Aldridge v. Commissioner

How courts have described this case

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

• floats are “tangible personal property” within the meaning of the Internal Revenue Code of. 1954

Source: CourtListener parenthetical corpus (CC0).

Cited by

3 cases in this archive cite this case.

• Zimmerman v. Commissioner
  U.S. Tax Court· 1978-12-11· cited 94×
• Eisenberg v. Commissioner
  U.S. Tax Court· 1982-03-03· cited 19×
• Landauer v. Hybels
  Massachusetts Superior Court· 2003-12-09

Cites

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

• North American Oil Consolidated v. Burnet
  Supreme Court· 1932-05-23· cited 906×
• Irving A. Adler v. Commissioner of Internal Revenue
  Ninth Circuit· 1964-04-02· cited 54×
• Patrick McGuirl, Inc. v. Commissioner of Internal Rev.
  Second Circuit· 1935-01-07· cited 40×
• Adolph K. Feinberg and Virginia B. Feinberg, His Wife v. Commissioner of Internal Revenue
  Eighth Circuit· 1967-05-02· cited 37×
• Penn v. Robertson
  Fourth Circuit· 1940-10-07· cited 34×
• Nitterhouse v. United States
  Third Circuit· 1953-11-12· cited 33×
• Commissioner of Int. Rev. v. Brooklyn Union Gas Co.
  Second Circuit· 1933-01-09· cited 24×
• Driscoll Bros. & Company v. United States
  N.D. New York· 1963-08-02· cited 20×
• Manion v. Louisville, St. Louis & Texas R. Co.
  Court of Appeals of Kentucky· 1890-10-04· cited 20×
• Earl R. Wiseman, Individually, and as District Director of Internal Revenue v. William F. Scruggs and Anna T. Scruggs
  Tenth Circuit· 1960-08-13· cited 18×
• Potter v. Wallace
  Court of Appeals of Kentucky· 1919-10-28· cited 18×
• William Q. Boyce, Individually and as of the Will and Estate of Ida Mae Boyce, Deceased v. The United States
  Court of Claims· 1968-12-13· cited 16×
• Covington Short-Route Transfer Railway Co. v. Piel
  Court of Appeals of Kentucky· 1888-05-24· cited 16×
• Commonwealth, Department of Highways v. Fultz
  Court of Appeals of Kentucky (pre-1976)· 1962-06-22· cited 15×
• Asher v. L. & N. R. R.
  Court of Appeals of Kentucky· 1888-06-16· cited 13×
• Anderson v. Bowers
  Fourth Circuit· 1948-11-08· cited 11×
• General Baking Co. v. Commissioner
  U.S. Tax Court· 1967-05-23· cited 11×
• Long Fork Railway Co. v. Sizemore
  Court of Appeals of Kentucky· 1919-04-25· cited 11×
• Commonwealth, Department of Highways v. C. S. Brent Seed Co.
  Court of Appeals of Kentucky (pre-1976)· 1964-02-28· cited 9×
• Paul v. Commissioner
  U.S. Tax Court· 1948-08-05· cited 6×