Phelps v. Hutto, 789 F.2d 917 (4th Cir. 1986). · Go Syfert
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Phelps v. Hutto, 789 F.2d 917 (4th Cir. 1986). Cases Citing This Book View Copy Cite
152 citation events (49 in the last 25 years) across 5 distinct courts.
Strongest positive: Sunil S. Patel & Laurie McAnally Patel (tax, 2025-11-12)
Treatment trajectory · 1986 → 2026 · click a year to view as-of
1986 2006 2026
Top citers, strongest first. 39 distinct citers. How cited ↗
discussed Cited "see" Sunil S. Patel & Laurie McAnally Patel
Tax Ct. · 2025 · signal: see · confidence high
See Stringer v. Commissioner, 84 T.C. 693 (1985) (refusing to sift through a voluminous and unintelligible record without the aid of a brief), aff’d, 789 F.2d 917 (4th Cir. 1986) (unpublished table decision); Kersting v. Commissioner, T.C.
cited Cited "see" Lakeview Hospice Care, Inc.
Tax Ct. · 2025 · signal: see · confidence high
See Stringer v. Commissioner, 84 T.C. 693, 704 (1985), aff’d, 789 F.2d 917 (4th Cir. 1986) (unpublished table decision).
cited Cited "see" Craig S. Walquist & Maria L. Walquist v. Commissioner
Tax Ct. · 2019 · signal: see · confidence high
See Stringer v. Commissioner, 84 T.C. 693, 706 (1985), aff’d without published opinion, 789 F.2d 917 (4th Cir. 1986).
cited Cited "see" Terrell v. Internal Revenue Serv. (In re Terrell)
Bankr. W.D. Okla. · 2018 · signal: see · confidence high
See Stringer v. Comm'r of Internal Revenue , 84 T.C. 693 , 715 (T.C. 1985), aff'd sub nom. 789 F.2d 917 (4th Cir. 1986).
cited Cited "see" Cancel v. Comm'r
Tax Ct. · 2017 · signal: see · confidence high
See Stringer v. Com-missioner , 84 T.C. 693 , 706 (1985) , aff'd without published opinion , 789 F.2d 917 (4th Cir. 1986) .
cited Cited "see" Hill v. Comm'r
Tax Ct. · 2015 · signal: see · confidence high
See Stringer v. Commissioner , 84 T.C. 693 , 706 (1985) , aff'd without published opinion , 789 F.2d 917 (4th Cir. 1986) .
cited Cited "see" Anderson v. Comm'r
Tax Ct. · 2014 · signal: see · confidence high
See Stringer v. Commissioner , 84 T.C. 693 , 706 (1985) , aff'd without published opinion , 789 F.2d 917 (4th Cir. 1986) .
cited Cited "see" Tucker v. Comm'r
Tax Ct. · 2014 · signal: see · confidence high
See Stringer v. Commissioner , 84 T.C. 693 , 706 (1985) , aff'd without published opinion , 789 F.2d 917 (4th Cir. 1986) .
cited Cited "see" Bond v. Comm'r
Tax Ct. · 2012 · signal: see · confidence high
See id. at 704-708 ; Hartman v. Commissioner , T.C.
cited Cited "see" Stanwyck v. Comm'r
Tax Ct. · 2012 · signal: see · confidence high
See Stringer v. Commissioner , 84 T.C. 693 , 704-708 (1985) , aff'd without published opinion , 789 F.2d 917 (4th Cir. 1986) .
cited Cited "see" Waldron v. Comm'r
Tax Ct. · 2011 · signal: see · confidence high
See Stringer v. Commissioner , 84 T.C. 693 , 706-708 (1985) , affd. without published opinion 789 F.2d 917 (4th Cir. 1986) .
cited Cited "see" Ahmadian v. Comm'r
Tax Ct. · 2010 · signal: see · confidence high
See Stringer v. Commissioner, 84 T.C. 693 (1985) , affd. without published opinion 789 F.2d 917 (4th Cir. 1986) .
cited Cited "see" WALL v. COMMISSIONER
Tax Ct. · 2001 · signal: see · confidence high
See Stringer v. Commissioner, 84 T.C. 693 , 706 (1985) , affd. without published opinion 789 F.2d 917 (4th Cir. 1986) ; Estate of Miller v. Commissioner, T.C.
cited Cited "see" Estate of Atkinson v. Commissioner
Tax Ct. · 2000 · signal: see · confidence high
See Stringer v. Commissioner, 84 T.C. 693 , 708 (1985) , affd. without published opinion 789 F.2d 917 (4th Cir. 1986) .
cited Cited "see" Share Network Found. v. Commissioner
Tax Ct. · 1999 · signal: see · confidence high
See Stringer v. Commissioner, 84 T.C. 693 , 708 (1985) , affd. without published opinion 789 F.2d 917 (4th Cir. 1986) . *270 We sustain respondent's determination.
discussed Cited "see" Kersting v. Commissioner
Tax Ct. · 1999 · signal: see · confidence high
See Stringer v. Commissioner, 84 T.C. 693 (1985) , affd. without published opinion 789 F.2d 917 (4th Cir. 1986) (wherein the Court refused to sift through a voluminous and unintelligible record without the aid of a brief).
cited Cited "see" Tamaki Found. v. Commissioner
Tax Ct. · 1999 · signal: see · confidence high
See Stringer v. Commissioner, 84 T.C. 693 , 708 (1985) , affd. without published opinion 789 F.2d 917 (4th Cir. 1986) . *222 We sustain respondent's determination.
cited Cited "see" Tate Family Found. v. Commissioner
Tax Ct. · 1999 · signal: see · confidence high
See Stringer v. Commissioner, 84 T.C. 693 , 708 (1985) , affd. without published opinion 789 F.2d 917 (4th Cir. 1986) . *218 We sustain respondent's determination.
cited Cited "see" Larry D. Bowen Family Found. v. Commissioner
Tax Ct. · 1999 · signal: see · confidence high
See Stringer v. Commissioner, 84 T.C. 693 , 708 (1985) , affd. without published opinion 789 F.2d 917 (4th Cir. 1986) . *202 We sustain respondent's determination.
cited Cited "see" Ewell v. Commissioner
Tax Ct. · 1996 · signal: see · confidence high
See Stringer v. Commissioner , 84 T.C. 693 , 708 (1985) , affd. without published opinion 789 F.2d 917 (4th Cir. 1986) ; cf. Kern Co. Elec.
cited Cited "see" Page Family Preservation Trust B v. Commissioner
Tax Ct. · 1991 · signal: see · confidence high
See Stringer v. Commissioner , 84 T.C. 693 , 706 (1985) , affd. 789 F.2d 917 (4th Cir. 1986) . 4.
cited Cited "see" Sparrow v. Commissioner
Tax Ct. · 1988 · signal: see · confidence high
See Stringer v. Commissioner, 84 T.C. 693 , 703-705 (1985) , affd. without published opinion 789 F.2d 917 (4th Cir. 1986) ; Imhoff v. Commissioner, T.C.
cited Cited "see" Bonansinga v. Commissioner
Tax Ct. · 1987 · signal: see · confidence high
See Stringer v. Commissioner, 84 T.C. 693 (1985) , affd. without published opinion 789 F.2d 917 (4th Cir. 1986) , and Calcutt v. Commissioner, 84 T.C. 716 ↩ (1985) . 4.
cited Cited "see" Apperson v. Commissioner
Tax Ct. · 1987 · signal: see · confidence high
See Stringer v. Commissioner, 84 T.C. 693 (1985) , affd. without published opinion 789 F.2d 917 (4th Cir. 1986) , and Calcutt v. Commissioner, 84 T.C. 716 ↩ (1985) .
cited Cited "see" Scallen v. Commissioner
Tax Ct. · 1987 · signal: see · confidence high
See Stringer v. Commissioner, 84 T.C. 693 , 705 (1985) , affd. without published opinion 789 F.2d 917 ↩ (4th Cir. 1986) . *.
cited Cited "see" Mock v. Commissioner
Tax Ct. · 1987 · signal: see · confidence high
See Stringer v. Commissioner, 84 T.C. 693 , 704-708 (1985) , affd. without published opinion 789 F.2d 917 (4th Cir. 1986) ; Calcutt v. Commissioner, 84 T.C. 716 , 721-722 (1985) .
cited Cited "see" Ripley v. Commissioner
Tax Ct. · 1987 · signal: see · confidence high
See Stringer v. Commissioner, 84 T.C. 693 , 704-708 (1985) , affd. without published opinion 789 F.2d 917 (4th Cir. 1986) .
cited Cited "see" Pallottini v. Commissioner
Tax Ct. · 1986 · signal: see · confidence high
See Stringer v. Commissioner, 84 T.C. 693 , 703-704 (1985) , affd. without published opinion 789 F.2d 917 (4th Cir. 1986) .
cited Cited "see" MCCANN
unknown court · Mar · signal: see · confidence high
See Stringer v. Commissioner, 84 T.C. 693 , 705 (1985) , affd. without published opinion 789 F.2d 917 (4th Cir. 1986) .
cited Cited "see" Comm'r
unknown court · Mar · signal: see · confidence high
See Stringer v. Commissioner, 84 T.C. 693 , 705 (1985) , affd. without published opinion 789 F.2d 917 (4th Cir. 1986) .
cited Cited "see" Beane
unknown court · Mar · signal: see · confidence high
See Stringer v. Commissioner , 84 T.C. 693 , 703-705 (1985) , affd. without published opinion 789 F.2d 917 (4th Cir. 1986) .
discussed Cited "see" Hartman
unknown court · Lau · signal: see · confidence high
See Stringer v. Commissioner, 84 T.C. 693 , 706-708 (1985) , affd. without published opinion 789 F.2d 917 (4th Cir. 1986) . *230 We could also assume that, after trial, petitioners concluded that their petition was not meritorious and they abandoned their claims.
cited Cited "see" Scholet
unknown court · Joh · signal: see · confidence high
See Stringer v. Commissioner, 84 T.C. 693 , 704-708 (1985) , affd. without published opinion 789 F.2d 917 (4th Cir. 1986) ; Furniss v. Comm'r, T.C.
cited Cited "see" Comm'r
unknown court · Joh · signal: see · confidence high
See Stringer v. Commissioner, 84 T.C. 693 , 704-708 (1985) , affd. without published opinion 789 F.2d 917 (4th Cir. 1986) ; Furniss v. Comm'r, T.C.
cited Cited "see" Commissioner
unknown court · Her · signal: see · confidence high
See Stringer v. Commissioner, 84 T.C. 693 , 704-708 (1985) , affd. without published opinion 789 F.2d 917 (4th Cir. 1986) .
cited Cited "see" Nolan
unknown court · Har · signal: see · confidence high
See Stringer v. Commissioner, 84 T.C. 693 , 704-705 (1985) , *311 affd. without published opinion 789 F.2d 917 (4th Cir. 1986) ; Lopez v. Comm'r, T.C.
cited Cited "see" Comm'r
unknown court · Har · signal: see · confidence high
See Stringer v. Commissioner , 84 T.C. 693 , 704-708 (1985) , affd. without published opinion 789 F.2d 917 (4th Cir. 1986) ; Furniss v. Comm'r , T.C.
cited Cited "see, e.g." Rasmussen v. Commissioner
Tax Ct. · 1992 · signal: see also · confidence low
Harris v. Plastics Manufacturing Co. , 617 F.2d 438 (5th Cir. 1980) ; see also Stringer v. Commissioner , 84 T.C. 693 , 708 (1985) , affd. without published opinion 789 F.2d 917 ↩ (4th Cir. 1986) .
discussed Cited "see, e.g." Pruett v. Thompson
E.D. Va. · 1991 · signal: see also · confidence low
See, e.g., Picard v. Connor, 404 U.S. 270, 275-76 , 92 S.Ct. 509, 512 , 30 L.Ed.2d 438 (1971); Clanton v. Muncy, 845 F.2d 1238, 1241 (4th Cir.1988); Wise v. Warden, 839 F.2d 1030, 1033-34 (4th Cir.1988); see also Daye v. Attorney *1437 General, 696 F.2d 186 (2d Cir.1982) (en banc) (discussing exhaustion generally), discussed with approval in Thornton v. Holland, 789 F.2d 917 (4th Cir.1986) (unpublished).
Retrieving the full opinion text from the archive…
Phelps
v.
Hutto
84-8062.
Court of Appeals for the Fourth Circuit.
May 2, 1986.
789 F.2d 917
Published

789 F.2d 917

Phelps
v.
Hutto

84-8062

United States Court of Appeals,
Fourth Circuit.

5/2/86

1

E.D.Va.

CPC DENIED--DISMISSED