Spector v. Comm'r, 454 U.S. 868 (1981). · Go Syfert
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Spector v. Comm'r, 454 U.S. 868 (1981). Cases Citing This Book View Copy Cite
33 citation events (3 in the last 25 years) across 11 distinct courts.
Strongest positive: Edwardo Reyes v. John P. Keane, Superintendent, Sing Sing Correctional Facility (ca2, 1996-07-29)
Treatment trajectory · 1982 → 2026 · click a year to view as-of
1982 2004 2026
Top citers, strongest first. 6 distinct citers. How cited ↗
discussed Cited "see" Edwardo Reyes v. John P. Keane, Superintendent, Sing Sing Correctional Facility
2d Cir. · 1996 · signal: see · confidence high
See Vicaretti v. Henderson, 645 F.2d 100 (2d Cir.) (on rehearing) (approving certificate of probable cause limited to single issue), cert. denied, 454 U.S. 868 , 102 S.Ct. 334 , 70 L.Ed.2d 171 (1981).
cited Cited "see" Darryl King v. Robert Hoke, Superintendent, Eastern Correctional Facility, and Robert Abrams, Attorney General of the State of New York
2d Cir. · 1987 · signal: see · confidence high
See Vicaretti v. Henderson, 645 F.2d 100 (2d Cir.1980), cert. denied, 454 U.S. 868 , 102 S.Ct. 334 , 70 L.Ed.2d 171 (1981). *723 Discussion I.
cited Cited "see" James Barber v. Charles Scully, Superintendent, Greenhaven Correctional Facility
2d Cir. · 1984 · signal: see · confidence high
See Vicaretti v. Henderson, 645 F.2d 100 (2d Cir.1980), cert. denied, 454 U.S. 868 , 102 S.Ct. 334 , 70 L.Ed.2d 171 (1981); United States ex rel.
cited Cited "see" John D. Crouch v. United States
10th Cir. · 1982 · signal: accord · confidence high
Accord Spector v. Commissioner, 641 F.2d 376, 381-82 (5th Cir.), cert. denied, 454 U.S. 868 , 102 S.Ct. 334 , 70 L.Ed.2d 171 (1981).
discussed Cited "see, e.g." Walter A. Utley and Vermelle S. Utley v. Commissioner of Internal Revenue
5th Cir. · 1990 · signal: see also · confidence low
Commissioner v. National Alfalfa Dehydrating & Milling Co., 417 U.S. 134, 149 , 94 S.Ct. 2129, 2137 , 40 L.Ed.2d 717 (1974); see also Spector v. Commissioner, 641 F.2d 376, 381-82 (5th Cir.), cert. denied, 154 U.S. 868 , 102 S.Ct. 334 , 70 L.Ed.2d 171 (1981) (The Commissioner, “as a general rule, may ... bind a taxpayer to the form n which the taxpayer has cast a transaction.”).
cited Cited "see, e.g." Joan S. Schatten v. United States
6th Cir. · 1984 · signal: see also · confidence low
See also Spector v. Commissioner of Internal Revenue, 641 F.2d 376, 385-86 (5th Cir.), cert. denied, 454 U.S. 868 , 102 S.Ct. 334 , 70 L.Ed.2d 171 (1981) (adopting the Danielson test).
Retrieving the full opinion text from the archive…
Spector
v.
Commissioner of Internal Revenue
No. 81-5024.
Supreme Court of the United States.
Oct 5, 1981.
454 U.S. 868
Published

C. A. 5th Cir. Certiorari denied.