green
Positive treatment
Quoted verbatim 1×
9.0 score
“appellants made spirited arguments before this court regarding the plight of family farmers who have successfully farmed the same land for generations. we sympathize with their concerns.”
Treatment trajectory · 1990 → 2026 · click a year to view as-of
1990
2008
2026
Top citers, strongest first. 18 distinct citers.
How cited ↗
discussed
Cited as authority (verbatim quote)
Schroder v. Clinton
appellants made spirited arguments before this court regarding the plight of family farmers who have successfully farmed the same land for generations. we sympathize with their concerns.
cited
Cited "see"
McElroy v. Comm'r
See Marine v. Commissioner , 92 T.C. 958 , 990-991 (1989) , aff'd without published opinion , 921 F.2d 280 (9th Cir. 1991) .
discussed
Cited "see"
West v. Comm'r
See generally Marine v. Commissioner , 92 T.C. 958 , 975-980 (1989) , aff'd without published opinion , 921 F.2d 280 (9th Cir. 1991) ; Paine v. Commissioner , 63 T.C. 736 , 743 (1975) , aff'd without published opinion , 523 F.2d 1053 (5th Cir. 1975) .
cited
Cited "see"
Jones v. Comm'r
See Marine v. Commissioner , 92 T.C. 958 (1989) , affd. without published opinion 921 F.2d 280 ↩ (9th Cir. 1991) . 4.
cited
Cited "see"
Estate of Borgatello v. Commissioner
See Marine v. Commissioner, 92 T.C. 958 , 983 (1989) , affd. without published opinion 921 F.2d 280 (9th Cir. 1991) .
cited
Cited "see"
Estate of Stevens v. Commissioner
See Marine v. Commissioner, 92 T.C. 958 , 983 (1989) , affd. without published opinion 921 F.2d 280 (9th Cir. 1991) .
discussed
Cited "see"
Epco, Inc. v. Commissioner
See Marine v. Commissioner, 92 T.C. 958 , 983 (1989) , affd. without published opinion 921 F.2d 280 (9th Cir. 1991) . [26] Both parties agree that the comparable sales method of valuation is not applicable to the valuation of the sewer line in question because there are no sales of sewer lines to which we can compare it.
cited
Cited "see"
Lincir v. Commissioner
See Marine v. Commissioner, 92 T.C. 958 , 993 (1989) , affd. without published opinion 921 F.2d 280 (9th Cir. 1991) .
cited
Cited "see"
Crocker v. Commissioner
See Marine v. Commissioner, 92 T.C. 958 , 983 (1989) , affd. without published opinion 921 F.2d 280 ↩ (9th Cir. 1991) .
cited
Cited "see"
Schwartz v. Commissioner
See Marine v. Commissioner , 92 T.C. 958 , 980 (1989) , *443 affd. without published opinion 921 F.2d 280 (9th Cir. 1991) .
discussed
Cited "see"
Midcontinent Drilling Assocs. v. Commissioner
See Marine v. Commissioner , 92 T.C. 958 , 974 (1989) (limited partner in individual case sought theft loss deduction under section 165(a) and (c)(3)), affd. without published opinion 921 F.2d 280 (9th Cir. 1991) .
cited
Cited "see"
John B. Riederich Carole M. Riederich v. Commissioner Internal Revenue Service
See Marine v. C.I.R., 92 T.C. 958 , 978-79 (1989), aff'd without opinion, 921 F.2d 280 (9th Cir.), cert. denied, 112 S.Ct. 77 (1991); Knowles v. C.I.R., 61 T.C.M.
discussed
Cited "see"
Riederich v. Commissioner
See Marine v. Commissioner , 92 T.C. 958 , 978 (1989) , affd. without published opinion 921 F.2d 280 (9th Cir. 1991) ; Viehweg v. Commissioner , 90 T.C. 1248 , 1255 (1988) ; see also Horn v. Commissioner , 90 T.C. 908 , 940-941 (1988) ; Shelton v. Commissioner , T.C.
cited
Cited "see, e.g."
Buckelew Farm, LLC F.K.A. Big K Farms LLC, Big K LLC, Tax Matters Partner
See, e.g., Marine v. Commissioner, 92 T.C. 958 , 983 (1989), aff’d, 921 F.2d 280 (9th Cir. 1991) (unpublished table decision).
cited
Cited "see, e.g."
Champions Retreat Golf Founders, LLC., Riverwood Land, LLC., Tax Matters Partner
See, e.g., Marine v. Commissioner, 92 T.C. 958 , 983 (1989), aff’d without published opinion, 921 F.2d 280 (9th Cir. 1991).
discussed
Cited "see, e.g."
Buck v. Commissioner
(2×)
See, e.g., Marine v. Commissioner , 92 T.C. 958 , 992-993 (1989) , affd. without published opinion 921 F.2d 280 (9th Cir. 1991) . *237 Although petitioner testified that he invested in Ridge Energy with a good faith intention to make a profit, any such subjective profit motive is not dispositive in deciding whether he acted negligently, and the record does not establish that he (or petitioner Judith A. Buck) made any independent investigation to determine how that profit was to be derived.
discussed
Cited "see, e.g."
Knowles v. Commissioner
See, e.g., Marine v. Commissioner , 92 T.C. 958 , 979 (1989) , affd. without published opinion 921 F.2d 280 (9th Cir. 1991) ; Viehweg v. Commissioner , 90 T.C. 1248 , 1255 (1988) ; West v. Commissioner , supra at 163-164 . 3 *84 To be entitled to a theft-loss deduction with respect to amounts paid in connection with a tax-avoidance scheme, "the taxpayer must demonstrate that he entered into the transaction only after having been deceived as to its nature." West v. Commissioner , supra at 163 . "[C]redible evidence [must be submitted] that the form of the transaction was of critical importance …
cited
Cited "see, e.g."
Bass
See, e.g., Marine v. Commissioner , 92 T.C. 958 , 974-980 (1989) , affd. without published opinion 921 F.2d 280 (9th Cir. 1991) ; Viehweg v. Commissioner , 90 T.C. 1248 , 1253-1255 (1988) .
Retrieving the full opinion text from the archive…
Moeller (Curtis M., Arnold H.), D/B/A Moeller Ranch
v.
John Hancock Mutual Life Insurance Company
v.
John Hancock Mutual Life Insurance Company
90-35017.
Court of Appeals for the Ninth Circuit.
Dec 14, 1990.
Cited by 2 opinions | Published
Moeller (Curtis M., Arnold H.), d/b/a Moeller Ranch
v.
John Hancock Mutual Life Insurance Company
NO. 90-35017
United States Court of Appeals,
Ninth Circuit.
DEC 14, 1990
1
Appeal From: E.D.Wash.
2
AFFIRMED.