Cluster 254499

green · 83 citation events across 15 courts. Showing the 19 strongest citers on record (one row per citing case, strongest signal kept).

All Green 19

green Conmac Investments Inc. (2023)

Rule Authority · Tax Ct.

Liquidating Corp., 292 F.2d 225, 231 (3d Cir. 1961) (quoting Advertisers Exch., Inc. v. Commissioner, 25 T.C. 1086 , 1092 (1956), aff’d, 240 F.2d 958 (2d Cir. 1957)), rev’g on other grounds T.C.

quoting Advertisers Exch., Inc. v. Commissioner, 25 T.C. 1086 , 1092 (1956), aff’d, 240 F.2d 958 (2d Cir. 1957)

green Capital One Financial Corporation and Subsidiaries v. Commissioner (2008)

Rule Authority · Tax Ct. · 2 citations in this opinion

Liquidating Corp., 292 F.2d 225, 231 (3d Cir. 1961), revg.

green Cargill, Inc. v. United States (2000)

Rule Authority · D. Minnesota

Liquidating Corp., 292 F.2d 225, 230-31 (3d Cir.1961); see also Rankin v. Commissioner, 138 F.3d 1286, 1289 (9th Cir.1998) (explaining that where a change in accounting method alters the timing of deductions and income recognition, it requires the Commissioner’s consent even when the previous method was invalid).

green Strick Corporation, Appellant/cross-Appellee v. United States of America, Appellee/cross-Appellant (1983)

Rule Authority · 3rd Cir.

Liquidating Corporation, 292 F.2d 225, 231 (3d Cir.), cert. denied, 368 U.S. 898 , 82 S.Ct. 177 , 7 L.Ed.2d 94 (1961).

green United States v. William J. Scott (1982)

Rule Authority · 7th Cir.

Liquidating Corp., 292 F.2d 225, 231 (3d Cir.), cert. denied, 368 U.S. 898 , 82 S.Ct. 177 , 7 L.Ed.2d 94 (1961).

green Southern Pacific Transp. Co. v. Commissioner (1980)

Rule Authority

Liquidating Corp., 292 F.2d 225, 230 (3d Cir. 1961), revg.

green Barber v. Commissioner (1975)

Rule Authority · Tax Ct.

Liquidating Corp., 292 F. 2d 225, 231 (3d Cir. 1961), cert. denied 368 U.S. 898 (1961); Transamerica Ins.

green Herbert S. Witte v. Commissioner of Internal Revenue (1975)

Rule Authority · D.C. Cir. · 5 citations in this opinion

Liquidating Corp., 292 F.2d 225, 230 (3rd Cir.), cert. denied, 368 U.S. 898 , 82 S.Ct. 177 , 7 L.Ed.2d 94 (1961) ($114,000 insurance dividend deemed a material item); DorrOliver, supra, at 53, 55 (rejecting a percentage test of materiality in a case involving a corporation with approximately $1,000,000 net income and finding a $25,000 change in the treatment of a $87,000 vacation and holiday pay item to be material).

green Eastern Kentucky Welfare Rights Organization v. William E. Simon, Secretary of the Treasury (1974)

Rule Authority · D.C. Cir. · 2 citations in this opinion

Liquidating Corp., 292 F.2d 225, 231 (3d Cir.), cert. denied, 368 U.S. 898 , 82 S.Ct. 177 , 7 L.Ed.2d 94 (1961); Kern v. Granquist, 291 F.2d 29, 32 (9th Cir. 1961).

green The Cincinnati, New Orleans and Texas Pacific Railway Company v. The United States (1970)

Rule Authority · Ct. Cl.

Liquidating Corp., 292 F.2d 225, 230 (3rd Cir.), cert. denied, 368 U.S. 898 , 82 S.Ct. 177 (1961); S.Rep.

green Catherine K. Poorbaugh v. United States (1970)

Rule Authority · 3rd Cir.

Liquidating Corp., 292 F.2d 225, 231 (3 Cir. 1961); Hackensack Water Co. v. United States, 352 F.2d 807 , 173 Ct.Cl. 606 (1965). 28 . 26 U.S.C. § 446 (a) provides: “Taxable income shall be computed under the method of accounting on the basis of which the taxpayer regularly computes his income in keeping his books.” 29 .

green H. F. Campbell Co. v. Commissioner (1969)

Rule Authority · Tax Ct.

Liquidating Corp., 292 F. 2d 225, 231 (C.A. 3, 1961), certorari denied 368 U.S. 898 (1961) ; sec. 1.446-1 (e) (2), Income Tax Begs.

green United States Steel Corporation v. The United States (1966)

Rule Authority · Ct. Cl.

Liquidating Corp., 292 F.2d 225, 230-231 (C.A.3, 1961), cert. denied, 368 U.S. 898 , 82 S.Ct. 177 , 7 L.Ed.2d 94 .

green John Wanamaker Philadelphia, Inc. v. The United States. John Wanamaker Philadelphia, Inc. (Successor by Merge… (1966)

Rule Authority · Ct. Cl.

Liquidating Corp., supra. 13 (A) Plaintiff's Double Taxation Argument. 14 The other part of plaintiff's "clear reflection of income" argument is that we must value opening inventory on a similar basis to closing inventory to prevent double taxation.

green Underhill v. Commissioner (1966)

Rule Authority · Tax Ct.

Liquidating Corporation, 292 F. 2d 225, 230 (C.A. 3, 1961), reversing a Memorandum Opinion of this Court, certiorari denied 368 U.S. 898 (1961).

green Hackensack Water Company v. The United States (1965)

Rule Authority · Ct. Cl.

Liquidating Corporation, supra, at p. 230; American Can Company v. Commissioner of Internal Revenue, supra, 317 F.2d at p. 606 ).

green The Doric Company, Transferee of Kellerblock Corporation, Dissolved v. Commissioner of Internal Revenue (1965)

Rule Authority · 9th Cir.

See, e. g., American Can Co. v. Commissioner of Internal Revenue, 317 F.2d 604, 606 (2d Cir. 1963); Wright Contracting Co. v. Commissioner of Internal Revenue, 316 F.2d 249, 254 (5th Cir. 1963); Broida, Stone & Thomas, Inc. v. United States, 309 F.2d 486 (4th Cir. 1962) (affirming 204 F.Supp. 841 (N.D.W.Va.1962)); Commissioner of Internal Revenue v. Liquidating Corp., 292 F.2d 225, 231 (3d Cir. 1961).

green American Can Co. v. Commissioner (1961)

Rule Authority · Tax Ct.

Liquidating Corporation, 292 F. 2d 225, 230 (C.A. 3, 1961), certiorari denied 368 U.S. 898 (1961): The rule stated is not applicable here for the simple reason that the Commissioner did not attempt to change taxpayer’s method of accounting and impose adjustments, but, on the contrary, he sought only to prevent a change in the taxpayer’s method of accounting for this item to which he had not first given his consent and to require adherence to the method used for many years pr…

green Comm'r

Rule Authority

Liquidating Corp., 292 F.2d 225, 231 (3d Cir. 1961), revg.