Adams v. Commissioner

How courts have described this case

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

• since the size of the net operating loss directly affected the deficiency in the years before the Court, the income of the loss year examined
• since the size of the net operating loss directly affected the deficiency in the years before the Court, the income of the loss year examined

Source: CourtListener parenthetical corpus (CC0).

Cited by

4 cases in this archive cite this case.

• LTV Corp. v. Commissioner
  U.S. Tax Court· 1975-07-21· cited 149×
• Blum v. Commissioner
  U.S. Tax Court· 1972-12-19· cited 49×
• City of New York v. Commissioner
  U.S. Tax Court· 1994-10-11· cited 24×
• Kronenberg v. Commissioner
  U.S. Tax Court· 1975-06-17· cited 10×

Cites

36 cases in this archive are cited by this case; the 20 most cited are listed.

• Gregory v. Helvering
  Supreme Court· 1935-01-07· cited 2,523×
• Crane v. Commissioner
  Supreme Court· 1947-04-14· cited 759×
• Burton-Sutton Oil Co. v. Commissioner
  Supreme Court· 1946-04-22· cited 453×
• Anderson v. Helvering
  Supreme Court· 1940-05-20· cited 335×
• American Automobile Assn. v. United States
  Supreme Court· 1961-10-09· cited 286×
• Healy v. Commissioner
  Supreme Court· 1953-05-18· cited 266×
• United States v. Skelly Oil Co.
  Supreme Court· 1969-06-02· cited 259×
• United States v. Lewis
  Supreme Court· 1951-04-30· cited 234×
• United States v. Hendler
  Supreme Court· 1938-03-28· cited 123×
• John v. Rowan v. United States
  Fifth Circuit· 1955-01-28· cited 118×
• Herring v. Commissioner
  Supreme Court· 1934-12-03· cited 110×
• Sun Properties, Inc. v. United States
  Fifth Circuit· 1955-03-02· cited 104×
• Byerlite Corporation v. Parker C. Williams, District Director of Internal Revenue, Eighteenth District of Ohio
  Sixth Circuit· 1960-12-15· cited 85×
• McGuire v. Commissioner
  U.S. Tax Court· 1965-09-13· cited 79×
• Gooding Amusement Co. v. Commissioner
  Sixth Circuit· 1956-08-01· cited 76×
• Robert C. Hoffman v. Commissioner of Internal Revenue
  Third Circuit· 1962-01-25· cited 72×
• Camp Wolters Enterprises, Inc. v. Commissioner of Internal Revenue
  Fifth Circuit· 1956-02-29· cited 62×
• Baker Commodities, Inc., a California Corporation v. Commissioner of Internal Revenue
  Ninth Circuit· 1969-10-07· cited 42×
• Douglas v. Commissioner
  Supreme Court· 1944-05-15· cited 42×
• Burr Oaks Corp. v. Commissioner
  U.S. Tax Court· 1965-02-11· cited 42×