United States v. Harold W. Ivey and Mrs. Virginia Ivey, Harold W. Ivey and Mrs. Virginia Ivey v. United States (1961)

green · 32 citation events across 5 courts. Showing the 6 strongest citers on record (one row per citing case, strongest signal kept).

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Treatment trajectory · 1961 → 2026 · click a year to view the case as of then

196119932026

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green National Labor Relations Board v. Wheeling Electric Company, National Labor Relations Board v. Wheeling Elect… (1971)

Rule Authority · 4th Cir.

See also, Lynch v. Overholser, 369 U.S. 705, 710 , 82 S.Ct. 1063 , 8 L.Ed.2d 211 (1962); Miller v. Amusement Enterprises, Inc., 394 F.2d 342, 350 (5th Cir. 1968); United States v. Ivey, 294 F.2d 799, 803 (5th Cir. *788 1961); Newark v. United States, 254 F.2d 93, 97 (3rd Cir. 1958).

green Arthur F. Brook and Ruth T. Brook v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Wi… (1966)

Rule Authority · 2d Cir.

Memo. 1959-104 , aff’d 285 F.2d 582 (5 Cir. 1961); United States v. Ivey, 294 F.2d 799, 806 (5 Cir. 1961); Fred Draper, 32 T.C. 545, 549 (1959) (losses).

green Nash v. Commissioner (1973)

Rule Authority · Tax Ct.

Further, as the Court of Appeals for the Fifth Circuit in United States v. Ivey, 294 F. 2d 799, 807 (C.A. 5, 1961), noted when discussing the taxpayer’s intention to rent: “The jury might reasonably infer that the taxpayer would not have purchased the property with the expectation of holding it for rental at such a low return.” Keeping in mind the earlier discussion, the supposed intention to rent at $75 a month does not convince us that petitioner had any other motive in ac…

green Rolland L. King and Arlene P. King v. United States (1981)

Cited · 5th Cir. · signal: see · 2 citations in this opinion

See United States v. Ivey, 294 F.2d 799, 806 (5th Cir. 1961); Payne v. Commissioner, 268 F.2d 617, 621 (5th Cir. 1959) 3 While the majority offers precedential support for the first two propositions, none is offered for the third.

green Houston Chronicle Publishing Company, Plaintiff-Appellee-Cross v. United States of America, Defendant-Appella… (1973)

Cited · 5th Cir. · signal: see

See United States v. Ivey, 5 Cir. 1961, 294 F.2d 799, 806-808 ; Bender v. United States, 6 Cir. 1967, 383 F.2d 656, 660-662 .

green Isabel Collier Read, as of the Estate of Miles Collier, Deceased v. United States (1963)

Cited · 5th Cir. · signal: see

See United States v. Ivey, 5th Cir. 1961, 294 F.2d 799 .