green
Positive treatment
6.4 score
Treatment trajectory · 1989 → 2026 · click a year to view as-of
1989
2007
2026
Top citers, strongest first. 21 distinct citers.
How cited ↗
discussed
Cited "see"
United States v. Henry
(2×)
See United States v. Mann, 26 MJ 1 (CMA), cert. denied, 488 U.S. 824 , 109 S.Ct. 72 , 102 L.Ed.2d 49 (1988).
cited
Cited "see"
Davon, Inc. v. Shalala
See Rhinebarger v. Orr, 839 F.2d 387, 389 (7th Cir.1988), certiorari denied, 488 U.S. 824 , 109 S.Ct. 71 , 102 L.Ed.2d 48 ; Peick v. Pension Benefit Guar.
cited
Cited "see"
Davon, Inc. v. Shalala
See Rhinebarger v. Orr, 839 F.2d 387, 389 (7th Cir.1988), certiorari denied, 488 U.S. 824 , 109 S.Ct. 71 , 102 L.Ed.2d 48 ; Peick v. Pension Benefit Guar.
discussed
Cited "see"
John R. Walsh, Jr. Marcy W. Walsh v. Commissioner Internal Revenue Service
See Sochin v. Commissioner, 843 F.2d 351, 353 (9th Cir.) cert. denied, 488 U.S. 824 (1988) (tax court's finding of a sham is reviewed for clear error). 13 Walsh asserts on appeal that the evidence presented to the Tax Court in Freytag does not support its finding that the First Western transactions were shams.
discussed
Cited "see"
Wackerman Dairy, Inc. v. Wilson
See In re Water of Hallett Creek Stream System, 44 Cal.3d 448 , 243 Cal.Rptr. 887 , 889 n. 1, 749 P.2d 324 , 325 n. 1 (Cal.1988) (water rights may be "based upon appropriation, riparian right, or other basis of right") (citing Cal. Water Code § 2501 (West 1971 & Supp.1993)), cert. denied, 488 U.S. 824 , 109 S.Ct. 71 , 102 L.Ed.2d 48 (1988); see also, 1 Wells A. Hutchins, et al., eds., Water Rights Laws in the Nineteen Western States 13-14 (1971). .
cited
Cited "see"
New York City Managerial Employees Ass'n v. Dinkins
See Pineman v. Fallon, 842 F.2d 598, 602 (2d Cir.), cert. denied, 488 U.S. 824 , 109 S.Ct. 72 , 102 L.Ed.2d 48 (1988).
discussed
Cited "see"
F. George Laverne Gary M. Gustin Deanne Gustin v. Commissioner Internal Revenue Service
See Sochin v. Commissioner, 843 F.2d 351, 354 (9th Cir.), cert. denied, 488 U.S. 824 (1988). 23 To evaluate a transaction courts will consider both (1) whether the taxpayer had a subjective business purpose other than engaging in tax avoidance and (2) if objectively the transaction has any economic substance.
cited
Cited "see"
Colorado Springs Production Credit Ass'n v. Farm Credit Administration
See Pineman v. Fallon, 842 F.2d 598 (2d Cir.), cert. denied, 488 U.S. 824 , 109 S.Ct. 72 , 102 L.Ed.2d 48 (1988). 12 .
cited
Cited "see"
General Electric Company v. National Labor Relations Board, Local 571, Sheet Metal Workers International Association, Intervenor
See WCCO Radio, Inc. v. NLRB, 844 F.2d 511, 514 (8th Cir.), cert. denied, 488 U.S. 824 , 109 S.Ct. 72 , 102 L.Ed.2d 49 (1988) (citing cases).
discussed
Cited "see"
Harvey Jacobson and Marcia Jacobson v. Commissioner of Internal Revenue
See Sochin v. Commissioner, 843 F.2d 351, 353 (9th Cir.), cert. denied, 488 U.S. 824 , 109 S.Ct. 72 , 102 L.Ed.2d 49 (1988); see also Bailey v. Commissioner, 912 F.2d 44, 47 (2d Cir.1990); American Realty Trust v. United States, 498 F.2d 1194, 1198 (4th Cir.1974).
cited
Cited "see"
United States v. Orsburn
See United States v. Mann, 26 MJ 1 (CMA), cert. denied, 488 U.S. 824 , 109 S.Ct. 72 , 102 L.Ed.2d 49 (1988).
discussed
Cited "see"
Thomas L. Freytag and Sharon N. Freytag v. Commissioner of Internal Revenue, Joe D. Womble and Gladys E. Womble v. Commissioner of Internal Revenue, Bert C. Timm and Mildred H. Timm v. Commissioner of Internal Revenue, Kenneth G. McCoin and Candace G. McCoin v. Commissioner of Internal Revenue
See Sochin v. Commissioner, 843 F.2d 351 (9th Cir.1988), cert. denied, 488 U.S. 824 , 109 S.Ct. 72 , 102 L.Ed.2d 49 (1988); Forseth, supra; Enrici, supra; Mahoney, supra 11 Again, the Taxpayers contend that the Tax Court reached this conclusion without consideration of the specific transactions in which they engaged.
cited
Cited "see"
Freytag v. Commissioner
See Sochin v. Commissioner, 843 F.2d 351 (9th Cir.1988), cert. denied, 488 U.S. 824 , 109 S.Ct. 72 , 102 L.Ed.2d 49 (1988); Forseth, supra; Enrici, supra; Mahoney, supra. .
discussed
Cited "see, e.g."
Kettle v. United States
While courts have used different methods to determine whether a transaction is tax motivated, courts have consistently noted that such “determination must be done on the partnership level.” Prati v. United States, 81 Fed.Cl. at 438-39 (citations omitted); see also Sacks v. Comm’r, 69 F.3d 982, 987 (9th Cir.1995) (transaction in Sochin v. Commissioner was a sham because it had no “ ‘practical economic effects other than the creation of income tax losses’ ” (quoting Sochin v. Comm’r, 843 F.2d 351, 354 (9th Cir.1988) abrogated on other grounds by Keane v. Comm’r, 865 F.2d 1088 ,…
discussed
Cited "see, e.g."
Duffie v. United States
The other test, adopted by a majority of the circuits, states that “the[ ] distinct aspects of the economic sham theory inquiry do not constitute discrete prongs of a rigid two-step analysis, but rather represent related factors both of which inform the analysis of whether the transaction had sufficient substance, apart from its tax consequences, to be respected for tax purposes.” ACM P’ship v. Comm’r of Internal Revenue, 157 F.3d 231, 247 (3d Cir.1998), ce rt. denied, 526 U.S. 1017 , 119 S.Ct. 1251 , 143 L.Ed.2d 348 (1999); see also Sochin v. Comm’r of Internal Revenue, 843 F.2d 351…
discussed
Cited "see, e.g."
United States v. Roscoe Williams
United States v. Levine, 5 F.3d 1100, 1107 (7th Cir.1993), cert. denied, — U.S. -, 114 S.Ct. 1224 , 127 L.Ed.2d 569 (1994); see also United States v. Kord, 836 F.2d 368 , 372 (7th Cir.), cert. denied, 488 U.S. 824 , 109 S.Ct. 72 , 102 L.Ed.2d 49 (1988); United States v. Lewis, 797 F.2d 358, 368 (7th Cir. 1986), cert. denied, 479 U.S. 1093 , 107 S.Ct. 1308 , 94 L.Ed.2d 162 (1987); United States v. Zabic, 745 F.2d 464, 471 (7th Cir.1984); Jackson, 572 F.2d at 639 .
cited
Cited "see, e.g."
Be & K Construction Company v. National Labor Relations Board
See also WCCO Radio, Inc. v. NLRB, 844 F.2d 511, 514 (8th Cir.), cert. denied, 488 U.S. 824 , 109 S.Ct. 72 , 102 L.Ed.2d 49 (1988).
discussed
Cited "see, e.g."
United States v. Proctor
United States v. Orsburn, 31 M.J. 182 (C.M.A.1990); see also United States v. Mann, 26 M.J. 1 (C.M.A.1988), cert. denied, 488 U.S. 824 , 109 S.Ct. 72 , 102 L.Ed.2d 49 (1988); United States v. Palmer, 29 M.J. 929 (A.F.C.M.R.1989), aff'd, 33 M.J. 7 (C.M.A.1991).
discussed
Cited "see, e.g."
United States v. Tonnie J. Tolliver and Ray D. Love
See also United States v. Kord, 836 F.2d 368, 373 (7th Cir.) (“The mere possibility of a co-defendant’s testimony is insufficient grounds for a severance.”), cer t. denied, 488 U.S. 824 , 109 S.Ct. 72 , 102 L.Ed.2d 49 (1988).
discussed
Cited "see, e.g."
Frank Hoffman, Etc. v. City of Warwick, Renauld Langlois, Etc. v. City of East Providence
See also Pineman v. Fallon, 842 F.2d 598, 602 (2d Cir.) (applying three-factor inquiry to statutory change of age at which state employees become entitled to retirement benefits), cert. denied, 488 U.S. 824 , 109 S.Ct. 72 , 102 L.Ed.2d 48 (1988).
discussed
Cited "see, e.g."
Franco-American Charolaise, Ltd. v. Oklahoma Water Resources Board
Id. at 933-934 . [38] 464 P.2d at 754 , supra note 37. [39] Hudson County Water Co. v. McCarter, 209 U.S. 349, 356 , 28 S.Ct. 529, 531 , 52 L.Ed. 828 (1908); See also Trelease, Coordination of Riparian and Appropriative Rights to the Use of Water, 33 Texas L.Rev. 24 , 66-67 (1954). [40] 25 Cal.3d 339 , 158 Cal. Rptr. 350 , 599 P.2d 656 (1979), supra note 2. [41] Id. at 668-669. [42] In Re Water of Hallet Creek Stream System, 44 Cal.3d 448 , 243 Cal. Rptr. 887, 899-901 , 749 P.2d 324, 336-338 (1988), cert. denied, 488 U.S. 824 , 109 S.Ct. 71 , 102 L.Ed.2d 48 (1988). [43] 339 U.S. 725 , 70 S.Ct.…
Retrieving the full opinion text from the archive…
Greenman
v.
United States
v.
United States
No. 87-2009.
Supreme Court of the United States.
Oct 3, 1988.
488 U.S. 824
Published
C. A. Fed. Cir. Certiorari denied.