green
Positive treatment
2.6 score
Top citers, strongest first. 2 distinct citers.
How cited ↗
discussed
Cited as authority (rule)
Kournikova v. General Media Communications, Inc.
Motors Corp., 75 F.3d 1391, 1397 (9th Cir.1996) (“Newspapers and magazines commonly use celebrities’ names and photographs without making endorsement contracts, so the public does not infer an endorsement agreement from the use.”).
discussed
Cited "see"
Vais Arms, Inc. v. George Vais
(2×)
See 75 F.3d 1391 (9th Cir.1996), superseded by 85 F.3d 407 (9th Cir.1996).
Retrieving the full opinion text from the archive…
KAMILCHE COMPANY; Simpson Redwood Co., Plaintiffs-Appellants,
v.
UNITED STATES of America, Defendant-Appellee
v.
UNITED STATES of America, Defendant-Appellee
93-15768.
Court of Appeals for the Ninth Circuit.
Feb 5, 1996.
ORDER
The opinion cited at 53 F.3d 1059 (9th Cir.1995), is hereby amended as follows:
At 53 F.3d 1064, before the word “REVERSED,” the following paragraph is added:
In its petition for rehearing, the government reminds us that Simpson received a benefit in the amount of $300,000.00 as part of the transaction in which it dis-. claimed its interest and contests whether donative intent has been established to that extent. If the fair market value of the donated property exceeds the value of the property received in return, the taxpayer has the requisite donative intent for the excess value. conveyed. United States v. American Bar Endowment, 477 U.S. 105, 118, 106 S.Ct. 2426, 2433-34, 91 L.Ed.2d 89 (1986). Simpson concedes, and we so hold, that its tax deduction must be reduced to that extent, i.e. to $13,800,000.00, based on the stipulated record.
Except as granted to the above extent, the petition for rehearing is DENIED.