green
Positive treatment
4.5 score
Treatment trajectory · 1985 → 2026 · click a year to view as-of
1985
2005
2026
Top citers, strongest first. 13 distinct citers.
How cited ↗
cited
Cited "see"
Harris v. Commissioner
See Brooks v. Commissioner , 82 T.C 413 , 429-430 (1984) , affd. without published opinion 772 F.2d 910 (9th Cir. 1985) .
cited
Cited "see"
Tangent Dev. Corp. v. Commissioner
See Brooks v. Commissioner , 82 T.C. 413 , 429-430 (1984) , affd. without published opinion 772 F.2d 910 (9th Cir. 1985) .
discussed
Cited "see"
Stamm International Corp. v. Commissioner
(2×)
See generally Brooks v. Commissioner , 82 T.C. 413 , 429-430 (1984) , affd. without published opinion 772 F.2d 910 ↩ (9th Cir. 1985) . 2.
cited
Cited "see"
Tilley
See Brooks v. Commissioner , 82 T.C. 413 , 433 (1984) , affd. without published opinion 772 F.2d 910 (9th Cir. 1985) .
cited
Cited "see"
Patmon
See Brooks v. Commissioner , 82 T.C. 413 , 422-425 (1984) , affd. without published opinion 772 F.2d 910 (9th Cir. 1985) ; see also Rule 149(b) .
discussed
Cited "see"
Mathia
See id. "'These unnecessary burdens on the system are unreasonable and unfair from the standpoint of everyone involved.'" Id. (quoting Brooks v. Commissioner, 82 T.C. 413 , 430 (1984) , affd. without published opinion 772 F.2d 910 (9th Cir. 1985) ).
cited
Cited "see"
Comm'r
See Brooks v. Commissioner , 82 T.C. 413 , 426 (1984) , affd. without published opinion 772 F.2d 910 (9th Cir. 1985) ; Ritchie v. Commissioner , 72 T.C. 126 , 128 (1979) .
cited
Cited "see, e.g."
Rudy Castaneda & Julie Castaneda v. Commissioner
See, e.g., Brooks v. Commissioner, 82 T.C. 413, 432-433 (1984), aff’d without published opinion, 772 F.2d 910 (9th Cir. 1985).
cited
Cited "see, e.g."
George v. Comm'r
See, e.g., Brooks v. Commissioner , 82 T.C. 413 , 432-433 (1984) , aff'd without published opinion , 772 F.2d 910 (9th Cir. 1985) .
discussed
Cited "see, e.g."
Franke v. Comm'r
See, e.g., Brooks v. Commissioner, 82 T.C. 413 , 432-433 (1984) , affd. without published opinion 772 F.2d 910 (9th Cir. 1985) . *10 Respondent does not have the burden of disproving petitioner's entitlement to deductions, even in a criminal case where the Government bears a heavier burden of proof.
cited
Cited "see, e.g."
Evans v. Comm'r
See, e.g., Brooks v. Commissioner , 82 T.C. 413 , 432-433 (1984) , affd. without published opinion 772 F.2d 910 (9th Cir. 1985) .
discussed
Cited "see, e.g."
Donald G. Smith v. Commissioner of Internal Revenue
(2×)
See also Brooks v. Commissioner, 82 T.C. 413, 431-32 (1984) aff'd, 772 F.2d 910 (9th Cir.1985).
discussed
Cited "see, e.g."
Uscinski
Memo. 1998-226 ; see also Brooks v. Commissioner, 82 T.C. 413 , 431 (1984) (holding that a section 7201 conviction collaterally estops a taxpayer from denying fraud for purposes of section 6653(b) , the predecessor of section 6663 ), affd. without published opinion 772 F.2d 910 (9th Cir. 1985) .
Retrieving the full opinion text from the archive…
Castro
v.
I.N.S
v.
I.N.S
83-7690.
Court of Appeals for the Ninth Circuit.
Sep 4, 1985.
772 F.2d 910
Published
Castro
v.
I.N.S.
83-7690
United States Court of Appeals,
Ninth Circuit.
9/4/85
1
I.N.S.
PETITION FOR REVIEW DENIED