United States v. Diaz, 795 F.2d 1005 (2d Cir. 1986). · Go Syfert
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United States v. Diaz, 795 F.2d 1005 (2d Cir. 1986). Cases Citing This Book View Copy Cite
237 citation events (7 in the last 25 years) across 13 distinct courts.
Strongest positive: Bauman v. Commissioner (tax, 1996-05-02)
Treatment trajectory · 1986 → 2026 · click a year to view as-of
1986 2006 2026
Top citers, strongest first. 13 distinct citers.
cited Cited "see" Bauman v. Commissioner
Tax Ct. · 1996 · signal: see · confidence high
See Solowiejczyk v. Commissioner , 85 T.C. 552 (1985) , affd. per curiam without published opinion 795 F.2d 1005 (2d Cir. 1986) ; Kozlowski v. Commissioner , T.C.
cited Cited "see" Demos v. Commissioner
Tax Ct. · 1994 · signal: see · confidence high
See Solowiejczyk v. Commissioner , 85 T.C. 552 , 555 (1985) , affd. without published opinion 795 F.2d 1005 (2d Cir. 1986) .
discussed Cited "see" Estate of Carberry v. Commissioner
2d Cir. · 1991 · signal: see · confidence high
See Solowiejczyk v. Commissioner, 85 T.C. 552, 555 (1985) (increased interest penalty rate is not being applied retroactively because “[t]he event which subjects petitioners to the imposition of section [6621(c) ] is not the filing of their 1978 tax return, but the existence, beyond the effective date of section [6621(c)], of an underpayment attributable to a [tax-motivated transaction]”), aff 'd, 795 F.2d 1005 (2d Cir.1986).
discussed Cited "see" ESTATE OF
2d Cir. · 1991 · signal: see · confidence high
See Solowiejczyk v. Commissioner, 85 T.C. 552, 555 (1985) (increased interest penalty rate is not being applied retroactively because "[t]he event which subjects petitioners to the imposition of section [6621(c) ] is not the filing of their 1978 tax return, but the existence, beyond the effective date of section [6621(c) ], of an underpayment attributable to a [tax-motivated transaction]"), aff'd, 795 F.2d 1005 (2d Cir.1986). 33 Under section 6621(c), which may be applied to the taxpayers' 1970 return, a penalty interest rate of 120% of the normal rate is levied on deficiencies attributable to…
cited Cited "see" Glass v. Commissioner
Tax Ct. · 1989 · signal: see · confidence high
See Solowiejczyk v. Commissioner , 85 T.C. 552 , 556 (1985) , affd. without published opinion 795 F.2d 1005 ↩ (2d Cir. 1986) .
cited Cited "see" Gentry v. Commissioner
Tax Ct. · 1988 · signal: see · confidence high
See Solowiejczyk v. Commissioner, 85 T.C. 552 (1985) , affd. per curiam without published opinion 795 F.2d 1005 ↩ (2d Cir. 1986) .
discussed Cited "see" Rose v. Commissioner (2×)
unknown court · 1987 · signal: see · confidence high
See Solowiejczyk v. Commissioner , 85 T.C. 552 , 555 (1985) , affd. per curiam without published opinion 795 F.2d 1005 (2d Cir. 1986) .
cited Cited "see" Korchak
unknown court · L. · signal: see · confidence high
See Solowiejczyk v. Commissioner, 85 T.C. 552 (1985) , affd. without published opinion 795 F.2d 1005 (2d Cir. 1986) ; Barlow v. Commissioner, T.C.
discussed Cited "see" f
unknown court · How · signal: see · confidence high
See Solowiejczyk v. Commissioner, 85 T.C. 552 (1985) , affd. per curiam without published opinion 795 F.2d 1005 (2d Cir. 1986) ; Provizer v. Commissioner, supra. *259 As we held in Provizer, a tax-motivated transaction includes any sham or fraudulent transaction.
cited Cited "see" f
unknown court · How · signal: see · confidence high
See Solowiejczyk v. Commissioner, 85 T.C. 552 (1985) , affd. without published opinion 795 F.2d 1005 (2d Cir. 1986) .
cited Cited "see" f
unknown court · How · signal: see · confidence high
See Solowiejczyk v. Commissioner, 85 T.C. 552 (1985) , affd. per curiam without published opinion 795 F.2d 1005 (2d Cir. 1986) ; Provizer v. Commissioner, T.C.
discussed Cited "see, e.g." BLAK Investments, Kyle W. Manroe Trust, Robert and Lori Manroe, Trustees, Tax Matters Partner v. Commissioner (2×)
Tax Ct. · 2009 · signal: see also · confidence low
See also Solowiejczyk v. Commissioner, 85 T.C. 552 (1985), affd. without published opinion 795 F.2d 1005 (2d Cir. 1986).
discussed Cited "see, e.g." Comm'r (2×)
unknown court · Har · signal: see also · confidence low
See also Solowiejczyk v. Commissioner, 85 T.C. 552 (1985), affd. without published opinion 795 F.2d 1005 (2d Cir. 1986).
United States
v.
Diaz
86-1053.
Court of Appeals for the Second Circuit.
Jun 19, 1986.
795 F.2d 1005
Published

795 F.2d 1005

U.S.
v.
Diaz

85-1459, 86-1053

United States Court of Appeals,
Second Circuit.

6/19/86

1

E.D.N.Y.

AFFIRMED