Cluster 1487397

green · 8 citation events across 6 courts. Showing the 1 strongest citers on record (one row per citing case, strongest signal kept).

All Green 1

green Zuckman v. United States (1975)

Rule Authority · Ct. Cl.

Plaintiff points out tliat tlie term “substantially all/’ as used elsewhere in the Internal Revenue Code, has been defined to mean “all except a negligible minority interest.” Burnet v. Bank of Italy, 46 F. 2d 629, 630 (9th Cir. 1931), cert. denied, 283 U.S. 846 (1931).