Amerco v. Commissioner

How courts have described this case

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

• 52% to 74% writing for unrelated parties
• 52% to 74% writing for unrelated parties

Source: CourtListener parenthetical corpus (CC0).

Cited by

12 cases in this archive cite this case.

• Amerco, Inc. Republic Insurance v. Commissioner Internal Revenue Service
  Ninth Circuit· 1992-11-05· cited 52×
• Harper Group v. Commissioner
  U.S. Tax Court· 1991-01-24· cited 46×
• Sears, Roebuck & Co. v. Commissioner
  U.S. Tax Court· 1991-01-24· cited 44×
• Sears, Roebuck and Co. And Affiliated Corporations, Cross-Appellee v. Commissioner of Internal Revenue, Cross-Appellant
  Seventh Circuit· 1992-10-14· cited 43×
• Florida Hosp. Trust Fund v. Commissioner
  U.S. Tax Court· 1994-08-04· cited 24×
• Ocean Drilling & Exploration Company, (On Behalf of Itself and Its Consolidated Subsidiaries) v. The United States
  Federal Circuit· 1993-03-09· cited 15×
• Black Hills Corp. v. Commissioner
  U.S. Tax Court· 1993-08-03· cited 12×
• Columbia Casualty Co. v. CP National, Inc.
  Tex. App. Ct., 1st Dist. (Houston)· 2004-09-16· cited 10×
• Ocean Drilling & Exploration Co. v. United States
  Court of Claims· 1991-12-18· cited 7×
• Rent-A-Center, Inc. and Affiliated Subsidiaries v. Commissioner
  U.S. Tax Court· 2014-01-14
• Columbia Casualty Company v. CP National, Inc., and National Emergency Services, Inc.
  Tex. App. Ct., 1st Dist. (Houston)· 2004-09-16
• Sunil S. Patel & Laurie McAnally Patel
  U.S. Tax Court· 2025-11-12

Cites

16 cases in this archive are cited by this case.

• Gregory v. Helvering
  Supreme Court· 1935-01-07· cited 2,523×
• Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal Revenue
  Tenth Circuit· 1971-06-18· cited 1,604×
• Moline Properties, Inc. v. Commissioner
  Supreme Court· 1943-06-01· cited 1,027×
• Helvering v. Le Gierse
  Supreme Court· 1941-03-03· cited 257×
• Clougherty Packing Company v. Commissioner of Internal Revenue
  Ninth Circuit· 1987-03-03· cited 83×
• Carnation Company v. Commissioner of Internal Revenue
  Ninth Circuit· 1981-05-13· cited 70×
• Clougherty Packing Co. v. Commissioner
  U.S. Tax Court· 1985-05-20· cited 64×
• Gulf Oil Corporation, in No. 89-2049 v. Commissioner of Internal Revenue. Commissioner of Internal Revenue, in No. 89-2050 v. Gulf Oil Corporation
  Third Circuit· 1990-09-11· cited 57×
• David Metzger Trust v. Commissioner of Internal Revenue
  Fifth Circuit· 1982-12-13· cited 52×
• Humana Inc. v. Commissioner of Internal Revenue
  Sixth Circuit· 1989-07-27· cited 52×
• Carnation Co. v. Commissioner
  U.S. Tax Court· 1978-12-26· cited 51×
• Sears, Roebuck & Co. v. Commissioner
  U.S. Tax Court· 1991-01-24· cited 44×
• Beech Aircraft Corporation v. United States
  Tenth Circuit· 1986-08-06· cited 42×
• George E. Warren Corporation v. United States
  Court of Claims· 1956-06-05· cited 41×
• Humana, Inc. v. Commissioner
  U.S. Tax Court· 1987-01-26· cited 35×
• Midland Ford Tractor Company v. Commissioner of Internal Revenue
  Eighth Circuit· 1960-06-13· cited 25×