Myrna Labow v. Commissioner of Internal Revenue, Ronald Labow v. Commissioner of Internal Revenue (1985)
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· 39 citation events
across 9 courts.
Showing the 18 strongest citers on record
(one row per citing case, strongest signal kept).
Treatment trajectory · 1986 → 2026 · click a year to view the case as of then
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Tokarski v. Commissioner (1986)
But cf. LaBow v. Commissioner , 763 F.2d 125 ↩ (2d Cir. 1985) , affg. in part, revg. in part, and remanding a Memorandum Opinion of this Court. 7.
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Spencer Medical Associates. v. Commissioner (1998)
See Devore v. Commissioner, 963 F.2d 280, 282 (9th Cir.1992); George v. Commissioner, 844 F.2d 225, 229-30 (5th Cir.1988); LaBow v. Commissioner, 763 F.2d 125, 129-30 (2d Cir.1985); Estate of Frieders v. Commissioner, 687 F.2d 224, 228 (7th Cir.1982).
See Devore v. Commissioner, 963 F.2d 280, 282 (9th Cir.1992); George v. Commissioner, 844 F.2d 225, 229-30 (5th Cir.1988); LaBow v. Commissioner, 763 F.2d 125, 129-30 (2d Cir.1985); Estate of Frieders v. Commissioner, 687 F.2d 224, 228 (7th Cir.1982). 28 SMA has neither alleged nor demonstrated any extraordinary circumstances.
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Kannry v. Commissioner of Internal Revenue (2019)
Cinema ’84 v. Comm’r, 412 F.3d 366 , 370–71 (2d Cir. 2005) (motion to vacate); LaBow v. Comm’r, 763 F.2d 125, 129 (2d Cir. 1985) (motion for reconsideration).
motion for reconsideration
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Harris v. Comm'r (2018)
Colon v. Comm’r, 252 F.3d 662, 662 (2d Cir. 2001) (dismissal); LaBow v. Comm’r, 763 F.2d 125, 129 (2d Cir. 1985) (motion for reconsideration).
motion for reconsideration
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Jarvis v. Comm'r (2018)
Colon v. Comm’r, 252 F.3d 662, 662 (2d Cir. 2001) (dismissal for failure to prosecute); Cinema ’84 v. Comm’r, 412 F.3d 366 , 370–71 (2d Cir. 2005) (motion to vacate); LaBow v. Comm’r, 763 F.2d 125, 129 (2d Cir. 1985) (motion for reconsideration). 2 Upon a review of the record, we conclude that the Tax Court did not abuse its discretion by dismissing Jarvis’ case and denying her motions to vacate and for reconsideration.
motion for reconsideration
Petitioner also cites LaBow v. Commissioner, 763 F.2d 125, 129 (2d Cir.1985), wherein the Second Circuit found that the Tax Court abused its discretion in denying a taxpayer’s untimely motion for reconsideration.
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Sealy Power, Ltd. v. Commissioner (1995)
United States v. Walton, 909 F.2d 915, 918-19 (6th Cir.1990); LaBow v. Commissioner, 763 F.2d 125, 131-32 (2d Cir.1985); Foster v. Commissioner, 756 F.2d 1430, 1439 (9th Cir.1985), cert. denied, 474 U.S. 1055 , 106 S.Ct. 793 , 88 L.Ed.2d 770 (1986); Chaum v. Commissioner, 69 T.C. 156, 163-64 , 1977 WL 3733 (1977).
The petitioners failed to overcome the presumption of correctness of the deficiency notice in the Tax Court, which they could have done with a showing that the IRS made a "naked assessment without any foundation whatsoever." LaBow v. Commissioner, 763 F.2d 125, 132 (2d Cir.1985) (citation omitted).
It is true that even though proper diligence is not employed to secure evidence for use at a trial the ends of justice may require the granting of a new trial to present new evidence in certain limited instances, see LaBow v. Commissioner, 763 F.2d 125, 129 (2d Cir.1985); Ferrell v. Trailmobile, Inc., 223 F.2d 697, 698 (5th Cir.1955), but clearly here there was no abuse of discretion, see Allied Chemical Corp. v. Daiflon, Inc., 449 U.S. 33, 36 , 101 S.Ct. 188, 190 , 66 L.Ed.…
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Craig J. Schieder (2022)
As an initial matter, “[t]here is no burden on the Commissioner to justify his disallowance of a claimed deduction.” LaBow v. Commissioner, 763 F.2d 125, 132 (2d Cir. 1985) (quoting Hanover Ins.
quoting Hanover Ins. Co. v. Commissioner, 598 F.2d 1211, 1219 (1st Cir. 1979, aff’g 69 T.C. 260 (1977)), aff’g in part and rev’g in part on other grounds T.C. Memo. 1983-417
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Cohen v. United States (2014)
Although decisions of the United States Tax Court are not binding on this Court, "in an area of law where Tax Court expertise may be useful in explication,” courts "ordinarily give that expertise deference.” LaBow v. C.I.R., 763 F.2d 125, 130 (2d Cir.1985); accord Merkel v. C.I.R., 192 F.3d 844, 847-48 (9th Cir.1999) ("Because the Tax Court has special expertise in the field ... its opinions bearing on the Internal Revenue Code are 'entitled to respect.' ”) (citation omitted…
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Gitlow v. United States (2004)
La Bow v. Commissioner, 763 F.2d 125, 131 (2d Cir.1985) (quoting Hintz v. Commissioner, 712 F.2d 281, 286 (7th Cir.1983) (internal quotation marks omitted)). 7 .See, e.g., Nora Beverages, Inc. v. Perrier Group of Am., Inc., 269 F.3d 114 , 123-24 (2d Cir.2001); Nora Beverages, Inc. v. Perrier Group of Am., Inc., 164 F.3d 736 , 746 (2d Cir.1998); Raskin v. Wyatt Co., 125 F.3d 55, 65-66 (2d Cir.1997).
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Hynard v. Internal Revenue Service (2002)
LaBow v. Comm’r of Internal Revenue, 763 F.2d 125, 131-32 (2d Cir.1985) (taxpayer “must always make an affirmative showing, based on ‘specific evidence’ and not just the ‘taxpayer’s unsupported statement,’ that he is entitled to a deduction”) (quoting Hintz v. Commissioner, 712 F.2d 281, 286 (7th Cir.1983)).
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Byrne v. Commissioner (2013)
See LaBow v. Comm’r, 763 F.2d 125, 129 (2d Cir.1985).
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Eshagh Eshaghian v. Commissioner of Internal Revenue (1995)
See, e.g., LaBow v. Commissioner, 763 F.2d 125, 129 (2d Cir.1985). 9 In light of the admissions and the other evidence in the record, the Tax Court's ruling that petitioner was not entitled to net-operating-loss carryforwards was not erroneous.
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Kiczuk v. United States (2023)
See 322 F. App’x at 419 . be useful in explication,’ courts ‘ordinarily give that expertise deference.’” (quoting LaBow v. C.I.R., 763 F.2d 125, 130 (2d Cir. 1985))).
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O'Callaghan v. United States (1996)
See LaBow v. Commissioner, 763 F.2d 125, 131 (2d Cir.1985).