How cited: Grier v. United States · Go Syfert

Grier v. United States (1954)

green · 29 citation events across 7 courts. Showing the 2 strongest citers on record (one row per citing case, strongest signal kept).
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Treatment trajectory · 1955 → 2026 · click a year to view the case as of then
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green United Food and Commercial Workers Union v. Progressive Supermarkets (1986)
Rule Authority · D.N.J.
See 26 U.S.C. § 163 (d)(4)(A) (1985) (“For purposes of this subsection, property subject to a lease shall be treated as property held for investment, and not as property used in a trade or business,” so long as lessor’s business expense deductions total less than 15% of rental income or lessor is guaranteed a specific return or guaranteed against loss of income 5 ); Continental Trading Inc. v. Commissioner, 265 F.2d 40, 43 (9th Cir. 1959) cert. denied, 361 U.S. 827 , 80 S.Ct…
green Ohio County & Independent Agriculture Societies v. Commissioner (1982)
Cited (see also) · Tax Ct. · signal: compare
Compare Grier v. United States, 120 F.Supp. 395 (D.Conn. 1954) , affd. per curiam 218 F.2d 603 (2d Cir. 1955) .