Alex v. Commissioner

How courts have described this case

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

• in order to claim an exclusion from gross income based upon an adjustment to the purchase price resulting from a discount or rebate, the arrangements for the discount or rebate must be made by the seller directly with the buyer

Source: CourtListener parenthetical corpus (CC0).

Cited by

5 cases in this archive cite this case.

• Frankel v. Commissioner
  U.S. Tax Court· 1984-02-28· cited 26×
• James Alex and Betty Jean Alex v. Commissioner of Internal Revenue
  Ninth Circuit· 1980-09-22· cited 20×
• Mickey L. Worden Virginia L. Worden v. Commissioner of Internal Revenue
  Tenth Circuit· 1993-08-30· cited 15×
• Boucher v. Commissioner
  U.S. Tax Court· 1981-08-06· cited 13×
• Ostrom v. Commissioner
  U.S. Tax Court· 1981-09-17· cited 12×

Cites

14 cases in this archive are cited by this case.

• Helvering v. Hallock
  Supreme Court· 1940-01-29· cited 1,200×
• Commissioner v. Culbertson
  Supreme Court· 1949-06-27· cited 1,129×
• Commissioner v. Wilcox
  Supreme Court· 1946-02-25· cited 386×
• Edwards v. Slocum
  Supreme Court· 1924-02-18· cited 216×
• Tank Truck Rentals, Inc. v. Commissioner
  Supreme Court· 1958-03-17· cited 215×
• Sullenger v. Commissioner
  U.S. Tax Court· 1948-12-23· cited 116×
• Lang v. Commissioner
  Supreme Court· 1938-05-16· cited 109×
• Sylvan v. Commissioner
  U.S. Tax Court· 1975-12-16· cited 91×
• Max Sobel Wholesale Liquors v. Commissioner
  U.S. Tax Court· 1977-12-15· cited 48×
• Pendola v. Commissioner
  U.S. Tax Court· 1968-06-25· cited 37×
• Lindeman v. Commissioner
  U.S. Tax Court· 1973-07-25· cited 29×
• A. J. Ostheimer, 3rd, Ruth M. Ostheimer v. United States
  Third Circuit· 1959-03-31· cited 22×
• Schiffman v. Commissioner
  U.S. Tax Court· 1967-02-28· cited 21×
• Williams v. Commissioner
  U.S. Tax Court· 1975-09-25· cited 13×