United States v. Mott (Mary Lerether), 800 F.2d 260 (4th Cir. 1986). · Go Syfert
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United States v. Mott (Mary Lerether), 800 F.2d 260 (4th Cir. 1986). Cases Citing This Book View Copy Cite
70 citation events (23 in the last 25 years) across 7 distinct courts.
Strongest positive: Langston v. CIR (ca10, 2020-10-02) · Strongest negative: Donald Leif Rokke v. Commissioner of Internal Revenue (ca9, 1993-08-06)
Treatment trajectory · 1986 → 2026 · click a year to view as-of
1986 2006 2026
Top citers, strongest first. 19 distinct citers. How cited ↗
discussed Cited "but see" Donald Leif Rokke v. Commissioner of Internal Revenue
9th Cir. · 1993 · signal: but see · confidence high
See also Jarre v. Commissioner, 64 T.C. 183 (1975) (music manuscripts); Cupler v. Commissioner, 64 T.C. 946 (1975) (heart-lung machine); but see Grant v. Commissioner, 84 T.C. 809 (1985), aff'd per curiam, 800 F.2d 260 (4th Cir.1986) (legal services not like "coalesced" property although tangible briefs and memorandum resulted from rendering of services); Lary v. Commissioner, 608 F.Supp. 258 (N.D.Ala.1985), aff'd per curiam, 787 F.2d 1538 (11th Cir.1986) (donation of blood is a service under Sec. 170). 13 The value of Rokke's collection of articles, the blank paper on which he typed his lette…
discussed Cited "see" Langston v. CIR
10th Cir. · 2020 · signal: see · confidence high
See id. 1 Although decisions of the Tax Court are not binding on this court, we consider the Tax Court decisions we cite to be persuasive and relevant authority. 9 The Tax Court considered all the facts and circumstances and found the Langstons failed to demonstrate that they converted the Property to income- producing use.
discussed Cited "see" Charles P. Littlejohn & Maxine M. Littlejohn v. Commissioner
Tax Ct. · 2020 · signal: see · confidence high
See Grant v. 10 On January 4, 2016, the revenue agent’s manager signed a Civil Penalty Approval Form prepared by the agent and proposing to impose on petitioners for each tax year at issue an accuracy-related penalty for negligence and a substantial understatement of income tax, pursuant to sec. 6662(a) and (b)(1) and (2). - 15 - [*15] Commissioner, 84 T.C. 809, 825 (1985), aff’d without published opinion, 800 F.2d 260 (4th Cir. 1986); see also sec. 1.212-1(h), Income Tax Regs.
discussed Cited "see" Charles P. Littlejohn & Maxine M. Littlejohn v. Commissioner
Tax Ct. · 2020 · signal: see · confidence high
See Grant v. 10 On January 4, 2016, the revenue agent’s manager signed a Civil Penalty Approval Form prepared by the agent and proposing to impose on petitioners for each tax year at issue an accuracy-related penalty for negligence and a substantial understatement of income tax, pursuant to sec. 6662(a) and (b)(1) and (2). - 15 - [*15] Commissioner, 84 T.C. 809, 825 (1985), aff’d without published opinion, 800 F.2d 260 (4th Cir. 1986); see also sec. 1.212-1(h), Income Tax Regs.
cited Cited "see" Milbourn v. Comm'r
Tax Ct. · 2015 · signal: see · confidence high
See Grant v. Commissioner , 84 T.C. 809 , 822-823 (1985) , aff'd without published opinion , 800 F.2d 260 (4th Cir. 1986) ; Estate of Hill v. Commissioner , 59 T.C. 846 , 857 (1973) .
discussed Cited "see" Faylor v. Comm'r
Tax Ct. · 2013 · signal: see · confidence high
See Grant v. Commissioner , 84 T.C. 809 , 822-823 (1985) , aff'd without published opinion , 800 F.2d 260 (4th Cir. 1986) ; Estate of Hill v. Commissioner , 59 T.C. 846 , 856-857 (1973) ; Ewell v. Commissioner , T.C.
cited Cited "see" Reiff v. Comm'r
Tax Ct. · 2013 · signal: see · confidence high
See Grant v. Commissioner , 84 T.C. 809 , 819-820 (1985) , aff'd without published opinion , 800 F.2d 260 (4th Cir. 1986) ; see also Remy v. Commissioner , T.C.
cited Cited "see" George Russell Reiff, Jr. & Amy Reiff v. Commissioner
Tax Ct. · 2013 · signal: see · confidence high
See Grant v. Commissioner, 84 T.C. 809, 819-820 (1985), aff’d without published opinion, 800 F.2d 260 (4th Cir. 1986); see also Remy v. Commissioner, T.C.
discussed Cited "see" Martin v. Comm'r
Tax Ct. · 2013 · signal: see · confidence high
Memo. 2000-92 ; see Grant v. Commissioner , 84 T.C. 809 , 822-823 (1985) , aff'd without published opinion , 800 F.2d 260 (4th Cir. 1986) ; Estate of Hill v. Commissioner , 59 T.C. 846 , 856-857 (1973) ; Ewell v. Commissioner , T.C.
discussed Cited "see" Danial Robert Martin and Christina Martin v. Commissioner
Tax Ct. · 2013 · signal: see · confidence high
Memo. 2000-92 ; see Grant v. Commissioner, 84 T.C. 809, 822-823 (1985), aff’d without published opinion, 800 F.2d 260 (4th Cir. 1986); Estate of Hill v. Commissioner, 59 T.C. 846, 856-857 (1973); Ewell v. Commissioner, T.C.
discussed Cited "see" Meinhardt v. Comm'r
Tax Ct. · 2013 · signal: see · confidence high
Id. ; see Grant v. Commissioner , 84 T.C. 809 , 824-826 (1985) , aff'd without published opinion , 800 F.2d 260 (4th Cir. 1986) ; Meredith v. Commissioner , 65 T.C. 34 ; Newcombe v. Commissioner , 54 T.C. 1298 (1970) .
cited Cited "see" Mears v. Comm'r
Tax Ct. · 2013 · signal: see · confidence high
See Grant v. Commissioner , 84 T.C. 809 , 825 (1985) , aff'd without published opinion , 800 F.2d 260 (4th Cir. 1986) ; see also sec. 1.212-1(h), Income Tax Regs.
discussed Cited "see" Cramer v. Commissioner (2×)
unknown court · 1993 · signal: see · confidence high
See Grant v. Commissioner , 84 T.C. 809 , 827 (1985) , affd. without published opinion 800 F.2d 260 (4th Cir. 1986) .
cited Cited "see" Murphy v. Commissioner
Tax Ct. · 1993 · signal: see · confidence high
See Grant v. Commissioner , 84 T.C. 809 , 825 (1985) , affd. without opinion 800 F.2d 260 (4th Cir. 1986) ; Quinn v. Commissioner , supra at 526 ; Newcombe v. Commissioner , supra at 1299-1300 .
discussed Cited "see" Azenaro v. Commissioner
Tax Ct. · 1989 · signal: see · confidence high
See Grant v. Commissioner, 84 T.C. 809 (1985) , affd. without published opinion 800 F.2d 260 (4th Cir. 1986) ; *229 Estate of Hill v. Commissioner, 59 T.C. 846 (1973) . 4 These cases are distinguishable from the present case in that here there is a clear agreement reached by Mr. Azenaro and petitioner as to the specific terms of support.
discussed Cited "see" Leventhal
unknown court · Jos · signal: see · confidence high
See Grant v. Commissioner, 84 T.C. 809 , 822-823 (1985) , affd. without published opinion 800 F.2d 260 (4th Cir. 1986) ; *125 Estate of Hill v. Commissioner, 59 T.C. 846 , 856-857 (1973) ; Ewell v. Commissioner, T.C.
cited Cited "see" Benham
unknown court · Joh · signal: see · confidence high
See Grant v. Commissioner, 84 T.C. 809 , 823 (1985) , affd. per curiam without published opinion 800 F.2d 260 (4th Cir. 1986) .
cited Cited "see, e.g." David Nwafor
Tax Ct. · 2025 · signal: see also · confidence low
Rink v. Commissioner, 51 T.C. 746, 753 (1969); see also Grant v. Commissioner, 84 T.C. 809, 820 (1985), aff’d, 800 F.2d 260 (4th Cir. 1986) (unpublished table decision); Rice v. Commissioner, T.C.
cited Cited "see, e.g." James Edward Bradley, Jr. & Margaret Letitia Hayes-Hunter v. Commissioner
Tax Ct. · 2018 · signal: see also · confidence low
Maniscalco v. Commissioner, 632 F.2d at 7-8 ; see also Grant v. Commissioner, 84 T.C. 809, 820 (1985), aff’d without published opinion, 800 F.2d 260 (4th Cir. 1986).
Retrieving the full opinion text from the archive…
United States
v.
Mott (Mary Lerether)
85-5287.
Court of Appeals for the Fourth Circuit.
Sep 8, 1986.
800 F.2d 260
Published

800 F.2d 260

U.S.
v.
Mott (Mary Lerether)

NO. 85-5287

United States Court of Appeals,
Fourth Circuit.

SEP 08, 1986

1

Appeal From: E.D.N.C.

2

AFFIRMED.