How cited: Harmont Plaza, Incorporated v. Commissioner of Internal Revenue · Go Syfert

Harmont Plaza, Incorporated v. Commissioner of Internal Revenue (1977)

green · 17 citation events across 2 courts. Showing the 4 strongest citers on record (one row per citing case, strongest signal kept).
Quote Authority · Tax Ct.
Memo. 1967-81 ("reasonable doubt as to its collectibility" and "doubtful collectibility") Harmont Plaza, Inc. v. Commissioner, 64 T.C. 632 , 651 (1975) , affd. by order 549 F.2d 414 ↩ (6th Cir. 1977) ("doubtful collectibility"). 13.
"doubtful collectibility"
green Sheid v. Commissioner (1985)
Cited · Tax Ct. · signal: see
See Harmont Plaza Inc. v. Commissioner, 64 T.C. 632 (1975) , affd. 549 F.2d 414 (6th Cir. 1977) , cert. denied 434 U.S. 955 (1977) .
Cited · Ct. Cl. · signal: see
See Harmont Plaza, Inc. v. Commissioner, 64 T.C. 632, 649-51 (1975), aff'd, 549 F.2d 414 (6th Cir.1977); Corn Exchange Bank v. United States, 37 F.2d 34 (2d Cir.1930).
Cited · Tax Ct. · signal: see
See Harmont Plaza, Inc. v. Commissioner, 64 T.C. 632 , 649-651 (1975) , *234 affd. 549 F.2d 414 (6th Cir. 1977) .