Stephens v. Commissioner (1989)
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· 37 citation events
across 2 courts.
Showing the 6 strongest citers on record
(one row per citing case, strongest signal kept).
Treatment trajectory · 1989 → 2026 · click a year to view the case as of then
198920072026
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Nowlin v. Commissioner (1992)
But see Stephens v. Commissioner , 905 F.2d 667 (2d Cir. 1990) , revg. 93 T.C. 108 ↩ (1989) (restitution held to be a deductible payment within the context of section 165(c)(2) and not a "fine or similar penalty" under section 162(f)).
restitution held to be a deductible payment within the context of section 165(c)(2) and not a "fine or similar penalty" under section 162(f)
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Gregory J. Podlucky & Karla S. Podlucky (2022)
See Stephens v. Commissioner, 905 F.2d 667, 671 (2d Cir. 1990) (noting that taxpayers who repay embezzled funds might be “entitled to a deduction in the year in which the funds are repaid”), rev’g 93 T.C. 108 (1989); Norman v. Commissioner, 407 F.2d 1337, 1338 (3d Cir. 1969) (per curiam) (noting that “restitution [paid] in a subsequent year might provide a proper ba- sis for a deduction allowable in that year”), aff’g T.C.
per curiam
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Randy McRae & Shelby McRae v. Commissioner (2019)
See Stephens v. Commissioner, 905 F.2d 667, 668 (2d Cir. 1990) (allowing loss deduction under section 165 for restitution payment where the taxpayer in a prior year “was taxed - 20 - [*20] upon his receipt of the * * * [embezzled funds]”), rev’g and remanding 93 T.C. 108 (1989); cf. Smiling v. Commissioner, T.C.
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Randy McRae & Shelby McRae v. Commissioner (2019)
See Stephens v. Commissioner, 905 F.2d 667, 668 (2d Cir. 1990) (allowing loss deduction under section 165 for restitution payment where the taxpayer in a prior year “was taxed - 20 - [*20] upon his receipt of the * * * [embezzled funds]”), rev’g and remanding 93 T.C. 108 (1989); cf. Smiling v. Commissioner, T.C.
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Talley Indus. v. Commissioner (1994)
See Stephens v. Commissioner , 93 T.C. 108 , 112 (1989) , revd. 905 F.2d 667 (2d Cir. 1990) .
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Ginsburg v. Commissioner (1994)
See Stephens v. Commissioner , 905 F.2d 667 , 672 , 674 (2d Cir. 1990) , revg. on other grounds 93 T.C. 108 (1989) ; Medeiros v. Commissioner , 77 T.C. 1255 , 1262 n.8 (1981) .