Arevalo v. Commissioner

How courts have described this case

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

• “Taxpayers bear the burden of proving their entitlement to deductions.”

Source: CourtListener parenthetical corpus (CC0).

Cited by

9 cases in this archive cite this case.

• Whitehouse Hotel Ltd. Partnership v. Commissioner
  Fifth Circuit· 2010-08-10· cited 115×
• Southgate Master Fund, L.L.C. Ex Rel. Montgomery Capital Advisors, LLC v. United States
  Fifth Circuit· 2011-09-30· cited 60×
• Lizzie W. Calloway v. Commissioner of IRS
  Eleventh Circuit· 2012-08-23· cited 29×
• Terrell v. Commissioner
  Fifth Circuit· 2010-11-01· cited 22×
• United States v. Rapower-3, LLC
  D. Utah· 2018-10-04· cited 7×
• Bosamia v. COMMISSIONER OF INTERNAL REVENUE
  Fifth Circuit· 2011-10-24· cited 6×
• Nevada Partners Fund, L.L.C. v. United States
  Fifth Circuit· 2013-06-24· cited 5×
• Route 231, LLC, John Carr v. Commissioner of IRS
  Fourth Circuit· 2016-01-08· cited 4×
• Green v. CIR
  Fifth Circuit· 2007-11-30

Cites

11 cases in this archive are cited by this case.

• Indopco, Inc. v. Commissioner
  Supreme Court· 1992-02-26· cited 2,453×
• Frank Lyon Co. v. United States
  Supreme Court· 1978-04-18· cited 810×
• Interstate Transit Lines v. Commissioner
  Supreme Court· 1943-06-14· cited 511×
• Securities and Exchange Commission v. Paul S. Rubera, Securities and Exchange Commission v. Paul S. Rubera
  Ninth Circuit· 2003-12-05· cited 100×
• Houchins v. Commissioner
  U.S. Tax Court· 1982-09-29· cited 73×
• Park v. Commissioner
  Fifth Circuit· 1994-06-30· cited 60×
• Thomas J. Durkin, Colette A. Durkin, Jerome A. Grossman and Sybil G. Grossman v. Commissioner of Internal Revenue
  Seventh Circuit· 1989-04-05· cited 49×
• McKnight v. Commissioner
  Fifth Circuit· 1993-11-22· cited 42×
• John D. Upham, and Estate of Marion B. Upham, Deceased, John D. Upham, Personal Representative v. Commissioner of Internal Revenue
  Eighth Circuit· 1991-01-24· cited 25×
• Guy B. Bailey, Jr., Lois M. Bailey, Bernard B. Neuman and Miriam Neuman v. Commissioner of Internal Revenue
  Second Circuit· 1990-08-21· cited 22×
• Daniel A. Crooks v. Commissioner of Internal Revenue
  Sixth Circuit· 2006-05-25· cited 13×