Benninghoff v. Commissioner

How courts have described this case

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

• “To conclude that lodging is on the business premises of the employer merely because it is owned by the employer would make the [business premises] condition of section 119 meaningless. The property must bear an integral relationship to the business activities of the employer.”

Source: CourtListener parenthetical corpus (CC0).

Cited by

5 cases in this archive cite this case.

• Ronald W. Benninghoff v. Commissioner of Internal Revenue
  Fifth Circuit· 1980-03-21· cited 21×
• Faura v. Commissioner
  U.S. Tax Court· 1980-02-19· cited 11×
• Darrell F. Brown v. Commissioner of Internal Revenue
  Eighth Circuit· 1983-10-19· cited 3×
• Goldstein v. Commissioner
  U.S. Tax Court· 1979-10-24· cited 3×
• Crowe v. United States
  Court of Claims· 1984-03-26

Cites

17 cases in this archive are cited by this case.

• Commissioner v. Duberstein
  Supreme Court· 1960-06-13· cited 1,566×
• Commissioner v. LoBue
  Supreme Court· 1956-05-28· cited 445×
• Commissioner v. Kowalski
  Supreme Court· 1977-11-29· cited 143×
• Commissioner of Internal Rev. v. JS Abercrombie Co.
  Fifth Circuit· 1947-06-25· cited 53×
• United States v. Richard D. Morelan and Margaret Morelan, United States of America v. Karl W. Christey
  Eighth Circuit· 1966-02-04· cited 50×
• George H. And Sarah Newi v. Commissioner of Internal Revenue
  Second Circuit· 1970-10-21· cited 46×
• Olkjer v. Commissioner
  U.S. Tax Court· 1959-05-29· cited 45×
• United States v. Daniel F. Barrett and Margaret G. Barrett Edgar B. Garner and Evelyn T. Garner
  Fifth Circuit· 1963-08-27· cited 44×
• Commissioner of Internal Revenue v. Charles N. Anderson and Grace M. Anderson
  Sixth Circuit· 1966-12-23· cited 37×
• Ralph A. Wilson and Joanne B. Wilson, His Wife v. United States
  First Circuit· 1969-06-24· cited 36×
• Anderson v. Commissioner
  U.S. Tax Court· 1964-05-20· cited 31×
• Lindeman v. Commissioner
  U.S. Tax Court· 1973-07-25· cited 29×
• The United States Junior Chamber of Commerce v. The United States
  Court of Claims· 1964-07-17· cited 27×
• McDonald v. Commissioner
  U.S. Tax Court· 1976-05-05· cited 26×
• Turner v. Commissioner
  U.S. Tax Court· 1977-04-21· cited 18×
• Giesinger v. Commissioner
  U.S. Tax Court· 1976-04-05· cited 11×
• Koerner v. United States
  Fourth Circuit· 1977-02-28· cited 4×