green
Positive treatment
4.2 score
Treatment trajectory · 1983 → 2026 · click a year to view as-of
1983
2004
2026
Top citers, strongest first. 11 distinct citers.
How cited ↗
cited
Cited "see"
Gunkle v. Comm'r
See McGahen v. Commissioner , 76 T.C. 468 , 478-479 (1981) , aff'd without published opinion , 720 F.2d 664 (3d Cir. 1983) .
cited
Cited "see"
Jackson v. Commissioner
See, for example, McGahen v. Commissioner, 76 T.C. 468 (1981) , affd. without published opinion 720 F.2d 664 (3d Cir. 1983) ; Long v. Commissioner, T.C.
cited
Cited "see"
Hartman v. Commissioner
See McGahen v. Commissioner, 76 T.C. 468 , 484 n. 16 (1981) , affd. without published opinion 720 F.2d 664 (3d Cir. 1983) .
cited
Cited "see"
Weaver v. Commissioner
See McGahen v. Commissioner, 76 T.C. 468 , 482-483 (1981) , affd. without published opinion 720 F.2d 664 ↩ (3d.
discussed
Cited "see"
Hollingshead v. Commissioner
See, among others, McGahen v. Commissioner, 76 T.C. 468 , 484 (1981) , *521 affd. 720 F.2d 664 (3rd Cir. 1983) ; Inter-American Life Insurance Co. v. Commissioner, 56 T.C. 497 , 512 (1971) , affd. 469 F.2d 697 (9th Cir. 1972) .
discussed
Cited "see, e.g."
Church of Spiritual Technology v. United States
Conditioning the receipt of property on obtaining tax-exempt status is “an element that indicates the possibility, if not the likelihood, that the for-profit corporations were trading on such status.” Est of Hawaii v. Commissioner, 71 T.C. 1067, 1080 (1979), aff’d, 647 F.2d 170 (9th Cir.1981); see also McGahen v. Commissioner, 76 T.C. 468, 480 (1981), aff’d, 720 F.2d 664 (3d Cir.1983); Basic Bible Church v. Commissioner, 74 T.C. 846, 850 (1980), aff’d, Granzow v. Commissioner, 739 F.2d 265 (7th Cir.1984).
discussed
Cited "see, e.g."
Contrans, Inc. v. Ryder Truck Rental, Inc.
See, e.g., Maryland Casualty Co. v. Horace Mann Insurance Co., 551 F.Supp. 907, 910 (W.D.Pa.1982), aff'd mem., 720 F.2d 664 (3d Cir.1983) (because no attempt is made to escape liability entirely, court refuses to read clause as an escape clause).
discussed
Cited "see, e.g."
Contrans, Inc. v. Ryder Truck Rental, Inc.
See, e.g., Maryland Casualty Co. v. Horace Mann Insurance Co., 551 F.Supp. 907, 910 (W.D.Pa.1982), aff'd mem., 720 F.2d 664 (3d Cir.1983) (because no attempt is made to escape liability entirely, court refuses to read clause as an escape clause). 11 The interpretation of an insurance policy when the facts are not in dispute is a question of law for the court.
discussed
Cited "see, e.g."
Gerling International Ins. Co. v. Commissioner
(2×)
See also McGahen v. Commissioner , 76 T.C. 468 , 478 (1981) , affd. without published opinion 720 F.2d 664 (3d Cir. 1983) .
cited
Cited "see, e.g."
Beauvais v. Commissioner
See also, McGahen v. Commissioner, 76 T.C. 468 , 481 (1981) , affd. without published opinion 720 F.2d 664 (3d Cir. 1983) ; Basic Bible Church v. Commissioner, 74 T.C. 846 , 855 (1980) .
discussed
Cited "see, e.g."
Self-Realization Brotherhood, Inc. v. Commissioner
See also McGahen v. Commissioner, 76 T.C. 468 (1981) , affd. by an unpublished opinion 720 F.2d 664 (3d Cir. 1983) ; Basic Bible Church v. Commissioner, supra. The administrative record makes it apparent that petitioner serves *378 a private rather than public purpose.
Retrieving the full opinion text from the archive…
McGahen
v.
C. I. R
v.
C. I. R
81-2600.
Court of Appeals for the Third Circuit.
Aug 25, 1983.
720 F.2d 664
Published
McGahen
v.
C. I. R.
81-2600
UNITED STATES COURT OF APPEALS Third Circuit
8/25/83
U.S.T.C., Dawson, J.
AFFIRMED