Barrett v. Commissioner

How courts have described this case

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

• grant of § 1341 relief, where “the taxpayer had a legal obligation to restore the item”

Source: CourtListener parenthetical corpus (CC0).

Cited by

9 cases in this archive cite this case.

• Alcoa, Inc. v. United States
  Third Circuit· 2007-11-28· cited 81×
• Batchelor-Robjohns v. United States
  Eleventh Circuit· 2015-06-05· cited 17×
• Cinergy Corp. v. United States
  Federal Claims· 2003-03-10· cited 14×
• Pennzoil-quaker State Co. & Subsidiaries v. United States
  Federal Claims· 2004-10-28· cited 7×
• Louis A. Mitchell v. Commissioner of Internal Revenue
  Sixth Circuit· 1996-01-16· cited 6×
• Steffen v. United States (In Re Steffen)
  M.D. Florida· 2006-07-03· cited 4×
• Parks v. United States
  W.D. Pennsylvania· 1996-10-17· cited 2×
• Nora L. Mihelick v. United States
  Eleventh Circuit· 2019-06-18· cited 1×
• Anne (Sandy) Batchelor-Robjohns v. United States
  Eleventh Circuit· 2015-06-05

Cites

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

• North American Oil Consolidated v. Burnet
  Supreme Court· 1932-05-23· cited 906×
• Higgins v. Commissioner
  Supreme Court· 1941-03-03· cited 660×
• Lyeth v. Hoey
  Supreme Court· 1938-12-05· cited 565×
• Woodward v. Commissioner
  Supreme Court· 1970-04-20· cited 460×
• Healy v. Commissioner
  Supreme Court· 1953-05-18· cited 266×
• United States v. Skelly Oil Co.
  Supreme Court· 1969-06-02· cited 259×
• United States v. Lewis
  Supreme Court· 1951-04-30· cited 234×
• United States v. Hilton Hotels Corp.
  Supreme Court· 1970-04-20· cited 181×
• Helvering v. Safe Deposit & Trust Co. of Baltimore
  Supreme Court· 1942-04-13· cited 142×
• Harrison E. Spangler and Myrtle B. Spangler v. Commissioner of Internal Revenue
  Ninth Circuit· 1963-10-16· cited 122×
• Boagni v. Commissioner
  U.S. Tax Court· 1973-02-28· cited 113×
• Barrett v. Commissioner
  U.S. Tax Court· 1954-06-22· cited 36×
• Milner v. Commissioner
  U.S. Tax Court· 1946-04-29· cited 25×
• Kappel v. United States
  Third Circuit· 1971-02-01· cited 21×
• Bradford v. Commissioner
  U.S. Tax Court· 1978-07-31· cited 19×
• Wagner v. Commissioner
  U.S. Tax Court· 1982-06-09· cited 18×
• Farley v. United States
  Court of Claims· 1978-07-14· cited 16×
• Berger v. Commissioner
  U.S. Tax Court· 1962-03-06· cited 13×
• John L. Locke and Irene F. Locke v. Commissioner of Internal Revenue
  Ninth Circuit· 1978-01-27· cited 11×
• Locke v. Commissioner
  U.S. Tax Court· 1976-02-23· cited 11×