green
Positive treatment
4.1 score
Treatment trajectory · 1959 → 2026 · click a year to view as-of
1959
1992
2026
Top citers, strongest first. 5 distinct citers.
How cited ↗
cited
Cited "see"
T & K Mfg., Inc. v. Commissioner
Estate of Johnson v. Commissioner, 42 T.C. 441 , 444 (1964) , affd. 355 F.2d 931 (CA6 1965) ; See Hahn v. Commissioner, 30 T.C. 195 (1958) , affd. 271 F.2d 739 (CA5 1959) .
discussed
Cited "see"
Reading v. Commissioner
(2×)
See Hahn v. Commissioner, 30 T.C. 195 (1958), affd. per curiam 271 F.2d 739 (5th Cir. 1959).
cited
Cited "see, e.g."
Kohn v. Comm'r
Id.; see also Hahn v. Commissioner , 30 T.C. 195 , 197-198 (1958) , aff'd per curiam , 271 F.2d 739 (5th Cir. 1959) .
cited
Cited "see, e.g."
Shelton v. Commissioner
See sec. *470 1.61-3(a), Income Tax Regs. ; see also Hahn v. Commissioner , 30 T.C. 195 , 197-198 (1958) , affd. per curiam 271 F.2d 739 (5th Cir. 1959) .
cited
Cited "see, e.g."
Gundotra v. Commissioner
See sec. 1.61-3(a), Income Tax Regs ; see also Hahn v. Commissioner , 30 T.C. 195 , 197-198 (1958) , affd. per curiam 271 F.2d 739 (5th Cir. 1959) .
Retrieving the full opinion text from the archive…
Rayburn E. HAHN, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
17618.
Court of Appeals for the Fifth Circuit.
Nov 23, 1959.
Rayburn E. Hahn, in pro. per., Arthur I. Gould, Lee A. Jackson, Meyer Rothwacks, Carter Bledsoe, Dept. of Justice, Washington, D. C., Arch M. Cantrail, Chief Counsel, I.R.S., Rollin H. Transue, Sp. Atty., I.R.S., Washington, D. C., Charles K. Rice, Asst. Atty. Gen., for respondent.
Cameron, Jones, Brown.
Cited by 15 opinions | Published
PER CURIAM.
The issue presented here and the facts from which the issue arose are fully set forth in the opinion of the Tax Court. Hahn v. Commissioner, 30 T.C. 195. Since we conclude that the question raised was properly determined, the decision of the Tax Court is
Affirmed.