Boagni v. Commissioner

How courts have described this case

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

• applying a list of factors

Source: CourtListener parenthetical corpus (CC0).

Cited by

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

• Fort Howard Corp. v. Commissioner
  U.S. Tax Court· 1994-08-24· cited 49×
• Lare v. Commissioner
  U.S. Tax Court· 1974-08-29· cited 39×
• Dye v. United States
  Tenth Circuit· 1997-08-08· cited 34×
• Wellpoint, Inc. v. Commissioner
  Seventh Circuit· 2010-03-23· cited 32×
• Redwood Empire Savings & Loan Association v. Commissioner of Internal Revenue
  Ninth Circuit· 1980-10-07· cited 32×
• Redwood Empire Sav. & Loan Asso. v. Commissioner
  U.S. Tax Court· 1977-09-28· cited 27×
• Baier v. Comm'r
  U.S. Tax Court· 1975-02-03· cited 25×
• Keller Street Development Company v. Commissioner of Internal Revenue
  Ninth Circuit· 1982-09-23· cited 24×
• Walter W. Cruttenden and Fay T. Cruttenden v. Commissioner of Internal Revenue
  Ninth Circuit· 1981-05-15· cited 19×
• Bradford v. Commissioner
  U.S. Tax Court· 1978-07-31· cited 19×
• Wagner v. Commissioner
  U.S. Tax Court· 1982-06-09· cited 18×
• Entwicklungs und Finanzierungs A.G. v. Commissioner
  U.S. Tax Court· 1977-08-29· cited 15×
• Estate of Davis v. Commissioner
  U.S. Tax Court· 1982-09-22· cited 15×
• Orlo G. Burch and Marjorie C. Burch v. United States
  Second Circuit· 1983-01-18· cited 14×
• Barrett v. Commissioner
  U.S. Tax Court· 1991-05-20· cited 13×
• Locke v. Commissioner
  U.S. Tax Court· 1976-02-23· cited 11×
• Southland Royalty Co. v. United States
  Court of Claims· 1978-07-14· cited 11×
• Jane K. Nickell, Now Jane K. Johnson by Marriage, and Joan D. Kincaid v. Commissioner of Internal Revenue
  Sixth Circuit· 1987-10-27· cited 10×
• Federal Paper Bd. Co. v. Commissioner
  U.S. Tax Court· 1988-05-16· cited 9×
• Boothe v. Commissioner
  U.S. Tax Court· 1984-05-24· cited 8×

Cites

20 cases in this archive are cited by this case.

• Deputy, Administratrix v. Du Pont
  Supreme Court· 1940-01-08· cited 2,467×
• United States v. Gilmore
  Supreme Court· 1963-02-18· cited 685×
• Kornhauser v. United States
  Supreme Court· 1928-02-20· cited 544×
• Woodward v. Commissioner
  Supreme Court· 1970-04-20· cited 460×
• Trust Under the Will of Bingham v. Commissioner
  Supreme Court· 1945-06-04· cited 459×
• Commissioner v. Lincoln Savings & Loan Ass'n
  Supreme Court· 1971-06-14· cited 367×
• United States v. Hilton Hotels Corp.
  Supreme Court· 1970-04-20· cited 181×
• Lykes v. United States
  Supreme Court· 1952-04-28· cited 177×
• Harrison E. Spangler and Myrtle B. Spangler v. Commissioner of Internal Revenue
  Ninth Circuit· 1963-10-16· cited 122×
• Reed v. Commissioner
  U.S. Tax Court· 1970-10-08· cited 67×
• Daniel S. W. Kelly v. Commissioner of Internal Revenue
  Seventh Circuit· 1956-01-04· cited 56×
• Estate of Joseph P. Morgan, Deceased and Margaret Koehler Morgan, Surviving Spouse v. Commissioner of Internal Revenue
  Fifth Circuit· 1964-05-22· cited 35×
• Viktor Petschek and Mary Petschek v. United States
  Second Circuit· 1964-07-16· cited 24×
• Dr. Warren B. Demink and Mrs. Helen Demink v. United States
  Ninth Circuit· 1971-09-21· cited 24×
• Morgan v. Commissioner
  U.S. Tax Court· 1961-10-13· cited 18×
• Warren v. United States
  Court of Claims· 1959-04-08· cited 10×
• Chester A. Usry, District Director of Internal Revenue v. Richard F. Price and May G. Price
  Fifth Circuit· 1963-11-26· cited 8×
• Whitehall Oil Company v. Eckart
  Louisiana Court of Appeal· 1967-06-09· cited 8×
• Gardner v. Boagni
  Louisiana Court of Appeal· 1967-03-21· cited 5×
• Gardner v. Boagni
  Supreme Court of Louisiana· 1968-02-19· cited 4×