral opinion or a summary order is not citable as precedent. Local Rule Sec. 0.23