green
Positive treatment
3.1 score
Treatment trajectory · 1981 → 2026 · click a year to view as-of
1981
2003
2026
Top citers, strongest first. 3 distinct citers.
How cited ↗
cited
Cited "see"
Graev v. Commissioner
See Briggs v. Commissioner, 72 T.C. 646, 657 (1979), aff’d without published opinion, 665 F.2d 1051 (9th Cir. 1981).
cited
Cited "see"
Lawrence G. & Lorna Graev v. Commissioner
See Briggs v. Commissioner, 72 T.C. 646, 657 (1979), aff’d without published opinion, 665 F.2d 1051 (9th Cir. 1981).
discussed
Cited "see"
Stark v. Commissioner
(2×)
See Briggs v. Commissioner , 72 T.C. 646 (1979), *175 affd. without published opinion 665 F.2d 1051 (9th Cir. 1981) ; sec. 1.170A-1(e), Income Tax Regs. 7 The holding of Rev.
Retrieving the full opinion text from the archive…
Briggs
v.
Commissioner of Internal Revenue
v.
Commissioner of Internal Revenue
7550-76.
Court of Appeals for the Ninth Circuit.
Oct 26, 1981.
Published
Briggs
v.
Commissioner of Internal Revenue
79-7675, 7550-76
UNITED STATES COURT OF APPEALS Ninth Circuit
10/26/81
U.S.T.C. 72 T.C. 646
AFFIRMED