green
Positive treatment
Quoted verbatim 1×
2.5 score
G Cite
cited 3× by 1 distinct case ·
"We must apply the law as in effect during the taxable year in issue."
Treatment trajectory · 1984 → 2026 · click a year to view as-of
1984
2005
2026
Top citers, strongest first. 3 distinct citers.
How cited ↗
discussed
Cited as authority (quoted)
Tassielli
we must apply the law as in effect during the taxable year in issue.
cited
Cited "see"
Rhea v. Commissioner
See Orzechowski v. Commissioner, supra. , Anthes v. Commissioner, 81 T.C. 1 , 8 (1983) , affd. in unpublished opinion 740 F.2d 953 (1st Cir. June 1984) .
cited
Cited "see, e.g."
Pizza Pro Equip. Leasing, Inc. v. Comm'r
See, e.g., Anthes v. Commissioner , 81 T.C. 1 , 7 (1983) ("We must apply the law as in effect during the taxable year in issue."), aff 'd, 740 F.2d 953 (1st Cir. 1984) .
Retrieving the full opinion text from the archive…
Cusack
v.
Salerno
v.
Salerno
83-1584.
Court of Appeals for the First Circuit.
Jun 26, 1984.
740 F.2d 953
Cusack
v.
Salerno
83-1584
United States Court of Appeals,
First Circuit.
6/26/84
1
D.Mass.
AFFIRMED