green
Positive treatment
3.8 score
Treatment trajectory · 1981 → 2026 · click a year to view as-of
1981
2003
2026
Top citers, strongest first. 3 distinct citers.
How cited ↗
discussed
Cited "see"
Craig P. Mowry & Cricket U. Mowry v. Commissioner
See Ragghianti v. Commissioner, 71 T.C. 346, 349 (1978) (“[R]ecord ownership of stock, standing alone, is not determinative * * * beneficial ownership is the controlling factor.”), aff’d, 652 F.2d 65 (9th Cir. 1981).
cited
Cited "see"
Enis v. Comm'r
See Ragghianti v. Commissioner , 71 T.C. 346 , 349 (1978) , aff'd , 652 F.2d 65 (9th Cir. 1981) .
discussed
Cited "see, e.g."
Albert Lujan D/B/A Texas Wholesale Flower Co. v. Navistar, Inc., Navistar International Corporation, Navistar International Transportation Corp., International Truck and Engine Corporation and Santex Truck Centers, Ltd.
(CCH) 1783 , 2009 WL 1636287 , at *3 (2009); see also Regghianti v. Com’r, 71 T.C. 346, 349 (1973) (noting that a party to a transaction may be treated as an owner under the I.R.C. even though legal title has not passed), aff'd, 652 F.2d 65 (9th Cir.1981).
Retrieving the full opinion text from the archive…
Taylor
v.
Pancake Corner, Inc
v.
Pancake Corner, Inc
79-4556.
Court of Appeals for the Ninth Circuit.
May 26, 1981.
652 F.2d 65
Published
Taylor
v.
Pancake Corner, Inc.
79-4556
UNITED STATES COURT OF APPEALS Ninth Circuit
5/26/81
1
D.Or.
AFFIRMED