How cited: Lee v. United States · Go Syfert

Lee v. United States (1969)

green · 27 citation events across 3 courts. Showing the 5 strongest citers on record (one row per citing case, strongest signal kept).
All Green 5
Treatment trajectory · 1975 → 2026 · click a year to view the case as of then
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green Cooper v. Commissioner (2017)
Rule Authority · 9th Cir. · 4 citations in this opinion
“Control” means the taxpayer can make the transferee corporation do what he wants, while “influence” means that although the corporation may defer to his 18 525 F.2d at 1048–49, 1057. 19 302 F. Supp. at 948, 950 . 20 26 C.F.R. § 1.1235-2 (f)(3).
green James Cooper v. Cir (2017)
Rule Authority · 9th Cir. · 2 citations in this opinion
“Control” means the taxpayer can make the transferee corporation do what he wants, while “influence” means that although the corporation may defer to his 18 525 F.2d at 1048–49, 1057. 19 302 F. Supp. at 948, 950 . 20 26 C.F.R. § 1.1235-2 (f)(3).
green James C. Cooper & Lorelei M. Cooper v. Commissioner (2014)
Rule Authority · Tax Ct.
Lee v. United States, 302 F. Supp. 945, 950 (E.D.
green James C. Cooper & Lorelei M. Cooper v. Commissioner (2014)
Rule Authority · Tax Ct.
Lee v. United States, 302 F. Supp. 945, 950 (E.D.
green Cooper v. Comm'r (2014)
Rule Authority · Tax Ct.
Lee v. United States, 302 F. Supp. 945, 950 (E.D.