Cluster 4701900
green
· 8 citation events
across 3 courts.
Showing the 3 strongest citers on record
(one row per citing case, strongest signal kept).
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Bakersfield Energy Partners, LP v. Commissioner (2009)
Singer, Sutherland’s Statutes and Statutory Construction, § 22.33 (6th ed.2002) (explaining that a successor provision using equivalent language constitutes “a continuation of the original law”); see also United States v. O’Brien, 542 F.3d 921, 926 (1st Cir.2008); Strange v. Comm’r, 114 T.C. 206 , 210 n. 4 (2000); *776 Lilly v. Comm’r, 45 T.C. 168, 175 (1965).
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Bakersfield Energy v. Cir (2009)
Singer, Sutherland’s Statutes and Statutory Construction, § 22.33 (6th ed. 2002) (explaining that a successor provision using equivalent language consti- tutes “a continuation of the original law”); see also United States v. O’Brien, 542 F.3d 921, 926 (1st Cir. 2008); Strange v. Comm’r, 114 T.C. 206 , 210 n.4 (2000); Lilly v. Comm’r, 45 T.C. 168, 175 (1965).
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Florence Y. Barnes v. United States (1986)
See Lilly v. Commissioner, 45 T.C. 168, 173 (1965).