Banc One Corp. v. Commissioner

How courts have described this case

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

• residual valuation method appropriate rather than capitalization method which would result in stepping-up basis of tangible assets over their market value

Source: CourtListener parenthetical corpus (CC0).

Cited by

9 cases in this archive cite this case.

• Citizens & Southern Corp. v. Commissioner
  U.S. Tax Court· 1988-09-06· cited 60×
• UFE, Inc. v. Commissioner
  U.S. Tax Court· 1989-06-22· cited 38×
• Philip Morris, Inc. v. Commissioner
  U.S. Tax Court· 1991-04-11· cited 24×
• Southern Bancorporation, Inc. v. Commissioner of Internal Revenue
  Fourth Circuit· 1988-05-16· cited 20×
• Colorado National Bankshares, Inc., and Subsidiaries v. Commissioner of Internal Revenue
  Tenth Circuit· 1993-01-25· cited 14×
• AmSouth Bancorporation and Subsidiaries v. United States
  N.D. Alabama· 1988-02-25· cited 13×
• Newark Morning Ledger Co., as Successor to the Herald Company v. The United States of America
  Third Circuit· 1991-10-15· cited 11×
• Deseret Management Corporation v. United States
  Federal Claims· 2013-08-22· cited 8×
• Barnes Group, Inc. v. United States
  D. Connecticut· 1988-08-29· cited 6×

Cites

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

• Massey Motors, Inc. v. United States
  Supreme Court· 1960-06-27· cited 279×
• Burnet v. Niagara Falls Brewing Co.
  Supreme Court· 1931-02-24· cited 123×
• Richard M. Boe and Mary Lots Boe v. Commissioner of Internal Revenue
  Ninth Circuit· 1962-08-21· cited 115×
• Houston Chronicle Publishing Company, Plaintiff-Appellee-Cross v. United States of America, Defendant-Appellant-Cross
  Fifth Circuit· 1973-07-27· cited 93×
• Jack Daniel Distillery, Lem Motlow, Prop., Inc. v. The United States
  Court of Claims· 1967-06-09· cited 85×
• Commissioner of Internal Revenue v. Seaboard Finance Company, Seaboard Finance Company, Cross v. Commissioner of Internal Revenue, Cross
  Ninth Circuit· 1966-10-05· cited 83×
• Boe v. Commissioner
  U.S. Tax Court· 1961-01-31· cited 80×
• Manhattan Co. of Virginia, Inc. v. Commissioner
  U.S. Tax Court· 1968-04-17· cited 78×
• Westinghouse Broadcasting Company, Inc. v. Commissioner of Internal Revenue
  Third Circuit· 1962-10-19· cited 73×
• Winn-Dixie Montgomery, Inc. v. United States
  Fifth Circuit· 1971-06-17· cited 69×
• Computing & Software, Inc. v. Commissioner
  U.S. Tax Court· 1975-05-15· cited 69×
• VGS Corp. v. Commissioner
  U.S. Tax Court· 1977-07-25· cited 66×
• KFOX, Inc. v. United States
  Court of Claims· 1975-02-19· cited 59×
• Peterson Machine Tool, Inc. v. Commissioner
  U.S. Tax Court· 1982-07-14· cited 51×
• United States v. Cornish
  Ninth Circuit· 1965-06-18· cited 51×
• Better Beverages, Inc. v. United States
  Fifth Circuit· 1980-06-18· cited 39×
• Powell v. Rothensies
  Third Circuit· 1950-07-31· cited 34×
• R. M. Smith, Inc. v. Commissioner of Internal Revenue
  Third Circuit· 1979-01-26· cited 32×
• Super Food Services, Inc. v. United States
  Seventh Circuit· 1969-09-10· cited 31×
• E. Cody Laird and Joanne H. Laird, Cross-Appellees v. United States of America, Cross-Appellant
  Fifth Circuit· 1977-08-04· cited 29×