Blair v. Oesterlein MacHine Co.

How courts have described this case

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

• \[T]he rescission in 1931 before the close of the calendar year * * * extinguished what otherwise would have been taxable income to * * * [the taxpayer] for that year.\

Source: CourtListener parenthetical corpus (CC0).

Cited by

111 cases in this archive cite this case; the 20 most cited are listed.

• Hormel v. Helvering
  Supreme Court· 1941-03-17· cited 1,393×
• Pacific States Box & Basket Co. v. White
  Supreme Court· 1935-11-18· cited 296×
• Untermyer v. Anderson
  Supreme Court· 1928-04-09· cited 255×
• Williamsport Wire Rope Co. v. United States
  Supreme Court· 1928-06-04· cited 164×
• Spiegel, Inc. v. Federal Trade Commission
  Seventh Circuit· 1976-08-09· cited 108×
• Estate of Gardner v. Commissioner
  U.S. Tax Court· 1984-06-25· cited 92×
• Board of Public Instruction of Taylor County, Florida v. Robert H. Finch, Secretary of Health, Education and Welfare
  Fifth Circuit· 1969-08-12· cited 87×
• Albert Gordon MacRae and Sheila MacRae v. Commissioner of Internal Revenue
  Ninth Circuit· 1961-08-28· cited 80×
• Commissioner of Internal Revenue v. Liberty Bank & Trust Co.
  Sixth Circuit· 1932-05-12· cited 77×
• Acer Realty Co. v. Commissioner of Internal Revenue
  Eighth Circuit· 1942-12-28· cited 73×
• F.B. Blansett and Ethel Blansett v. United States
  Eighth Circuit· 1960-12-12· cited 61×
• Rca Corporation v. United States
  Second Circuit· 1981-11-13· cited 61×
• Unnamed case
  D.C. Circuit· 1960-06-09· cited 60×
• McGoldrick v. Compagnie Generale Transatlantique
  Supreme Court· 1940-03-25· cited 59×
• Boeing Airplane Co. v. Coggeshall
  D.C. Circuit· 1960-06-09· cited 59×
• Hutchinson v. Fidelity Inv. Ass'n
  Fourth Circuit· 1939-08-28· cited 58×
• Helvering v. Hormel
  Eighth Circuit· 1940-04-25· cited 50×
• Stephen B. Scallen and Chacke Y. Scallen v. Commissioner of Internal Revenue
  Eighth Circuit· 1989-06-09· cited 49×
• Unnamed case
  D.C. Circuit· 1960-03-24· cited 46×
• Austin Co. v. Commissioner of Internal Revenue
  Sixth Circuit· 1929-11-15· cited 46×

Cites

1 case in this archive is cited by this case.

• Duignan v. United States
  Supreme Court· 1927-05-02· cited 137×

Other cases named Blair v. Oesterlein MacHine Co.

1 other CourtListener record shares this case name.

• Blair v. Oesterlein Machine Co.
  D.C. Circuit· 1927-01-03· cited 10×