green
Positive treatment
Quoted verbatim 3×
20.8 score
“(t) he commissioner has a duty of consistency toward similarly situated taxpayers; he cannot properly concede capital gains treatment in one case and, without adequate explanation, dispute it in another having seemingly identical facts which is pending at the same time.”
Treatment trajectory · 1973 → 2026 · click a year to view as-of
1973
1999
2026
Top citers, strongest first. 19 distinct citers.
How cited ↗
discussed
Cited "but see"
Shell Oil Co. v. Commissioner
(2×)
"It has long been the position of this Court that our responsibility is to apply the law to the facts of the case before us and determine the tax liability of the parties before us; how the Commissioner may have treated other taxpayers has generally been considered irrelevant in making that determination." Davis v. Commissioner , 65 T.C. 1014 , 1022 (1976) ; but see Sirbo Holdings, Inc. v. Commissioner , 476 F.2d 981 (2d Cir. 1973) , remanding 57 T.C. 530 (1972) .
discussed
Cited "but see"
Jaggard v. Commissioner
(2×)
But see Sirbo Holdings, Inc. v. Commissioner , 476 F.2d 981 (2d Cir. 1973) , remanding 57 T.C. 530 (1972) ; International Business Machines Corp. v. United States , 170 Ct. Cl. 357 , 343 F.2d 914 (1965) , cert. denied 382 U.S. 1028 (1966) ; Exchange *227 , 150 Ct. Cl. 538 , 279 F.2d 251 (1960) . *187 In the present case, as in Davis , it is unnecessary for us to decide whether a duty of consistency should be applied to the Commissioner.
discussed
Cited as authority (verbatim quote)
Hostar Marine Transport Systems, Inc. v. United States
he commissioner has a duty of consistency toward similarly situated taxpayers....
examined
Cited as authority (verbatim quote)
Ogiony v. Commissioner of Internal Revenue
(t) he commissioner has a duty of consistency toward similarly situated taxpayers; he cannot properly concede capital gains treatment in one case and, without adequate explanation, dispute it in another having seemingly identical facts which is pending at the same time.
examined
Cited as authority (verbatim quote)
Ogiony v. Commissioner
he commissioner has a duty of consistency toward similarly situated taxpayers; he cannot properly concede capital gains treatment in one case and, without adequate explanation, dispute it in another having seemingly identical facts which is pending at the same time.
discussed
Cited as authority (rule)
Kearney Partners Fund, LLC ex rel. Lincoln Partners Fund, LLC v. United States
Nationalist Movement v. Comm’r, 102 T.C. 558, 594-95 (1994), aff'd, 37 F.3d 216 (5th Cir.1994); see also Baker v. Comm’r, 787 F.2d 637, 640 (D.C.Cir.1986) (noting that the IRS conceded that “camp exclusion” for living in a hardship area cannot be denied to a taxpayer while accorded to his fellow employees); Sirbo Holdings, Inc. v. Comm’r, 476 F.2d 981, 987 (2d Cir.1973) (concluding that the IRS cannot concede capital gains treatment to one taxpayer and deny it to another who received an identical payment).
cited
Cited as authority (rule)
Delucchi v. Franchise Tax Board
R. (2d Cir. 1973) 476 F.2d 981, 988 [function of IntRev.
discussed
Cited as authority (rule)
Bunce v. United States
(CCH) at 1626 (stating that plaintiffs must show “invidious discrimination” to prevail) and Penn-Field, 74 T.C. at 723 (same) with Sirbo Holdings Inc. v. Commissioner, 476 F.2d 981, 987 (2d Cir.1973) (Sirbo I) (stating that taxpayers are “entitled to a non-discriminatory administration of the tax laws”) and IBM, 343 F.2d at 923 (finding “unjustifiable discrimination” and granting relief to taxpayer) and Exchange Parts Co. v. United States, 150 Ct.Cl. 538 , 543, 279 F.2d 251, 254 (stating that taxpayer cannot be “made the object of prejudicial discrimination”).
cited
Cited as authority (rule)
Catholic Medical Center of Brooklyn v. National Labor Relations Board
R., 476 F.2d 981, 987 (2 Cir. 1973); NLRB v. Local Union No. 584, Intl.
cited
Cited as authority (rule)
The Catholic Medical Center Of Brooklyn And Queens, Inc. v. National Labor Relations Board
R., 476 F.2d 981, 987 (2 Cir. 1973); NLRB v. Local Union No. 584, Intl.
cited
Cited as authority (rule)
Jones v. Califano
R., 476 F.2d 981, 987 (2d Cir. 1973), and have held that agencies may not "treat similar situations in dissimilar ways," Garrett v. F. C.
cited
Cited as authority (rule)
Jones v. Califano
R., 476 F.2d 981, 987 (2d Cir. 1973), and have held that agencies may not “treat similar situations in dissimilar ways,” Garrett v. F. C.
discussed
Cited as authority (rule)
Davis v. Commissioner
Davis, who is a widely recognized and respected authority in the field of administrative law, vigorously argues that we should apply to the actions of the IRS a duty of consistency, as articulated by Judge Friendly in Sirbo Holdings, Inc. v. Commissioner, 476 F. 2d 981, 987 (2d Cir. 1973), vacating and remanding 57 T.C. 530 (1972), “the Commissioner has a duty of consistency toward similarly situated taxpayers.” Mr. Davis recognizes that there may exist sound reasons for treating taxpayers differently, but he asserts that similarly situated taxpayers should be treated in the same manner, i…
examined
Cited as authority (rule)
Sirbo Holdings, Inc. v. Commissioner of Internal Revenue
(7×)
Y.1971), which held that a similar transaction involving a series of payments did not qualify for special relief treatment under the installment reporting method of I.R.C. § 453(a)(1) «fe (b)(1) for “a casual sale or other casual disposition of personal property,” we advanced some suggestions why that decision did not necessarily determine that the transaction here at issue was not a sale or exchange of property used in the trade or business, one of the tests applicable for capital gains treatment under I.R.C. § 1231(a), but we reserved the question of law pending “the benefit of the …
discussed
Cited as authority (rule)
Sirbo Holdings, Inc. v. Commissioner
The cases cited by this Court in the Boston Fish Market case at p. 889, which were adverted to by the Court of Appeals (476 F. 2d at 988), were mentioned only for the purpose of showing that any amount received in eteeess of basis constituted taxable income, and the reference to “sale or exchange” was made solely in that context.
discussed
Cited "see"
Stieberger v. Sullivan
See Sirbo Holdings, Inc. v. Commissioner of IRS, 476 F.2d 981, 989 (2d Cir.1973) (tax court fulfills its duties when it “respects decisions of a court of appeals ... and should be free to voice its disagreement with statements not essential thereto ...” (emphasis in original)); Schisler II, 851 F.2d at 46-47 .
discussed
Cited "see"
New York Telephone Co. v. Federal Communications Commission
See Sirbo Holdings, Inc. v. Commissioner, 476 F.2d 981, 987 (2d Cir. 1973); Greater Boston Television Corp. v. FCC, 444 F.2d 841 , 852 (D.C.Cir.1970), cert. denied, 403 U.S. 923 , 91 S.Ct. 2229 , 29 L.Ed.2d 701 (1971); K.
discussed
Cited "see"
New York Telephone Company v. Federal Communications Commission
See Sirbo Holdings, Inc. v. Commissioner, 476 F.2d 981, 987 (2d Cir. 1973); Greater Boston Television Corp. v. FCC, 444 F.2d 841 , 852 (D.C.Cir.1970), cert. denied, 403 U.S. 923 , 91 S.Ct. 2229 , 29 L.Ed.2d 701 (1971); K.
discussed
Cited "see"
Estate of Henry v. Commissioner
(2×)
See Sirbo Holdings, Inc. v. Commissioner, 476 F.2d 981, 987-988 (2d Cir. 1973), vacating and remanding 57 T.C. 530 (1972).
Retrieving the full opinion text from the archive…
Carleen F, Incorporated
v.
United States
v.
United States
71-3377.
Court of Appeals for the Fifth Circuit.
Feb 27, 1973.
476 F.2d 981
Published
CARLEEN F, INCORPORATED, et al., Plaintiffs-Appellees,
v.
UNITED STATES of America, Defendant-Appellant.
No. 71-3377.
United States Court of Appeals,
Fifth Circuit.
Feb. 27, 1973.
Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Tax Div., Dept. of Justice, Washington, D. C., Anthony J. P. Farris, U. S. Atty., James R. Gough, Asst. U. S. Atty., Houston, Tex., Michael D. Cropper, Issie L. Jenkins, Attys., Tax Div., Dept. of Justice, Washington, D. C., for defendant-appellant.
Eli Mayfield, Palacios, Tex., Joseph Lyman, Washington, D. C., for plaintiffs-appellees.
Before JOHN R. BROWN, Chief Judge, and GODBOLD and SIMPSON, Circuit Judges.
PER CURIAM:
1
This case is substantially the same as, and controlled by, Bishop v. United States, 5 Cir., 1973, 476 F.2d 977.
2
Reversed.