Holt Motor Express Inc., Appeal Of, 691 F.2d 490 (3rd Cir. 1982). · Go Syfert
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Holt Motor Express Inc., Appeal Of, 691 F.2d 490 (3rd Cir. 1982). Cases Citing This Book View Copy Cite
122 citation events (10 in the last 25 years) across 15 distinct courts.
Strongest positive: Sun Capital Partners III, LP v. New England Teamsters & Trucking Industry Pension Fund (mad, 2016-03-28) · Strongest negative: McManus v. Commissioner (tax, 1987-09-14)
Treatment trajectory · 1982 → 2026 · click a year to view as-of
1982 2004 2026
Top citers, strongest first. 15 distinct citers. How cited ↗
cited Cited "but see" McManus v. Commissioner
Tax Ct. · 1987 · signal: but see · confidence high
But see Goodwin v. Commissioner, 75 T.C. 424 , 433 n.8 (1980) affd. without published opinion 691 F.2d 490 (3d Cir. 1982) .
discussed Cited "see" Sun Capital Partners III, LP v. New England Teamsters & Trucking Industry Pension Fund
D. Mass. · 2016 · signal: see · confidence high
See Brannen v. Commissioner, 722 F.2d 695, 703 (11th Cir.1984) (citing Madison Gas & Electric Co. v. Commissioner, 72 T.C. 521 (1979), aff'd, 633 F.2d 512 (7th Cir.1980) and Goodwin v. Commissioner, 75 T.C. 424 (1980), aff'd without published opinion, 691 F.2d 490 (3d Cir.1982)).
cited Cited "see" Griggs v. Comm'r
Tax Ct. · 2013 · signal: see · confidence high
See Goodwin v. Commissioner , 75 T.C. 424 , 440-441 (1980) , aff'd without published opinion , 691 F.2d 490 (3d Cir. 1982) ; Lay v. Commissioner , 69 T.C. 421 , 437-440 (1977) .
cited Cited "see" Wray v. Commissioner
Tax Ct. · 1993 · signal: see · confidence high
Sec. 761(b); see Goodwin v. Commissioner , 75 T.C. 424 , 437-438 (1980) , affd. without published opinion 691 F.2d 490 (3d Cir. 1982) .
discussed Cited "see" Bronson v. Commissioner
Tax Ct. · 1992 · signal: see · confidence high
See Goodwin v. Commissioner , 75 T.C. 424 , 433 (1980) , affd. without published opinion 691 F.2d 490 (3d Cir. 1982) . *188 Accordingly, the management and marketing fees and other expenses incurred in 1982 are not current expenses and must be capitalized.
cited Cited "see" American Society of Composers, Authors and Publishers v. Showtime/the Movie Channel, Inc., Applicant-Appellee
2d Cir. · 1990 · signal: see · confidence high
See Broadcast Music, Inc. v. Moor Law, Inc., 527 F.Supp. 758, 764 (D.Del.1981), aff'd mem., 691 F.2d 490 (3d Cir.1982).
cited Cited "see" Sorrell v. Commissioner
Tax Ct. · 1987 · signal: see · confidence high
See Goodwin v. Commissioner, 75 T.C. 424 (1980) , affd. without published opinion 691 F.2d 490 (3d Cir. 1982) .
cited Cited "see" Vertin v. Commissioner
Tax Ct. · 1987 · signal: see · confidence high
See Goodwin v. Commissioner, 75 T.C. 424 , 433 (1980) , affd. without published opinion 691 F.2d 490 (3d Cir. 1982) , and cases there cited.
cited Cited "see" Alex A. Aboussie, Alice Aboussie, Robert Aboussie and Linda Aboussie v. United States
8th Cir. · 1985 · signal: see · confidence high
See Goodwin v. Commissioner, 75 T.C. 424 (1980), aff’d, 691 F.2d 490 (3d Cir.1982).
discussed Cited "see" Hoopengarner v. Commissioner (2×)
Tax Ct. · 1983 · signal: see · confidence high
See Goodwin v. Commissioner, 75 T.C. 424 , 434 n.8 (1980), affd. without published opinion 691 F.2d 490 (3d Cir. 1982).
discussed Cited "see" Noble v. Commissioner (2×)
unknown court · 1982 · signal: see · confidence high
See Goodwin v. Commissioner, 75 T.C. 424 , 442 n. 13 (1980), affd. 691 F.2d 490 (3d Cir. 1982).
cited Cited "see" Kanofsky
unknown court · Jam · signal: see · confidence high
See Goodwin v. Commissioner, 75 T.C. 424 , 433 n.8 (1980) , affd. without published opinion 691 F.2d 490 ↩ (3d Cir. 1982) , wherein we question the District Court's analysis. 10.
cited Cited "see, e.g." Specialty Restaurants Corp. v. Commissioner
Tax Ct. · 1992 · signal: see, e.g. · confidence low
See e.g., Goodwin v. Commissioner , 75 T.C. 424 , 433-434 n.8 (1980) , affd. without published opinion 691 F.2d 490 ↩ (3d Cir. 1981) .
discussed Cited "see, e.g." Brotherman v. United States
Ct. Cl. · 1984 · signal: see also · confidence low
See also Goodwin v. Commissioner, 75 T.C. 424 (1980), aff'd without published opinion 691 F.2d 490 (3d Cir.1982) (partnership formed to build and operate low-income housing was not carrying on trade or business before first tenants moved in); cf. Madison Gas and Electric Co. v. Commissioner, 633 F.2d 512 (7th Cir.1980) (Utility that had formed joint venture to construct nuclear plant could not deduct employee training expenses paid until actual business operations commenced; expenses were pre-operational and had to be capitalized.).
cited Cited "see, e.g." Davis
unknown court · Jua · signal: see, e.g. · confidence low
See, e.g., Goodwin v. Commissioner, 75 T.C. 424 , 440-442 (1980) , affd. without published opinion 691 F.2d 490 (3d Cir. 1982) ; Lange v. Comm'r, T.C.
Retrieving the full opinion text from the archive…
Holt Motor Express Inc., Appeal Of
82-1012.
Court of Appeals for the Third Circuit.
Aug 4, 1982.
691 F.2d 490
Published

691 F.2d 490

Holt Motor Express Inc., Appeal of

82-1012, 82-1013

UNITED STATES COURT OF APPEALS Third Circuit

8/4/82

1

E.D.Pa.

AFFIRMED