Roberts v. Commissioner

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• finding that taxpayer’s for-profit horse activity started with the decision to build a “bigger and better horse training facility”
• finding that taxpayer's for-profit horse activity started with the decision to build a \bigger and better horse training facility\
• open-ended test of objective factors of subjective intent “goofy”

Source: CourtListener parenthetical corpus (CC0).

Cited by

1 case in this archive cites this case.

• Omar v. Immigration & Naturalization Service
  Eighth Circuit· 2002-08-05· cited 1×

Cites

3 cases in this archive are cited by this case.

• Jackson v. Commissioner
  U.S. Tax Court· 1972-11-27· cited 113×
• Hunter Faulconer, Sr. And Mary T. Faulconer v. Commissioner of Internal Revenue
  Fourth Circuit· 1984-11-20· cited 103×
• Estate of Harold Stuller v. United States
  Seventh Circuit· 2016-01-26· cited 15×