L. H. M., Inc. v. Lewis (1975)

green · 101 citation events across 10 courts. Showing the 6 strongest citers on record (one row per citing case, strongest signal kept).

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green Estate of Arnaud v. Commissioner (1988)

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

See also Lone Manor Farms, Inc. v. Commissioner , 61 T.C. 436 , 442 (1974) , affd. without published opinion 510 F.2d 970 (3d Cir. 1975) .

green Estate of Sidles v. Commissioner (1976)

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

See Lone Manor Farms, Inc ., 61 T.C. 436 , 442 (1974) , affd. without published opinion 510 F. 2d 970 (3d Cir. 1975) .

green Lisa A. Bruno v. Commissioner (2020)

Cited (see also) · Tax Ct. · signal: see also

See sec. 6214(b); see also Lone Manor Farms, Inc. v. Commissioner, 61 T.C. 436, 440 (1974), aff’d, 510 F.2d 970 (3d Cir. 1975). - 12 - [*12] In a joint stipulation of facts filed in August 2019 petitioner made several concessions.

green Amanda Iris Gluck Irrevocable Trust v. Commissioner (2020)

Cited · Tax Ct. · signal: see

In any case where a taxpayer claims an NOL carryforward or carryback deduction, “[w]e have jurisdiction to consider such facts related to years not in issue as may be necessary for redetermination of tax liability for the period before the Court.” Keith v. Commissioner, 115 T.C. 605, 621 (2000); see Lone Manor Farms, Inc. v. Commissioner, 61 T.C. 436, 440 (1974) (“It is well settled that we may determine the correct amount of * * * net operating loss for a year not in issue …

green Durrett v. Commissioner (1994)

Cited (see also) · signal: see also

Memo. 1982-335 ; see also Lone Manor Farms, Inc. v. Commissioner , 61 T.C. 436 , 439-441 (1974) , affd. without published opinion 510 F.2d 970 (3d Cir. 1975) (same with regard to net operating loss carrybacks and carryovers). 4 This is true even if it would involve recomputing the tax liability in the other year to determine whether credit could be carried back or over.

same with regard to net operating loss carrybacks and carryovers

green CHAMBERLIN

Cited · signal: see

See Lone Manor Farms, Inc. v. Commissioner, 61 T.C. 436 , 440 (1974) , affd. without published opinion 510 F.2d 970 (3d Cir. 1975) .