green
Positive treatment
Quoted verbatim 2×
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cited 2× by 2 distinct cases ·
…intrafamily transactions are subject to rigid scrutiny .... however, this presumption may be rebutted by an affirma- tive showing that there existed at the time of the transaction a real expectation of repayment and intent to enforce the collec- tion of the indebtedness.
⚠ not in text
Treatment trajectory · 1951 → 2026 · click a year to view as-of
1951
1988
2026
Top citers, strongest first. 9 distinct citers.
How cited ↗
examined
Cited as authority (quoted)
VHC, Inc. v. CIR
intrafamily transactions are subject to rigid scrutiny .... however, this presumption may be rebutted by an affirma- tive showing that there existed at the time of the transaction a real expectation of repayment and intent to enforce the collec- tion of the indebtedness.
examined
Cited as authority (quoted)
VHC, Inc. v. CIR
intrafamily transactions are subject to rigid scrutiny .... however, this presumption may be rebutted by an affirma- tive showing that there existed at the time of the transaction a real expectation of repayment and intent to enforce the collec- tion of the indebtedness.
cited
Cited "see"
Christopher Michael Dufresne v. Commissioner
See Estate of Van Anda v. Commissioner, 12 T.C. 1158 , 1162 (1949), aff’d per curiam, 192 F.2d 391 (2d Cir. 1951).
cited
Cited "see"
VHC, Inc. v. Comm'r
See Estate of Van Anda v. Commissioner , 12 T.C. 1158 , 1162 (1949) , aff'd per curiam , 192 F.2d 391 (2d Cir. 1951) .
discussed
Cited "see"
MCFADDEN v. COMMISSIONER
See Estate of Van Anda v. Commissioner, 12 T.C. 1158 (1949) , affd. per curiam 192 F.2d 391 (2d Cir. 1951) . *192 Some of the factors we consider when determining whether there is a debtor-creditor relationship with a reasonable expectation of repayment are whether: (1) There is a note or other evidence of indebtedness; (2) interest is charged; (3) there is a fixed schedule for repayment; (4) security or collateral is requested; (5) there is any written loan agreement; (6) a demand for repayment has been made; (7) the parties' records reflect the transaction as a loan; (8) repayments have been…
cited
Cited "see"
Kidder v. Commissioner
See Estate of Van Anda v. Commissioner, 12 T.C. 1158 , 1162 (1949) , *405 affd. 192 F.2d 391 (2d Cir. 1951) .
discussed
Cited "see"
Mann Constr. Co. v. Commissioner
See Estate of Van Anda v. Commissioner, 12 T.C. 1158 (1949) , affd. per curiam 192 F.2d 391 (2d Cir. 1951) . *240 To determine whether a debtor-creditor relationship with a reasonable expectation of repayment exists, we consider, among other factors, whether: 1.
cited
Cited "see, e.g."
Peimani v. Comm'r
Id. ; see also Estate of Van Anda v. Commissioner , 12 T.C. 1158 , 1162 (1949) , affd. 192 F.2d 391 (2d Cir. 1951) .
cited
Cited "see, e.g."
Sizelove
Id. ; see also Estate of Van Anda v. Commissioner , 12 T.C. 1158 , 1162 (1949) , affd. 192 F.2d 391 (2d Cir. 1951) .
Retrieving the full opinion text from the archive…
Mary A. Riley, Administratrix of the Estate of Frank L. Riley, Deceased
v.
Southern Transp. Co.
v.
Southern Transp. Co.
22135.
Court of Appeals for the Second Circuit.
Nov 21, 1951.
192 F.2d 391
Published
Citer courts: Seventh Circuit (2)
Mary A. RILEY, Administratrix of the Estate of Frank L.
Riley, deceased, Plaintiff-Appellant,
v.
SOUTHERN TRANSP. CO., Defendant-Appellee.
No. 76, Docket 22135.
United States Court of Appeals Second Circuit.
Argued Nov. 8, 1951.
Decided Nov. 21, 1951.
Solomon Goodman, New York City, for appellant.
Nelson, Healy, Baillie & Burke, New York City, Allen A. Baillie, New York City, of counsel, for appellee.
Before SWAN, Chief Judge, FRANK, Circuit Judge and COXE, District Judge.
PER CURIAM.
1
Judgment affirmed as to the first cause of action on the opinion below, D.C., 90 F.Supp. 842. The second cause of action has been discontinued by stipulation.