How cited: Cluster 4703252 · Go Syfert

Cluster 4703252

green · 12 citation events across 6 courts. Showing the 2 strongest citers on record (one row per citing case, strongest signal kept).
Rule Authority · Ct. Cl.
Louis-San Francisco R.R. v. United States, 195 Ct. Cl. 343 , 444 F. 2d 1102 (1971), cert. denied, 404 U.S. 1017 (1972) ; and National Alfalfa Dehydrating & Milling Co., 57 T.C. 46, 54-57 (1971), appeal filed January 3, 1972 (10th Cir.).) On October 20, 1972, by order, the court granted defendant’s motion for partial summary judgment and to such extent, on the issue of whether plaintiff is entitled to debt discount deductions during the years involved, 1962-1964, arising out …
Cited · Tax Ct. · signal: see · 2 citations in this opinion
See Commissioner v. National Alfalfa Dehydrating & Milling Co ., 417 U.S. 134 , 149 (1974) , affg. 57 T.C. 46 (1971) ; Waltham Netoco Theatres, Inc. v. Commissioner , 49 T.C. 399 (1968) , affd. 401 F.2d 333 (1st Cir. 1968) .