green
Positive treatment
Quoted verbatim 1×
1.5 score
G Cite
cited 2× by 1 distinct case, last quoted 1990 ·
…deductions and exemptions from taxation are to be narrowly construed
⚠ not in text
Treatment trajectory · 1989 → 2026 · click a year to view as-of
1989
2007
2026
Top citers, strongest first. 3 distinct citers.
How cited ↗
examined
Limited
Estate of Bowers v. Commissioner
(2×)
deductions and exemptions from taxation are to be narrowly construed
cited
Cited "see"
Estate of Howard v. Commissioner
See Butka v. Commissioner, 91 T.C. 110, 130 (1988) (proposed regulation not complete nullity), aff'd, 886 F.2d 442 (D.C.Cir.1989).
discussed
Cited "see"
ESTATE OF
See Butka v. Commissioner, 91 T.C. 110, 130 (1988) (proposed regulation not complete nullity), aff'd, 886 F.2d 442 (D.C.Cir.1989). 28 The petitioner strenuously argues that section 2056(b)(7)(B) should be construed as though it made the same requirement as section 2056(b)(5).
Retrieving the full opinion text from the archive…
Morton (Albert)
v.
Department of Commerce
v.
Department of Commerce
88-5253.
Court of Appeals for the D.C. Circuit.
Sep 29, 1989.
Morton (Albert)
v.
Department of Commerce
NO. 88-5253
United States Court of Appeals,
District of Columbia Circuit.
SEP 29, 1989
1
D.C.D.C.
2
REMANDED*.