green
Positive treatment
2.8 score
Treatment trajectory · 1995 → 2026 · click a year to view as-of
1995
2010
2026
Top citers, strongest first. 3 distinct citers.
How cited ↗
cited
Cited "see"
Graffia v. Comm'r
See Hudson v. Commissioner , 103 T.C. 90 , 108 (1994) , aff'd , 71 F.3d 877 (5th Cir. 1995) .
discussed
Cited "see"
Windheim v. Comm'r
See Hudson v. Commissioner , 100 T.C. 590 , 593 (1993) (collateral estoppel does not apply to a trial court's conclusions of law or findings of fact when an appellate court has vacated, reversed, or set aside the trial court's decision), affd. without published opinion 71 F.3d 877 (5th Cir. 1995) .
discussed
Cited "see, e.g."
Connecticut Yankee Atomic Power Co. v. United States
“For an asset to be ‘placed in service’ for purposes of depreciation and the [ITC], it is not necessary that the property actually be used during the taxable year in the taxpayer’s profit motivated venture.” Waddell v. Commissioner, 86 T.C. 848, 897 , 1986 WL 22124 (1986), aff'd, 841 F.2d 264 (9th Cir.1988); see also Hudson v. Commissioner, 103 T.C. 90, 106 , 1994 WL 388975 (1994), aff'd, 71 F.3d 877 (5th Cir.1995).
Retrieving the full opinion text from the archive…
LeBlanc
v.
Halliburton[*]
NO. 95-30501
United States Court of Appeals,
Fifth Circuit.
Nov 13, 1995
Appeal From: W.D.La., No. CA-93-1273-L-O
1
AFFIRMED.
*
Fed.R.App.P. 34(a); 5th Cir.R. 34.2