Your Host, Inc. v. Commissioner of Internal Revenue, Chef Foods, Inc. v. Commissioner of Internal Revenue (1973)

green · 28 citation events across 7 courts. Showing the 7 strongest citers on record (one row per citing case, strongest signal kept).

All Green 7

Treatment trajectory · 1973 → 2026 · click a year to view the case as of then

197319992026

Sort: By significance · Most recent

green R.E. Dietz Corporation v. United States (1991)

Rule Authority · 2d Cir.

See Thor Power Tool Co. v. Commissioner, 439 U.S. 522, 547-48 , 99 S.Ct. 773, 788-89 , 58 L.Ed.2d 785 (1979); Your Host, Inc. v. Commissioner, 489 F.2d 957, 960 (2d Cir.1973), cert. denied, 419 U.S. 829 , 95 S.Ct. 51 , 42 L.Ed.2d 54 (1974); Roth Steel Tube Co. v. Commissioner, 620 F.2d 1176, 1179 (6th Cir.1980).

green Wells Fargo & Co. v. United States (2015)

Rule Authority · D. Minnesota

Generally speaking, § 269 “permits the Commissioner to deny tax exemptions and deductions where an affiliated company was ‘acquired’ for tax avoidance purposes.” Your Host, Inc. v. Comm’r, 489 F.2d 957, 959 (2d Cir.1973).

green Hospital Corp. of America v. Commissioner (1983)

Rule Authority

Your Host, Inc. v. Commissioner, 489 F.2d 957, 960 (2d Cir. 1973); Foster v. Commissioner, 80 T.C. at 143, 144 ; Ach v. Commissioner, 42 T.C. at 125-127; Hamburgers York Road, Inc. v. Commissioner, 41 T.C. at 833 ; Grenada Industries, Inc. v. Commissioner, 17 T.C. 231 , 255 (1951), affd. 202 F.2d 873 (5th Cir. 1953).

green Slappey Drive Industrial Park v. United States (1977)

Cited (see also) · 5th Cir. · signal: see, e.g.

See, e. g., Your Host, Inc. v. Commissioner, 489 F.2d 957 (2d Cir. 1973), cert. denied, 419 U.S. 829 , 95 S.Ct. 51 , 42 L.Ed.2d 54 (1974).

green Slappey Drive Industrial Park v. United States of America, John W. Crouch and First State Bank & Trust Co., o… (1977)

Cited (see also) · 1st Cir. · signal: see, e.g.

See, e. g., Your Host, Inc. v. Commissioner, 489 F.2d 957 (2d Cir. 1973), cert. denied, 419 U.S. 829 , 95 S.Ct. 51 , 42 L.Ed.2d 54 (1974). 56 The original equal shareholders of both Lake Park and Sherwood were Cornelia Haley Walden, Loretta Haley and Joel T.

green H Group Holding, Inc. v. Commissioner (1999)

Cited · Tax Ct. · signal: see · 2 citations in this opinion

See Your Host, Inc. v. Commissioner, 489 F.2d 957 , 960 (2d Cir. 1973) , affg. 58 T.C. 10 , 23 (1972) ; Seagate Tech., Inc. & Consol.

green Marcus v. Commissioner (1975)

Cited · Tax Ct. · signal: see

Hamburgers York Road, Inc., supra ; see Your Host, Inc., 58 T.C. 10 (1972) , affd. 489 F. 2d 957 (2d Cir. 1973) , cert. denied 419 U.S. 829 (1974) .