Cluster 430513 (1984)

green · 34 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 · 1984 → 2026 · click a year to view the case as of then

198420052026

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green James H. Rutter and Marie R. Rutter v. Commissioner of Internal Revenue (1988)

Rule Authority · 5th Cir. · 2 citations in this opinion

Rider Corp. v. Commissioner, 725 F.2d 945, 952 (3rd Cir.1984); Kennedy v. Commissioner, 671 F.2d 167, 173 (6th Cir.1982).

green Estate of Spear v. Commissioner of Internal Revenue Service (1994)

Rule Authority · 3rd Cir.

Rider Corp. v. Commissioner, 725 F.2d 945, 948 (3d Cir.1984); De Cavalcante v. Commissioner, 620 F.2d 23, 26 (3d Cir.1980).

green Estate of Spear (1994)

Rule Authority · 3rd Cir.

Rider Corp. v. Commissioner, 725 F.2d 945, 948 (3d Cir.1984); De Cavalcante v. Commissioner, 620 F.2d 23, 26 (3d Cir.1980).

green Pleasant Summit Land Corp. v. Commissioner (1988)

Rule Authority · 3rd Cir.

Rider Corp. v. Commissioner, 725 F.2d 945, 948 (3d Cir.1984).

green Pleasant Summit Land Corporation, in 88-1373 v. Commissioner of Internal Revenue. George Prussin and Sharon P… (1988)

Rule Authority · 3rd Cir.

Rider Corp. v. Commissioner, 725 F.2d 945, 948 (3d Cir.1984). 19 PSLC argues that while factual findings are generally subject to review under the clearly erroneous standard, the Tax Court finding that the underlying transaction was not of property held primarily for sale to customers within the ordinary course of its trade or business, constituted an "ultimate fact" subject to plenary review.

green Luther R. Patton v. Commissioner of Internal Revenue (1986)

Rule Authority · 5th Cir.

Rider Corp. v. Commissioner, 725 F.2d 945, 952 (3d Cir.1984); Kennedy v. Commissioner, 671 F.2d 167, 173 (6th Cir.1982); Builders Center, Inc. v. United States, 571 F.Supp. 83, 88 (M.D.La.1983).

green Smith v. Commissioner (1985)

Rule Authority

Rider Corp. v. Commissioner, 725 F.2d 945, 950 (3d Cir. 1984); Southern Pacific Transportation Co. v. Commissioner, supra at 565; Hynes v. Commissioner, supra at 1287-1288. 5 However, a joint obligor who pays interest on the obligation may deduct such payment, as the payor is primarily and directly liable under his or her agreement for the use of money.