Rough Diamond Co. v. United States, 383 U.S. 957 (1966). · Go Syfert
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Rough Diamond Co. v. United States, 383 U.S. 957 (1966). Cases Citing This Book View Copy Cite
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cited 2× by 2 distinct cases, last quoted 1988 · …the supreme court has said that the determinative question is whether the taxpayer's purpose in entering into the transaction was primarily for profit. ⚠ not in text
37 citation events (4 in the last 25 years) across 11 distinct courts.
Strongest positive: Gilbert R. Miller and Rita Miller v. Commissioner of Internal Revenue, James B. Kurtz and Katherine Kurtz v. Commissioner of Internal Revenue, W.C. Kurtz, Jr. And Alma Mae Kurtz v. Commissioner of Internal Revenue, Dorchester Partners, Edward O. Thorp and Vivian S. Thorp I.C. Hemmings Chicago Board of Trade and Chicago Mercantile Exchange, Amici Curiae (ca10, 1988-01-11)
Treatment trajectory · 1966 → 2026 · click a year to view as-of
1966 1996 2026
Top citers, strongest first. 6 distinct citers. How cited ↗
discussed Cited as authority (quoted) Gilbert R. Miller and Rita Miller v. Commissioner of Internal Revenue, James B. Kurtz and Katherine Kurtz v. Commissioner of Internal Revenue, W.C. Kurtz, Jr. And Alma Mae Kurtz v. Commissioner of Internal Revenue, Dorchester Partners, Edward O. Thorp and Vivian S. Thorp I.C. Hemmings Chicago Board of Trade and Chicago Mercantile Exchange, Amici Curiae
10th Cir. · 1988 · quote attribution · 1 verbatim quote · confidence low
the supreme court has said that the determinative question is whether the taxpayer's purpose in entering into the transaction was primarily for profit.
discussed Cited as authority (quoted) Miller v. Commissioner of Internal Revenue
10th Cir. · 1988 · quote attribution · 1 verbatim quote · confidence low
the supreme court has said that the determinative question is whether the taxpayer's purpose in entering into the transaction was primarily for profit.
discussed Cited "see" Vons Companies, Inc. v. United States
Fed. Cl. · 2001 · signal: see · confidence high
See Knetsch v. United States, 172 Ct.Cl. 378 , 348 F.2d 932, 940 , 940 n. 14 (1965), cert. denied, 383 U.S. 957 , 86 S.Ct. 1221 , 16 L.Ed.2d 300 (1966); Bornstein v. United States, 170 Ct.Cl. 576 , 345 F.2d 558 , 564 n. 2 (1965). 9 Thus, IBM only ever so slightly expands the realm in which private letter rulings may be cited or used. 10 For its part, the Supreme Court has considered the precedential impact (or lack thereof) of private letter rulings or technical advice memoranda on three occasions.
discussed Cited "see" Bertha Lemle v. United States
2d Cir. · 1978 · signal: see · confidence high
See Knetsch v. United States, 348 F.2d 932, 940 , 172 Ct.Cl. 378 (1965), cert. denied, 383 U.S. 957 , 86 S.Ct. 1221 , 16 L.Ed.2d 300 (1966); Bornstein v. United States, 345 F.2d 558 , 563, 175 Ct.Cl. 576 (1965); Knapp-Monarch Co. v. Commissioner, 139 F.2d 863, 864 (8th Cir. 1944).
cited Cited "see, e.g." Sterling-Kates v. United States
Ct. Cl. · 1987 · signal: see, e.g. · confidence low
See, e.g., Rough Diamond Co. v. United States, 173 Ct.Cl. 15 , 351 F.2d 636 (1965), cert. denied 383 U.S. 957 , 86 S.Ct. 1221 , 16 L.Ed.2d 300 (1966).
cited Cited "see, e.g." Arrowhead Metals, Ltd. v. United States
Ct. Cl. · 1985 · signal: see also · confidence low
See also Rough Diamond Co. v. United States, 173 Ct.Cl. 15, 26 , 351 F.2d 636, 642 , (1965), cert. denied, 387 U.S. 957 , 86 S.Ct. 1221 , 16 L.Ed.2d 300 (1966).
Retrieving the full opinion text from the archive…
Rough Diamond Co., Inc.
v.
United States
No. 901.
Supreme Court of the United States.
Mar 28, 1966.
383 U.S. 957
Carl L. Shipley for petitioners. Solicitor General Marshall, Assistant Attorney General Douglas, Alan S. Rosenthal and Edward Berlin for the United States.
Published
1 passages pin-cited by 2 cases
Pinpoint authority: bottom 75%
Citer courts: Tenth Circuit (2)

Ct. Cl. Certiorari denied.