Grainger v. Lapesarde Eliecer 78-2792, 647 F.2d 170 (9th Cir. 1981). · Go Syfert
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Grainger v. Lapesarde Eliecer 78-2792, 647 F.2d 170 (9th Cir. 1981). Cases Citing This Book View Copy Cite
744 citation events (149 in the last 25 years) across 12 distinct courts.
Strongest positive: Sean Paul Polete (tax, 2023-12-18)
Treatment trajectory · 1980 → 2026 · click a year to view as-of
1980 2003 2026
Top citers, strongest first. 50 distinct citers. How cited ↗
cited Cited "see" Sean Paul Polete
Tax Ct. · 2023 · signal: see · confidence high
See Golanty v. Commissioner, 72 T.C. 411 , 425–26 (1979), aff’d without 12 published opinion, 647 F.2d 170 (9th Cir. 1981).
cited Cited "see" Wolfgang Frederick Kraske
Tax Ct. · 2023 · signal: see · confidence high
See Golanty v. Commissioner, 72 T.C. 411 , 427–28 (1979), aff’d, 647 F.2d 170 (9th Cir. 1981) (unpublished table decision).
cited Cited "see" Donald E. Swanson
Tax Ct. · 2023 · signal: see · confidence high
See Golanty v. Commissioner, 72 T.C. 411 , 426–27 (1979), aff’d without published opinion, 647 F.2d 170 (9th Cir. 1981).
cited Cited "see" Joseph William Sherman
Tax Ct. · 2023 · signal: see · confidence high
See Golanty v. Commissioner, 72 T.C. 411 , 425–26 (1979), aff’d without published opinion, 647 F.2d 170 (9th Cir. 1981).
cited Cited "see" Paul C. Wondries & Patricia Wondries
Tax Ct. · 2023 · signal: see · confidence high
See Golanty v. Commissioner, 72 T.C. 411 , 427–28 (1979), aff’d without published opinion, 647 F.2d 170 (9th Cir. 1981); Hillman 11 [*11] v. Commissioner, T.C.
cited Cited "see" William R. Huff & Cathy Markey Huff
Tax Ct. · 2021 · signal: see · confidence high
See Golanty v. Commissioner, 72 T.C. 411, 426-427 (1979), aff’d without published opinion, 647 F.2d 170 (9th Cir. 1981); see also Phillips v. Commissioner, T.C.
cited Cited "see" Mitchel Skolnick & Leslie Skolnick
Tax Ct. · 2021 · signal: see · confidence high
See Golanty v. Commissioner, 72 T.C. 411, 426 (1979), aff’d without published opinion, 647 F.2d 170 (9th Cir. 1981); sec. 1.183-2(b), Income Tax Regs.
cited Cited "see" Eric Freeman
Tax Ct. · 2021 · signal: see · confidence high
See Golanty v. Commissioner, 72 T.C. 411, 426 (1979), aff’d without published opinion, 647 F.2d 170 (9th Cir. 1981); sec. 1.183-2(b), Income Tax Regs.
cited Cited "see" Mitchel Skolnick & Brianna Skolnick
Tax Ct. · 2021 · signal: see · confidence high
See Golanty v. Commissioner, 72 T.C. 411, 426 (1979), aff’d without published opinion, 647 F.2d 170 (9th Cir. 1981); sec. 1.183-2(b), Income Tax Regs.
cited Cited "see" Joseph A. Gallegos & Joy K. Gallegos
Tax Ct. · 2021 · signal: see · confidence high
See Golanty v. Commissioner, 72 T.C. 411, 432 (1979), aff’d, 647 F.2d 170 (9th Cir. 1981).
cited Cited "see" Stephen Whatley & Lucile M. Whatley
Tax Ct. · 2021 · signal: see · confidence high
See Golanty v. Commissioner, 72 T.C. 411, 430 (1979), aff’d without published opinion, 647 F.2d 170 (9th Cir. 1981). - 17 - [*17] Whatley kept only very limited business records for Sheepdog Farms.
cited Cited "see" WP Realty, LP, Olympia Realty, Inc., Tax Matters Partner v. Commissioner
Tax Ct. · 2019 · signal: see · confidence high
See Golanty v. Commissioner, 72 T.C. 411, 426 (1979), aff’d, 647 F.2d 170 (9th Cir. 1981).
cited Cited "see" Denise Celeste McMillan v. Commissioner
Tax Ct. · 2019 · signal: see · confidence high
See - 33 - [*33] Golanty v. Commissioner, 72 T.C. 411, 430 (1979), aff’d without published opinion, 647 F.2d 170 (9th Cir. 1981).
cited Cited "see" Theodore James Zalesiak v. Commissioner
Tax Ct. · 2019 · signal: see · confidence high
Sec. 1.183-2(b), Income Tax Regs.; see Golanty v. Commissioner, 72 T.C. 411, 426 (1979), aff’d, 647 F.2d 170 (9th Cir. 1981); Boneparte v. Commissioner, T.C.
cited Cited "see" Edward G. Kurdziel, Jr. v. Commissioner
Tax Ct. · 2019 · signal: see · confidence high
See Golanty v. Commissioner, 72 T.C. 411, 432 (1979), aff’d, 647 F.2d 170 (9th Cir. 1981).
discussed Cited "see" Shane v. Robison & Robin S. Robison v. Commissioner (2×)
Tax Ct. · 2018 · signal: see · confidence high
See Golanty v. Commissioner, 72 T.C. 411, 430 (1979), aff’d, 647 F.2d 170 (9th Cir. 1981).
cited Cited "see" Hoffmann v. Comm'r
Tax Ct. · 2016 · signal: see · confidence high
See Golanty v. Commissioner , 72 T.C. 411 , 426 (1979) , aff'd without published opinion , 647 F.2d 170 (9th Cir. 1981) ; Schlievert v. Commissioner , T.C.
cited Cited "see" Akey v. Comm'r
unknown court · 2015 · signal: see · confidence high
See Golanty v. Commissioner , 72 T.C. 411 , 426 (1979) , aff'd without published opinion , 647 F.2d 170 (9th Cir. 1981) ; Allen v. Commissioner , 72 T.C. 28 , 34 (1979) .
discussed Cited "see" Pouemi v. Comm'r
Tax Ct. · 2015 · signal: see · confidence high
See Golanty v. Commissioner , 72 T.C. 411 , 427 (1979) (noting that a series of substantial losses suggests the lack of a profit motive), aff'd without published opinion , 647 F.2d 170 (9th Cir. 1981) ; sec. 1.183-2(b)(6), Income Tax Regs.
discussed Cited "see" Valery Choutou Pouemi & Sandrine Atemekeng v. Commissioner
Tax Ct. · 2015 · signal: see · confidence high
See Golanty v. Commissioner, 72 T.C. 411, 427 (1979) (noting that a series of substantial losses suggests the lack of a profit motive), aff’d without published opinion, 647 F.2d 170 (9th Cir. 1981); sec. 1.183-2(b)(6), Income Tax Regs.
cited Cited "see" Akey v. Comm'r
unknown court · 2014 · signal: see · confidence high
See Golanty v. Commissioner , 72 T.C. 411 , 426 (1979) , aff'd without published opinion , 647 F.2d 170 (9th Cir. 1981) ; Allen v. Commissioner , 72 T.C. 28 , 34 (1979) .
cited Cited "see" Terry Gene Akey v. Commissioner
Tax Ct. · 2014 · signal: see · confidence high
See Golanty v. Commissioner, 72 T.C. 411, 426 (1979), aff'd without published opinion, 647 F.2d 170 (9th Cir. 1981); Allen v. Commissioner, 72 T.C. 28, 34 (1979).
cited Cited "see" Schlievert v. Comm'r
Tax Ct. · 2013 · signal: see · confidence high
See Golanty v. Commissioner , 72 T.C. 411 , 426 (1979) , aff'd without published opinion , 647 F.2d 170 (9th Cir. 1981) .
discussed Cited "see" Hoelscher v. Comm'r
Tax Ct. · 2013 · signal: see · confidence high
See Golanty v. Commissioner , 72 T.C. 411 , 426 (1979) , aff'd without published opinion , 647 F.2d 170 (9th Cir. 1981) ; sec. 1.183-2(b), Income Tax Regs. (setting forth nine nonexclusive factors that may indicate whether a taxpayer has a profit objective).
cited Cited "see" Storey v. Comm'r
Tax Ct. · 2013 · signal: see · confidence high
See Golanty v. Commissioner , 72 T.C. 411 , 426 (1979) , aff'd without published opinion , 647 F.2d 170 (9th Cir. 1981) .
cited Cited "see" Sernett v. Comm'r
Tax Ct. · 2012 · signal: see · confidence high
See Golanty v. Commissioner , 72 T.C. 411 , 430 (1979) , aff'd without published opinion , 647 F.2d 170 (9th Cir. 1981) ; Nissley v. Commissioner , T.C.
cited Cited "see" Verrett v. Comm'r
Tax Ct. · 2012 · signal: see · confidence high
See Golanty v. Commissioner , 72 T.C. 411 , 426 (1979) , aff'd without published opinion , 647 F.2d 170 (9th Cir. 1981) .
cited Cited "see" Foster v. Comm'r
Tax Ct. · 2012 · signal: see · confidence high
See Golanty v. Commissioner , 72 T.C. 411 , 425 (1979) , aff'd without published opinion , 647 F.2d 170 (9th Cir. 1981) .
cited Cited "see" Storey v. Comm'r
Tax Ct. · 2012 · signal: see · confidence high
See Golanty v. Commissioner , 72 T.C. 411 , 426 (1979) , aff'd without published opinion , 647 F.2d 170 (9th Cir. 1981) .
cited Cited "see" Ryberg v. Comm'r
Tax Ct. · 2012 · signal: see · confidence high
See Golanty v. Commissioner , 72 T.C. 411 , 426 (1979) , aff'd without published opinion , 647 F.2d 170 (9th Cir. 1981) .
cited Cited "see" Wilmot v. Comm'r
Tax Ct. · 2011 · signal: see · confidence high
See Golanty v. Commissioner , 72 T.C. 411 , 430 (1979) , affd. without published opinion 647 F.2d 170 (9th Cir. 1981) .
cited Cited "see" Stenslet v. Comm'r
Tax Ct. · 2010 · signal: see · confidence high
See Golanty v. Commissioner, 72 T.C. 411 , 426 (1979) , affd. without published opinion 647 F.2d 170 ↩ (9th Cir. 1981) . 5.
cited Cited "see" Smith v. Comm'r
Tax Ct. · 2007 · signal: see · confidence high
See Golanty v. Commissioner, 72 T.C. 411 , 426 (1979) , affd. without published opinion 647 F.2d 170 (9th Cir. 1981) .
cited Cited "see" O'CONNOR v. COMMISSIONER
Tax Ct. · 2001 · signal: see · confidence high
See Golanty v. Commissioner, 72 T.C. 411 , 426 (1979) , affd. without published opinion 647 F.2d 170 (9th Cir. 1981) .
cited Cited "see" Stasewich v. Commissioner
Tax Ct. · 2001 · signal: see · confidence high
See Golanty v. Commissioner, 72 T.C. 411 , 426 (1979) , affd. without published opinion 647 F.2d 170 (9th Cir. 1981) ; sec. 1.183-2(a), Income Tax Regs.
cited Cited "see" Stonecipher v. Commissioner
Tax Ct. · 2000 · signal: see · confidence high
See Golanty v. Commissioner, 72 T.C. 411 , 425-426 (1979) , affd. without published opinion 647 F.2d 170 (9th Cir. 1981) ; Allen v. Commissioner, supra at 33 ; sec. 1.183- 2(a), Income Tax Regs.
cited Cited "see" Dirkse v. Commissioner
Tax Ct. · 2000 · signal: see · confidence high
See Golanty v. Commissioner, 72 T.C. 411 , 427-428 (1979) , affd. 647 F.2d 170 (9th Cir. 1981) .
cited Cited "see" Tammaro v. Commissioner
Tax Ct. · 2000 · signal: see · confidence high
See Golanty v. Commissioner, 72 T.C. 411 , 426 (1979) , affd. without published opinion 647 F.2d 170 (9th Cir. 1981) .
cited Cited "see" Hastings v. Commissioner
Tax Ct. · 1999 · signal: see · confidence high
See id.
cited Cited "see" Flanagin v. Commissioner
Tax Ct. · 1999 · signal: see · confidence high
See Golanty v. Commissioner, 72 T.C. 411 , 426 (1979) , affd. without opinion 647 F.2d 170 (9th Cir. 1981) .
cited Cited "see" Holowinski v. Commissioner
Tax Ct. · 1997 · signal: see · confidence high
See Golanty v. Commissioner , 72 T.C. 411 , 427 (1979) , affd. without published opinion 647 F.2d 170 (9th Cir. 1981) .
cited Cited "see" Lockett v. Commissioner
Tax Ct. · 1994 · signal: see · confidence high
Sec. 162; see Golanty v. Commissioner , 72 T.C. 411 , 425-426 (1979) , affd. without published opinion 647 F.2d 170 (9th Cir. 1981) .
cited Cited "see" Osteen v. Commissioner
Tax Ct. · 1993 · signal: see · confidence high
See Golanty v. Commissioner , 72 T.C. 411 , 426 (1979) , affd. without opinion 647 F.2d 170 (9th Cir. 1982) .
cited Cited "see" Keller v. Commissioner
Tax Ct. · 1993 · signal: see · confidence high
See Golanty v. Commissioner , 72 T.C. 411 , 432 (1979) , *431 affd. without published opinion 647 F.2d 170 (9th Cir. 1981) .
cited Cited "see" Kamholz v. Commissioner
Tax Ct. · 1990 · signal: see · confidence high
See Golanty v. Commissioner , 72 T.C. 411 , 427 (1979) , affd. without opinion 647 F.2d 170 (9th Cir. 1981) . *225 (2) Petitioner did not participate in the activity's day-to-day operation.
cited Cited "see" Lorren v. Commissioner
Tax Ct. · 1989 · signal: see · confidence high
See Golanty v. Commissioner , 72 T.C. 411 , 427 (1979) , affd. *393 without published opinion 647 F.2d 170 (9th Cir. 1981) .
cited Cited "see" Erhard Seminars Training v. Commissioner
Tax Ct. · 1986 · signal: see · confidence high
See generally est of Hawaii v. Commissioner, 71 T.C. 1067 (1979) , affd. without published opinion 647 F.2d 170 ↩ (9th Cir. 1981) . 4.
cited Cited "see" Faulkner v. Commissioner
Tax Ct. · 1985 · signal: see · confidence high
See Golanty v. Commissioner, 72 T.C. 411 , 428 (1979) , affd. without published opinion 647 F.2d 170 ↩ (9th Cir. 1981) . 14.
cited Cited "see" Deegan v. Commissioner
Tax Ct. · 1985 · signal: see · confidence high
See Golanty v. Commissioner, 72 T.C. 411 (1979) , affd. without published opinion 647 F.2d 170 (9th Cir. 1981) .
discussed Cited "see" Church of Scientology v. Commissioner (2×)
Tax Ct. · 1984 · signal: see · confidence high
See est of Hawaii v. Commissioner, 71 T.C. 1067, 1078-1079 (1979), affd. in a unpublished opinion 647 F.2d 170 (9th Cir. 1981).
Retrieving the full opinion text from the archive…
Grainger
v.
Lapesarde Eliecer 78-2792
170.
Court of Appeals for the Ninth Circuit.
Mar 27, 1981.
647 F.2d 170
Published

647 F.2d 170

Grainger
v.
Lapesarde
ELIECER
78-2792

UNITED STATES COURT OF APPEALS Ninth Circuit

3/27/81

1

C.D.Cal.

APPEAL DISMISSED