Harvey Waldman v. Comm'r of Internal Revenue Serv., 850 F.2d 611 (9th Cir. 1988). · Go Syfert
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Harvey Waldman v. Comm'r of Internal Revenue Serv., 850 F.2d 611 (9th Cir. 1988). Cases Citing This Book View Copy Cite
28 citation events (5 in the last 25 years) across 5 distinct courts.
Strongest positive: Martin W. Washburn, Jr. v. Commissioner (tax, 2018-07-12)
Treatment trajectory · 1988 → 2026 · click a year to view as-of
1988 2007 2026
Top citers, strongest first. 7 distinct citers.
cited Cited "see" Martin W. Washburn, Jr. v. Commissioner
Tax Ct. · 2018 · signal: see · confidence high
See Waldman v. Commissioner, 88 T.C. 1384, 1387 (1987), aff’d, 850 F.2d 611 (9th Cir. 1988); Huff v. Commissioner, 80 T.C. 804, 824 (1983); S. Pac.
discussed Cited "see" Murillo v. Commissioner
Tax Ct. · 1998 · signal: see · confidence high
See Waldman v. Commissioner, 88 T.C. 1384 , 1389 (1987) , affd. in a published order 850 F.2d 611 (9th Cir. 1988) , where a plea agreement did not avoid characterization of a payment as a fine or penalty.
cited Cited "see" Talley Indus. v. Commissioner
Tax Ct. · 1994 · signal: see · confidence high
See Waldman v. Commissioner , 88 T.C. 1384 (1987) , affd. per curiam 850 F.2d 611 (9th Cir. 1988) ; sec. 1.162-21(b)(1)(i), Income Tax Regs.
discussed Cited "see" Nowlin v. Commissioner
Tax Ct. · 1992 · signal: see · confidence high
See Waldman v. Commissioner , 88 T.C. 1384 (1987) , affd. in an unpublished order 850 F.2d 611 (9th Cir. 1988) (restitution held to be a nondeductible "fine or similar penalty" under section 162(f)).
discussed Cited "see, e.g." Talley Industries Inc. Consolidated Subsidiaries v. Commissioner Internal Revenue Service
9th Cir. · 1997 · signal: see also · confidence low
Southern Pac., 75 T.C. at 652 ; see also Waldman v. Commissioner, 88 T.C. 1384, 1987 WL 49332 (1987), aff'd, 850 F.2d 611 (9th Cir.1988); Huff v. Commissioner, 80 T.C. 804, 824 , 1983 WL 14824 (1983); Stephens v. Commissioner, 905 F.2d 667, 673 (2d Cir.1990); True v. United States, 894 F.2d 1197, 1203-04 (10th Cir.1990); Bailey v. Commissioner, 756 F.2d 44, 46-47 (6th Cir.1985).
cited Cited "see, e.g." Ginsburg v. Commissioner
Tax Ct. · 1994 · signal: see also · confidence low
See also Waldman v. Commissioner , 88 T.C. 1384 , 1388-1389 (1987) , affd. without published opinion 850 F.2d 611 (9th Cir. 1988) .
cited Cited "see, e.g." Glen D. Wood, Karen Kraak Wood, and Karen Eslinger Wood v. United States
5th Cir. · 1989 · signal: compare · confidence low
Compare Waldman v. Commissioner, 88 T.C. 1384 (1987), aff'd., 850 F.2d 611 (9th Cir.1988).
Harvey Waldman
v.
Commissioner of Internal Revenue Service
87-7417.
Court of Appeals for the Ninth Circuit.
Jul 5, 1988.
850 F.2d 611
Published

850 F.2d 611

62 A.F.T.R.2d 88-5122, 88-2 USTC P 9424

Harvey WALDMAN, Petitioner-Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee.

No. 87-7417.

United States Court of Appeals,
Ninth Circuit.

Argued and Submitted May 3, 1988.
Decided July 5, 1988.

[*~611]1

Timothy S. Harris, Los Angeles, Cal., for petitioner-appellant.

2

Kenneth L. Greene, Dept. of Justice, Washington, D.C., for respondent-appellee.

3

Appeal from a Decision of the Tax Court of the United States

4

Before GOODWIN and HALL, Circuit Judges, and BELLONI,[*] District Judge.

ORDER

[*~612]5

We affirm the judgment substantially for the reasons stated by the Tax Court in its opinion in 88 T.C. 1384 (1987).

*

The Honorable Robert C. Belloni, Senior United States District Judge, District of Oregon, sitting by designation