United States v. Stebbins, 562 F.2d 39 (2d Cir. 1977). · Go Syfert
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United States v. Stebbins, 562 F.2d 39 (2d Cir. 1977). Cases Citing This Book View Copy Cite
99 citation events (7 in the last 25 years) across 8 distinct courts.
Strongest positive: James M. Rankin Shirley Rankin v. Commissioner of Internal Revenue (ca9, 1998-03-13)
Treatment trajectory · 1977 → 2026 · click a year to view as-of
1977 2001 2026
Top citers, strongest first. 14 distinct citers. How cited ↗
discussed Cited "see" James M. Rankin Shirley Rankin v. Commissioner of Internal Revenue
9th Cir. · 1998 · signal: see · confidence high
See Schuster’s Express, Inc. v. Commissioner, 66 T.C. 588, 594 , 1976 WL 3710 (1976) (“Its purpose is to prevent any income from escaping tax or being taxed twice solely because of a change in method of accounting.”), aff'd, 562 F.2d 39 (2d Cir.1977) (per curiam).
cited Cited "see" Saline Sewer Co. v. Commissioner
Tax Ct. · 1992 · signal: see · confidence high
See Schuster's Express, Inc. v. Commissioner , 66 T.C. 588 (1976) , affd. without opinion 562 F.2d 39 (2d Cir. 1977) .
cited Cited "see" William Bryen Co. v. Commissioner
unknown court · 1987 · signal: see · confidence high
See Schuster's Express, Inc. v. Commissioner , 66 T.C. 588 (1976) , affd. per curiam 562 F.2d 39 (2d Cir. 1977) ; Rubin v. Commissioner , 56 T.C. 1155 (1971) , affd. 460 F.2d 1216 (2d Cir. 1972) .
cited Cited "see" City Gas Co. v. Commissioner
unknown court · 1984 · signal: see · confidence high
See Schuster's Express, Inc. v. Commissioner, 66 T.C. 588 , 597 (1976) , affd. per order 562 F.2d 39 (2d Cir. 1977) ; Primo Pants Co. v. Commissioner, 78 T.C. 705 , 720-725 (1982) .
discussed Cited "see" Foster v. Comm'r
unknown court · 1983 · signal: see · confidence high
See Schuster’s Express, Inc. v. Commissioner, 66 T.C. 588, 593-594 (1976), affd. without published opinion 562 F.2d 39 (2d Cir. 1977); Nat Harrison Associates, Inc. v. Commissioner, 42 T.C. 601, 617 (1964); cf. Graham v. Commissioner, 79 T.C. 415, 423-424 (1982).
cited Cited "see" Delaney v. Commissioner
Tax Ct. · 1982 · signal: see · confidence high
See Schuster's Express, Inc. v. Commissioner, 66 T.C. 588 , 593 (1976) , affd. 562 F.2d 39 (2d Cir. 1977) , and cases cited.
discussed Cited "see" Hunter v. Commissioner
Tax Ct. · 1982 · signal: see · confidence high
See Schuster's Express, Inc. v. Commissioner, 66 T.C. 588 , 593-594 (1976) , affd. without published opinion, 562 F.2d 39 (2d Cir. 1977) ; Rubin v. Commissioner, 56 T.C. 1155 , 1163-1164 (1971) , affd. 460 F.2d 1216 (2d Cir. 1972) .
examined Cited "see" Southern Pacific Transp. Co. v. Commissioner (4×)
unknown court · 1980 · signal: see · confidence high
See Schuster’s Express, Inc. v. Commissioner, 66 T.C. 588 (1976), affd. without published opinion 562 F.2d 39 (2d Cir. 1977, 40 AFTR 2d 77-5293, 77-2 USTC par. 9495 ).
discussed Cited "see" Peoples Translation Service/Newsfront Int'l v. Commissioner (2×)
Tax Ct. · 1979 · signal: see · confidence high
See Schuster's Express, Inc. v. Commissioner , 66 T.C. 588 , 593 (1976) , affd. 562 F.2d 39 (2d Cir. 1977) , and cases cited. 5 Accord, Goodspeed Scholarship Fund v. Commissioner , 70 T.C. 515 , 521-525 (1978) .
examined Cited "see" Connors, Inc. v. Commissioner (4×) also: Cited "see, e.g."
Tax Ct. · 1979 · signal: see · confidence high
See Shuster's Express, Inc. v. Commissioner , 66 T.C. 588 , 595 (1976) , affd. 562 F.2d 39 (2d Cir. 1977) .
discussed Cited "see" Estate of Goldsborough v. Commissioner (2×)
Tax Ct. · 1978 · signal: see · confidence high
See Schuster’s Express, Inc. v. Commissioner, 66 T.C. 588, 593 (1976), affd. 562 F.2d 39 (2d Cir. 1977).
discussed Cited "see" Haynsworth v. Commissioner (2×)
Tax Ct. · 1977 · signal: see · confidence high
See Schuster’s Express, Inc. v. Commissioner, 66 T.C. 588 (1976), affd. 562 F.2d 39 (2d Cir. 1977), which held that a taxpayer could not be required under sec. 481 to include in a later year’s income improper deductions taken in prior years which would never be restored to income under the taxpayer’s method of accounting.
discussed Cited "see, e.g." Estate of Stubblefield v. Commissioner
Tax Ct. · 1981 · signal: see, e.g. · confidence low
See, e.g., Schuster's Express, Inc. v. Commissioner , 66 T.C. 588 , 593-594 (1976) , *412 affd. without published opinion 562 F. 2d 39 (2d Cir. 1977) ; Rubin v. Commissioner , 56 T.C. 1155 , 1163-1164 (1971) , affd. 460 F. 2d 1216 (2d Cir. 1972) .
discussed Cited "see, e.g." Firetag
unknown court · Jos · signal: see also · confidence low
See id.; see also Schuster's Express, Inc. v. Commissioner, 66 T.C. 588 , 596-597 (1976) , affd. without published opinion 562 F.2d 39 (2d Cir. 1977) ; sec. 1.446-1(e)(2)(ii)(b), Income Tax Regs. ("a change in method of accounting does not include adjustment of any item of income or deduction which does not We consider first the Charleston *428 County Court and U.S. District Court accounts.
Retrieving the full opinion text from the archive…
United States
v.
Stebbins
77-1078.
Court of Appeals for the Second Circuit.
Jun 24, 1977.
562 F.2d 39
Published

562 F.2d 39

U. S.
v.
Stebbins

No. 77-1078

United States Court of Appeals, Second Circuit

6/24/77

1

D.Vt.

AFFIRMED