Antonides v. Commissioner

How courts have described this case

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

• \Chartering a yacht to others in order to afford to keep it through tax savings for one's personal enjoyment is not the same as having a profit objective.\
• cases that are factually distinguishable do not constitute substantial authority
• cases that are factually distinguishable do not constitute substantial authority
• \any such appreciation would have allowed petitioners to do little more than break even\ and \Chartering a yacht to others in order to afford to keep it through tax savings for one's personal enjoyment is not the same as having a profit objective\
• which involved a strikingly similar yacht chartering venture

Source: CourtListener parenthetical corpus (CC0).

Cited by

11 cases in this archive cite this case.

• Krause v. Commissioner
  U.S. Tax Court· 1992-07-29· cited 139×
• LaVerne v. Commissioner
  U.S. Tax Court· 1990-04-24· cited 113×
• Gantner v. Commissioner
  U.S. Tax Court· 1989-01-30· cited 75×
• Hitchins v. Commissioner
  U.S. Tax Court· 1994-12-22· cited 70×
• Antonides v. Commissioner
  Fourth Circuit· 1990-01-11· cited 60×
• Peat Oil & Gas Assocs. v. Commissioner
  U.S. Tax Court· 1993-03-31· cited 30×
• Jake Z. Schrum Ruby E. Schrum Dannie L. Schrum Jeanette v. Schrum Donald L. Moore Judith A. Moore v. Commissioner of the Internal Revenue Service
  Fourth Circuit· 1994-09-01· cited 27×
• Marine v. Commissioner
  U.S. Tax Court· 1989-05-11· cited 22×
• Montagne v. United States
  Federal Claims· 2009-10-30· cited 4×
• Unnamed case
  Fourth Circuit· 1990-01-11
• Sunil S. Patel & Laurie McAnally Patel
  U.S. Tax Court· 2025-11-12

Cites

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

• Commissioner v. Tower
  Supreme Court· 1946-02-25· cited 1,043×
• Dreicer v. Commissioner
  U.S. Tax Court· 1982-04-19· cited 786×
• Golanty v. Commissioner
  U.S. Tax Court· 1979-06-05· cited 687×
• Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal Revenue
  Fifth Circuit· 1967-08-29· cited 588×
• Engdahl v. Commissioner
  U.S. Tax Court· 1979-07-11· cited 457×
• Jasionowski v. Commissioner
  U.S. Tax Court· 1976-05-19· cited 396×
• E.A. Brannen and Frances K. Brannen v. Commissioner of Internal Revenue
  Eleventh Circuit· 1984-01-09· cited 361×
• Brannen v. Commissioner
  U.S. Tax Court· 1982-03-30· cited 350×
• Beck v. Commissioner
  U.S. Tax Court· 1985-10-10· cited 292×
• Siegel v. Commissioner
  U.S. Tax Court· 1982-04-26· cited 255×
• Abramson v. Commissioner
  U.S. Tax Court· 1986-03-12· cited 223×
• Estate of Horvath v. Commissioner
  U.S. Tax Court· 1973-01-18· cited 204×
• Estate of Baron v. Commissioner
  U.S. Tax Court· 1984-09-26· cited 169×
• Benz v. Commissioner
  U.S. Tax Court· 1974-12-17· cited 167×
• Estate of Sydney S. Baron, Sylvia S. Baron, Administratrix, and Sylvia S. Baron v. Commissioner of Internal Revenue
  Second Circuit· 1986-08-12· cited 141×
• Madison Gas and Electric Company v. Commissioner of Internal Revenue
  Seventh Circuit· 1980-10-27· cited 131×
• Schirmer v. Commissioner
  U.S. Tax Court· 1987-08-12· cited 125×
• Goodwin v. Commissioner
  U.S. Tax Court· 1980-12-29· cited 108×
• Herrick v. Commissioner
  U.S. Tax Court· 1985-08-05· cited 90×
• Sparks v. Commissioner
  U.S. Tax Court· 1986-12-08· cited 57×

Other cases named Antonides v. Commissioner

1 other CourtListener record shares this case name.

• Antonides v. Commissioner
  Fourth Circuit· 1990-01-11· cited 60×