Levy v. Toyota Motor Sales, Usa, Inc, 786 F.2d 1174 (9th Cir. 1986). · Go Syfert
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Levy v. Toyota Motor Sales, Usa, Inc, 786 F.2d 1174 (9th Cir. 1986). Cases Citing This Book View Copy Cite
131 citation events (31 in the last 25 years) across 4 distinct courts.
Strongest positive: Little Mt. Corp. v. Comm'r (tax, 2016-08-08) · Strongest negative: Barge v. Commissioner (tax, 1997-04-23)
Treatment trajectory · 1986 → 2026 · click a year to view as-of
1986 2006 2026
Top citers, strongest first. 25 distinct citers. How cited ↗
discussed Cited "but see" Barge v. Commissioner
Tax Ct. · 1997 · signal: but cf. · confidence high
But cf. Harwood v. Commissioner , 82 T.C. 239 , 265 (1984) (declining to accept an income capitalization approach to value limited partnership interests in a family partnership engaged in the forest products business), affd. without published opinion 786 F.2d 1174 (9th Cir. 1986) .
cited Cited "see" Little Mt. Corp. v. Comm'r
Tax Ct. · 2016 · signal: see · confidence high
See Harwood v. Commissioner , 82 T.C. 239 , 258 (1984) , aff'd without published opinion , 786 F.2d 1174 (9th Cir. 1986) ; Holden v. Commissioner , T.C.
examined Cited "see" ESTATE OF H.A. TRUE v. COMMISSIONER (3×)
Tax Ct. · 2001 · signal: see · confidence high
See Harwood v. Commissioner, 82 T.C. 239 , 259 (1984) (citing Estate of Reynolds v. Commissioner, 55 T.C. at 201 ), affd. without published opinion 786 F.2d 1174 (9th Cir. 1986) .
discussed Cited "see" Estate of Hendrickson v. Commissioner
Tax Ct. · 1999 · signal: see · confidence high
See Harwood v. Commissioner, 82 T.C. 239 , 259 (1984) , affd. without published opinion 786 F.2d 1174 (9th Cir. 1986) . *465 There is no evidence of any arm's-length bargaining of decedent with her children that suggests that business purposes rather than family relationships were the impelling considerations.
cited Cited "see" Kudo v. Comm'r
Tax Ct. · 1998 · signal: see · confidence high
See Harwood v. Commissioner, 82 T.C. 239 , 258 (1984) , affd. without published opinion 786 F.2d 1174 (9th Cir. 1986) ; see also Schaefer v. Commissioner, T.C.
discussed Cited "see" Estate of Cullison v. Commissioner
Tax Ct. · 1998 · signal: see · confidence high
Id.; see Harwood v. Commissioner, 82 T.C. 239 , 257-258 (1984) , affd. without published opinion 786 F.2d 1174 (9th Cir. 1986) ; see also Carson v. Commissioner, 641 F.2d 864 , 866 (10th Cir. 1981) , affg. 71 T.C. 252 (1978) .
cited Cited "see" Morrow v. Commissioner
Tax Ct. · 1995 · signal: see · confidence high
See Harwood v. Commissioner , 82 T.C. 239 , 267 (1984) , affd. without published opinion 786 F.2d 1174 (9th Cir. 1986) ; Estate of Andrews v. Commissioner , supra .
discussed Cited "see" Estate of McLendon v. Commissioner
unknown court · 1993 · signal: see · confidence high
See Harwood v. Commissioner , 82 T.C. 239 (1984) , affd. without published opinion 786 F.2d 1174 (9th Cir. 1986) ; see also Estate of Bergan v. Commissioner , 1 T.C. 543 , 553-554 (1943) *565 (value of gift equals value of property transferred over value of annuity promised).
cited Cited "see" Moore v. Commissioner
Tax Ct. · 1991 · signal: see · confidence high
See Harwood v. Commissioner , 82 T.C. 239 , 267 (1984) , affd. without published opinion 786 F.2d 1174 (9th Cir. 1986) ; *606 Estate of Andrews v. Commissioner , supra at 953 .
discussed Cited "see" Estate of Van Loben Sels v. Commissioner (2×)
Tax Ct. · 1986 · signal: see · confidence high
See Harwood v. Commissioner, 82 T.C. 239 , 267 (1984) , affd. per order 786 F.2d 1174 (1986) ; Buse v. Commissioner, 71 T.C. 1129 , 1136 , 1137 (1979) .See also United States v. 100 Acres of Land, 468 F.2d 1261 , 1265 (9th Cir. 1972) , cert. denied 414 U.S. 864 (1973) , where in a condemnation case the Court of Appeals stated: Ordinarily if there are sales of comparable property at or near the time the condemned property is taken, evidence in regard to such sales would be more appropriate then any other method in determining the market value of the property taken * * *. *122 The selection of c…
cited Cited "see" Commissioner
unknown court · Mar · signal: see · confidence high
See Harwood v. Commissioner, 82 T.C. 239 , 259 (1984) , affd. without published opinion 786 F.2d 1174 (9th Cir. 1986) ; Estate of Tiffany v. Commissioner, 47 T.C. 491 , 499 (1967) .
cited Cited "see" Commissioner
unknown court · Jua · signal: see · confidence high
See Harwood v. Commissioner, 82 T.C. 239 , 267-268 (1984) , affd. without published opinion 786 F.2d 1174 (9th Cir. 1986) ; Estate of Williams v. Commissioner, T.C.
cited Cited "see" Comm'r
unknown court · Joh · signal: see · confidence high
See Harwood v. Commissioner, 82 T.C. 239 , 258 (1984) , affd. without published opinion 786 F.2d 1174 (9th Cir. 1986) ; Estate of Stone v. Commissioner, T.C.
cited Cited "see, e.g." Ibor Corporation
Tax Ct. · 2021 · signal: see, e.g. · confidence low
See, e.g., Harwood v. Commissioner, 82 T.C. 239, 258 (1984), aff’d without published opinion, 786 F.2d 1174 (9th Cir. 1986).
cited Cited "see, e.g." Robert C. Caylor & Clara E. Caylor
Tax Ct. · 2021 · signal: see, e.g. · confidence low
See, e.g., Harwood v. Commissioner, 82 T.C. 239, 258 (1984), aff’d without published opinion, 786 F.2d 1174 (9th Cir. 1986).
cited Cited "see, e.g." Robert Caylor Construction Company
Tax Ct. · 2021 · signal: see, e.g. · confidence low
See, e.g., Harwood v. Commissioner, 82 T.C. 239, 258 (1984), aff’d without published opinion, 786 F.2d 1174 (9th Cir. 1986).
cited Cited "see, e.g." Caylor Land & Development, Inc.
Tax Ct. · 2021 · signal: see, e.g. · confidence low
See, e.g., Harwood v. Commissioner, 82 T.C. 239, 258 (1984), aff’d without published opinion, 786 F.2d 1174 (9th Cir. 1986).
cited Cited "see, e.g." Data Wave Management, Inc.
Tax Ct. · 2021 · signal: see, e.g. · confidence low
See, e.g., Harwood v. Commissioner, 82 T.C. 239, 258 (1984), aff’d without published opinion, 786 F.2d 1174 (9th Cir. 1986).
cited Cited "see, e.g." Robert C. Caylor, II & Margo D. Caylor
Tax Ct. · 2021 · signal: see, e.g. · confidence low
See, e.g., Harwood v. Commissioner, 82 T.C. 239, 258 (1984), aff’d without published opinion, 786 F.2d 1174 (9th Cir. 1986).
cited Cited "see, e.g." Robert C. Caylor II Exempt Trust
Tax Ct. · 2021 · signal: see, e.g. · confidence low
See, e.g., Harwood v. Commissioner, 82 T.C. 239, 258 (1984), aff’d without published opinion, 786 F.2d 1174 (9th Cir. 1986).
cited Cited "see, e.g." Bavispe Limited Partnership, Data Wave Management Inc., Tax Matters Partner
Tax Ct. · 2021 · signal: see, e.g. · confidence low
See, e.g., Harwood v. Commissioner, 82 T.C. 239, 258 (1984), aff’d without published opinion, 786 F.2d 1174 (9th Cir. 1986).
cited Cited "see, e.g." Mayfair Crest Limited Partnership, Ibor Corporation, Tax Matters Partner
Tax Ct. · 2021 · signal: see, e.g. · confidence low
See, e.g., Harwood v. Commissioner, 82 T.C. 239, 258 (1984), aff’d without published opinion, 786 F.2d 1174 (9th Cir. 1986).
cited Cited "see, e.g." Vistoso LLC, Robert C. Caylor II Exempt Trust, Tax Matters Partner
Tax Ct. · 2021 · signal: see, e.g. · confidence low
See, e.g., Harwood v. Commissioner, 82 T.C. 239, 258 (1984), aff’d without published opinion, 786 F.2d 1174 (9th Cir. 1986).
cited Cited "see, e.g." La Playa Caliente, LLC, Robert C. Caylor II Exempt Trust, Tax Matters Partner
Tax Ct. · 2021 · signal: see, e.g. · confidence low
See, e.g., Harwood v. Commissioner, 82 T.C. 239, 258 (1984), aff’d without published opinion, 786 F.2d 1174 (9th Cir. 1986).
cited Cited "see, e.g." Bantam, LLC, Robert C. Caylor, II Exempt Trust, Tax Matters Partner
Tax Ct. · 2021 · signal: see, e.g. · confidence low
See, e.g., Harwood v. Commissioner, 82 T.C. 239, 258 (1984), aff’d without published opinion, 786 F.2d 1174 (9th Cir. 1986).
Retrieving the full opinion text from the archive…
Levy
v.
Toyota Motor Sales, Usa, Inc
85-5639.
Court of Appeals for the Ninth Circuit.
Mar 14, 1986.
786 F.2d 1174
Published

786 F.2d 1174

Levy
v.
Toyota Motor Sales, USA, Inc.

85-5639

United States Court of Appeals,
Ninth Circuit.

3/14/86

1

C.D.Cal.

AFFIRMED