United States v. De Ybarra, 899 F.2d 1225 (9th Cir. 1990). · Go Syfert
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United States v. De Ybarra, 899 F.2d 1225 (9th Cir. 1990). Cases Citing This Book View Copy Cite
48 citation events (9 in the last 25 years) across 5 distinct courts.
Strongest positive: Anaheim Arena Management, LLC, H&S Investments I, LP, a Partner Other Than the Tax Matters Partner (tax, 2025-07-08)
Treatment trajectory · 1990 → 2026 · click a year to view as-of
1990 2008 2026
Top citers, strongest first. 9 distinct citers. How cited ↗
cited Cited "see" Anaheim Arena Management, LLC, H&S Investments I, LP, a Partner Other Than the Tax Matters Partner
Tax Ct. · 2025 · signal: see · confidence high
See Seneca, Ltd. v. Commissioner, 92 T.C. 363, 365 (1989), aff’d, 899 F.2d 1225 (9th Cir. 1990) (unpublished table decision).
cited Cited "see" Anaheim Arena Management, LLC, H&S Investments I, LP, a Partner Other Than the Tax Matters Partner
Tax Ct. · 2025 · signal: see · confidence high
See Seneca, Ltd. v. Commissioner, 92 T.C. 363, 365 (1989), aff’d, 899 F.2d 1225 (9th Cir. 1990) (unpublished table decision).
cited Cited "see" Sutton v. Mankoff
Tex. App. · 1996 · signal: see · confidence high
See Seneca Ltd. v. Commissioner, 92 T.C. 363 , 1989 WL 11484 (1989), aff'd without op., 899 F.2d 1225 (9th Cir.1990).
cited Cited "see" Sealy Power, Ltd. v. Commissioner
5th Cir. · 1995 · signal: see · confidence high
See Seneca, Ltd. v. Commissioner, 92 T.C. 363, 368 , 1989 WL 11484 (1989), aff'd without opinion, 899 F.2d 1225 (9th Cir.1990); Clovis I v. Commissioner, 88 T.C. 980, 982 , 1987 WL 49309 (1987). 7 .
discussed Cited "see" John M. O'Neill Mary C. O'Neill v. United States
9th Cir. · 1995 · signal: see · confidence high
See Seneca Ltd. v. Commissioner, 92 T.C. 363, 364 , 1989 WL 11484 (holding that involuntary bankruptcy petition filed against tax matters partner terminated status as tax matters partner), affd without opinion, 899 F.2d 1225 (9th Cir.1990).
discussed Cited "see" Columbia Bldg. v. Commissioner (2×)
unknown court · 1992 · signal: see · confidence high
See Seneca, Ltd. v. Commissioner, 92 T.C. 363 (1989) , affd. without published opinion 899 F.2d 1225 (9th Cir. 1990) ; Chomp Associates v. Commissioner, 91 T.C. 1069 (1988) .
examined Cited "see" Chef's Choice Produce, Ltd. v. Commissioner (4×)
Tax Ct. · 1990 · signal: see · confidence high
See Seneca Ltd. v. Commissioner , 92 T.C. 363 , 366 (1989) , affd. 899 F.2d 1225 (9th Cir. 1990) ; Computer Programs Lambda v. Commissioner , 90 T.C. 1124 (1988) .
cited Cited "see, e.g." Mammoth Cave Property, LLC, Mammoth Cave Manager, LLC, Partnership Representative, Petitioner(s)
Tax Ct. · 2026 · signal: see, e.g. · confidence low
See, e.g., Seneca, Ltd. v. Commissioner, 92 T.C. 363 , 367–68 (1989), aff’d, 899 F.2d 1225 (9th Cir. 1990) (unpublished table decision); Chomp Assocs. v. Commissioner, 91 T.C. 1069, 1074 (1988).
cited Cited "see, e.g." HOYT & SONS RANCH PROPS. v. COMMISSIONER
Tax Ct. · 2001 · signal: see also · confidence low
Crowell v. Commissioner, 102 T.C. 683 , 692 (1994) ; see also Seneca Ltd. v. Commissioner, 92 T.C. 363 , 368 (1989) , affd. without published opinion 899 F.2d 1225 (9th Cir. 1990) .
Retrieving the full opinion text from the archive…
United States
v.
De Ybarra
88-5357.
Court of Appeals for the Ninth Circuit.
Apr 12, 1990.
899 F.2d 1225
Published

899 F.2d 1225

U.S.
v.
De Ybarra

No. 88-5357.

United States Court of Appeals,
Ninth Circuit

April 12, 1990

1

Appeal From: C.D.Cal.

2

AFFIRMED IN PART, REVERSED IN PART.