How cited: Chotin v. United States · Go Syfert

Chotin v. United States (1974)

green · 107 citation events across 24 courts. Showing the 18 strongest citers on record (one row per citing case, strongest signal kept).
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green Arturo R. Moreno, Personal Representative of Oswaldo Moreno, Deceased v. Stahmann Farms, Inc., a New Mexico C… (1982)
Rule Authority · 10th Cir.
This is not a situation in which the servant is paying rent for the premises, see State v. Fox, 82 Wash.2d 289 , 510 P.2d 230, 232 (1973), cert. denied, 414 U.S. 1130 , 94 S.Ct. 868 , 38 L.Ed.2d 754 *108 (1974), or has a lease giving him a separate right to possession, see Walton v. Darby Town Houses, Inc., 395 F.Supp. 553 .
green Roccaforte v. Commissioner (1981)
Rule Authority · Tax Ct. · 2 citations in this opinion
See, e.g., Strong v. Commissioner , 66 T.C. 12 , 21 (1976) , affd. without opinion 553 F.2d 94 (2d Cir. 1977) ; Harrison Property Management Co. v. United States , 201 Ct. Cl. 77 , 475 F.2d 623 , 626-627 (1973) , cert. denied 414 U.S. 1130 *279 (1974) .
green Ithaca Industries, Inc. v. Commissioner of Internal Revenue (1994)
Cited · 4th Cir. · signal: see · 2 citations in this opinion
See Houston Chronicle Publishing Co. v. United States, 481 F.2d 1240 (5th Cir.1973), cert. denied, 414 U.S. 1129 , 94 S.Ct. 867 , 38 L.Ed.2d 754 (1974).
green Donrey, Inc. v. United States (1987)
Cited · 8th Cir. · signal: see · 2 citations in this opinion
General Television, 449 F.Supp. at 611 ; see Houston Chronicle Publishing Co. v. United States, 481 F.2d 1240, 1249 (5th Cir.1973), cert. denied, 414 U.S. 1129 , 94 S.Ct. 867 , 38 L.Ed.2d 754 (1974); Treas.Reg.
green Bollinger v. Commissioner of Internal Revenue (1986)
Cited · 6th Cir. · signal: see · 2 citations in this opinion
See Harrison Property Management Co., Inc. v. United States, 475 F.2d 623 , 201 Ct.Cl. 77 (1973), cert. denied, 414 U.S. 1130 , 94 S.Ct. 868 , 38 L.Ed.2d 754 (1974). 18 Because one would not expect an independent agent to perform all the work and then turn over the profits to its principal, in exchange for only nominal compensation, it is readily apparent that the purported agency relationship in National Carbide could not have existed in the absence of ownership and control…
green Bollinger v. Commissioner (1986)
Cited · 6th Cir. · signal: see · 2 citations in this opinion
See Harrison Property Management Co., Inc. v. United States, 475 F.2d 623 , 201 Ct.Cl. 77 (1973), cert. denied, 414 U.S. 1130 , 94 S.Ct. 868 , 38 L.Ed.2d 754 (1974).
green Newark Morning Ledger Co., as Successor to the Herald Company v. The United States of America (1991)
Cited (see also) · 3rd Cir. · signal: see, e.g.
See, e.g., Houston Chronicle Publishing Co. v. United States, 481 F.2d 1240, 1250 (5th Cir.1973), cert. denied, 414 U.S. 1129 , 94 S.Ct. 867 , 38 L.Ed.2d 754 (1974). 3 *559 As we have noted, the Service essentially concedes that Morning Ledger has demonstrated that the paid subscribers have an ascertainable value and limited useful lives, and that it has presented a reasonably accurate estimate of these useful lives.
green Daniel R. McCarthy v. United States of America (Irs) (1986)
Cited · 6th Cir. · signal: see
See Houston Chronicle Publishing Co. v. United States, 481 F.2d 1240, 1250 (5th Cir.1973), cert. denied, 414 U.S. 1129 , 94 S.Ct. 867 , 38 L.Ed.2d 754 (1974).
green Landy v. Federal Aviation Administration (1980)
Cited · 2d Cir. · signal: see
See Houston Chronicle Publishing Co. v. United States, 481 F.2d 1240 (5th Cir. 1973), cert. denied, 414 U.S. 1129 , 94 S.Ct. 867 , 38 L.Ed.2d 754 (1974); Eastern Air Lines, Inc. v. American Cyanamid Co., 321 F.2d 683 (5th Cir. 1963).
green M. Marshall Landy, Trustee v. Federal Aviation Administration, United States of America, William E. Morgan, D… (1980)
Cited · 2d Cir. · signal: see
See Houston Chronicle Publishing Co. v. United States, 481 F.2d 1240 (5th Cir. 1973), cert. denied, 414 U.S. 1129 , 94 S.Ct. 867 , 38 L.Ed.2d 754 (1974); Eastern Air Lines, Inc. v. American Cyanamid Co., 321 F.2d 683 (5th Cir. 1963). 72 In those instances where the regulations required the presence of specific equipment or procedures, the defendants were not prejudiced since the special verdict did pass on the essential elements of the regulations.
green Better Beverages, Inc. v. United States of America, S. A. Strane and Wife, Alice F. Strane, and Billy F. Stra… (1980)
Cited (see also) · 5th Cir. · signal: see, e.g.
See, e. g., Houston Chronicle Publishing Co. v. United States, 481 F.2d 1240, 1247-54 (5th Cir. 1973), cert. denied, 414 U.S. 1129 , 94 S.Ct. 867 , 38 L.Ed.2d 754 (1974) (finding potential deduction for, and allocation of portion of purchase price to, subscription lists upon proof (1) of value apart from goodwill and (2) of limited useful life).
finding potential deduction for, and allocation of portion of purchase price to, subscription lists upon proof (1) of value apart from goodwill and (2) of limited useful life
green Better Beverages, Inc. v. United States (1980)
Cited (see also) · 5th Cir. · signal: see, e.g.
See, e. g., Houston Chronicle Publishing Co. v. United States, 481 F.2d 1240, 1247-54 (5th Cir. 1973), cert. denied, 414 U.S. 1129 , 94 S.Ct. 867 , 38 L.Ed.2d 754 (1974) (finding potential deduction for, and allocation of portion of purchase price to, subscription lists upon proof (1) of value apart from goodwill and (2) of limited useful life).
finding potential deduction for, and allocation of portion of purchase price to, subscription lists upon proof (1) of value apart from goodwill and (2) of limited useful life
green A. Duda & Sons, Inc. v. United States (1977)
Cited (see also) · 5th Cir. · signal: see, e.g.
See, e. g., Houston Chronicle Publishing Co. v. United States, 481 F.2d 1240, 1258 (5th Cir. 1973), cert. denied, 414 U.S. 1129 , 94 S.Ct. 867 , 38 L.Ed.2d 754 (1974).
green District of Columbia Redevelopment Land Agency v. Thirteen Parcels of Land in Squares 859, 912, 934 & 4068 (1976)
Cited (see also) · D.C. Cir. · signal: see, e.g.
See, e. g., Houston Chronicle Publishing Co. v. United States, 481 F.2d 1240, 1247 (5th Cir. 1973), cert. denied, 414 U.S. 1129 , 94 S.Ct. 867 , 38 L.Ed.2d 754 (1974); Skilken v. Commissioner, 420 F.2d 266, 270 (6th Cir. 1969); Karan v. Commissioner, 319 F.2d 303, 306 (7th Cir. 1963); Boe v. Commissioner, 307 F.2d 339, 343 (9th Cir. 1962).
green No. 74-1644 (1976)
Cited (see also) · D.C. Cir. · signal: see, e.g.
See, e. g., Houston Chronicle Publishing Co. v. United States, 481 F.2d 1240, 1247 (5th Cir. 1973), cert. denied, 414 U.S. 1129 , 94 S.Ct. 867 , 38 L.Ed.2d 754 (1974); Skilken v. Commissioner, 420 F.2d 266, 270 (6th Cir. 1969); Karan v. Commissioner, 319 F.2d 303, 306 (7th Cir. 1963); Boe v. Commissioner, 307 F.2d 339, 343 (9th Cir. 1962).
green McCabe v. Commissioner (1981)
Cited · Tax Ct. · signal: see · 2 citations in this opinion
See Coker v. Commissioner , 487 F.2d 593 (2d Cir. 1973) , cert. denied 414 U.S. 1130 (1974) , on up. *140 I express no opinion as to the amount of petitioner's deductible traveling expenses.
green Globe Life & Accident Insurance v. United States (2002)
Cited · Fed. Cl. · signal: see
See Newark Morning Ledger Co. v. United States, 507 U.S. 546, 554-55 , 113 S.Ct. 1670 , 123 L.Ed.2d 288 (1993) (quoting Houston Chronicle Publishing Co. v. United States, 481 F.2d 1240, 1247 (5th Cir.1973), cert. denied, 414 U.S. 1129 , 94 S.Ct. 867 , 38 L.Ed.2d 754 (1974)).
green Outlaw v. United States (1974)
Cited · Ct. Cl. · signal: see
See Morrissey v. Commissioner, supra, and Harrison Property Management Co. v. United States, 201 Ct. Cl. 77 , 475 F. 2d 623 (1973), cert. denied, 414 U.S. 1130 (1974).