Citation network
Cir Vs. Groetzinger
Cites for this judgment
- US Supreme Court
- Jan 01, 1987
Citation network · 7-day free trial
Brief every cited case in minutes
Open an 18-section AI Brief on any citation below, ask scoped follow-ups, and find related precedents with Semantic Search. Full trial - no card required.
- 18-section brief - facts, issues, ratio, relief
- Ask this case - answers cite the judgment
- Semantic search - find precedents by meaning
- Research drawer - sections, cites, related cases
No card required · credentials emailed · Log in if you already have an account
-
U.S. 23 (1987) U.S. Supreme Court CIR v. GroetzingerSearch
-
U.S. 23 (1987) Commissioner of Internal Revenue v. GroetzingerSearch
-
tax for 1978. 82 T.C. 793 (1984). In so ruling, the court adhered to its earlier court-reviewed decision in Ditunno v. CommissionerSearch
-
T.C. 362 (1983). The court in Ditunno, id. at 371, had overruled Gentile v. CommissionerSearch
-
In one of its early tax cases, Flint v. StoneSearch
-
Helvering v. HorstSearch
-
With these general comments as significant background, we turn to pertinent cases decided here. Snyder v. CommissionerSearch
-
Ibid. Next came Higgins v. CommissionerSearch
-
United States v. GilmoreSearch
-
or trust in asset conservation and maintenance did not constitute a trade or business. City Bank Farmers Trust Co. v. HelveringSearch
-
was made of the Frankfurter concurrence in Du Pont. Yet Justices Reed and Frankfurter were on the Court. Snow v. CommissionerSearch
-
Brief any citation in this list with AI Studio
-
Marchetti v. UnitedSearch
-
which we doubt, to the Congress, where we feel, at this late date, the ultimate responsibility rests. Cf. Flood v. KuhnSearch
-
Compare Nipper v. CommissionerSearch
-
P-H Memo TC (1983), and the Seventh Circuit's decision in the present case, with Gajewski v. CommissionerSearch
-
Estate of Cull v. CommissionerSearch
-
and Noto v. UnitedSearch
-
Tax Court has adhered to its position that a full-time gambler is engaged in a trade or business. See, e.g., Meredith v. CommissionerSearch
-
Barrish v. CommissionerSearch
-
P-H Memo TC (1984). It has drawn no distinction between the gambler and the active market trader. See also Baxter v. UnitedSearch
-
Trent v. CommissionerSearch
-
to this Court. See Brief for Petitioner 28, 29, 40, and 61, and Brief for Respondent 17 and 18, in Higgins v. CommissionerSearch
-
Levin v. UnitedSearch
-
Commissioner v. NubarSearch
-
Fuld v. CommissionerSearch
-
F.2d 466, 468-469 (CA2 1943). See also Moller v. UnitedSearch
-
Purvis v. CommissionerSearch
-
Because the same courts, in cases not involving gamblers, have not referred to the Frankfurter gloss, see Bessenyey v. CommissionerSearch
-
Gestrich v. CommissionerSearch
-
F.2d 806 (CA3 1982), aff'g, without opinion, 74 T.C. 626 (1980), Main Line Distributors, Inc. v. CommissionerSearch
-
when Congress amended the alternative minimum tax provisions in 1982, it implicitly accepted the teaching of Gentile v. CommissionerSearch
-
that became apparent when this Court held that a full-time investor is not engaged in a trade or business. See Higgins v. CommissionerSearch
-
the practical equivalent of a double deduction,' Charles Ilfeld Co. v. HernandezSearch
-
United States v. SkellySearch
-
U.S. Supreme Court CIR v. GroetzingerSearch
-
Commissioner of Internal Revenue v. GroetzingerSearch
-
Ditunno v. CommissionerSearch
-
Gentile v. CommissionerSearch
-
Flint v. StoneSearch
-
Helvering v. HorstSearch
-
Snyder v. CommissionerSearch
-
Higgins v. CommissionerSearch
-
the Court. Snow v. CommissionerSearch
-
Cf. Flood v. KuhnSearch
-
Gajewski v. CommissionerSearch
-
Meredith v. CommissionerSearch
AI Brief on cited cases - 7-day free trial