Bonaire Development Co. v. Commissioner

How courts have described this case

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

• no business purpose for prepayment of management fees
• no business purpose for prepayment of management fees

Source: CourtListener parenthetical corpus (CC0).

Cited by

5 cases in this archive cite this case.

• RLC Indus. Co. v. Commissioner
  U.S. Tax Court· 1992-04-22· cited 42×
• Stephen A. Keller and Ethel L. Keller v. Commissioner of Internal Revenue
  Eighth Circuit· 1984-02-01· cited 33×
• Bonaire Development Company, a California Corporation, Successor by Merger to Branjon, Inc. v. Commissioner of Internal Revenue
  Ninth Circuit· 1982-06-08· cited 27×
• Sebring v. Commissioner
  U.S. Tax Court· 1989-08-08· cited 10×
• Holiday Village Shopping Center ex rel. Mitchell v. United States
  Court of Claims· 1984-06-06· cited 3×

Cites

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

• Welch v. Helvering
  Supreme Court· 1933-11-06· cited 9,823×
• Montana v. United States
  Supreme Court· 1979-02-22· cited 3,633×
• Commissioner v. Sunnen
  Supreme Court· 1948-04-19· cited 2,464×
• Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal Revenue
  Tenth Circuit· 1971-06-18· cited 1,604×
• Dobson v. Commissioner
  Supreme Court· 1944-01-03· cited 676×
• Johnny Weimerskirch v. Commissioner of Internal Revenue
  Ninth Circuit· 1979-05-02· cited 493×
• Weimerskirch v. Commissioner
  U.S. Tax Court· 1977-01-17· cited 399×
• Putoma Corp. v. Commissioner
  U.S. Tax Court· 1976-06-30· cited 97×
• Putoma Corp., Successor by Merger of Pro-Mac Company, Petitioners- Cross-Appellants v. Commissioner of Internal Revenue, Cross-Appellee
  Fifth Circuit· 1979-08-27· cited 95×
• Alice Phelan Sullivan Corporation, a California Corporation v. The United States
  Court of Claims· 1967-07-20· cited 73×
• West Seattle National Bank of Seattle v. Commissioner of Internal Revenue
  Ninth Circuit· 1961-02-27· cited 67×
• Union Trust Co. v. Commissioner of Internal Revenue
  Seventh Circuit· 1940-02-27· cited 64×
• Louis Spitalny and Betty Spitalny, His Wife v. United States of America, William Erdwurm and Bart F. Erdwurm, His Wife v. United States
  Ninth Circuit· 1970-07-29· cited 60×
• West Seattle Nat'l Bank v. Commissioner
  U.S. Tax Court· 1959-11-27· cited 49×
• Commissioner of Internal Revenue v. South Lake Farms, Inc., Commissioner of Internal Revenue v. South Lake Farms
  Ninth Circuit· 1963-11-22· cited 41×
• Hill v. Commissioner
  U.S. Tax Court· 1974-11-19· cited 41×
• Frank E. Connery, in No. 19,432 v. United States of America. Max Kraven, in No. 19,433 v. United States
  Third Circuit· 1972-05-22· cited 39×
• Martin J. And Margaret M. Zaninovich and Vincent M. And Dorothy F. Zaninovich v. Commissioner of Internal Revenue
  Ninth Circuit· 1980-04-03· cited 39×
• Zaninovich v. Commissioner
  U.S. Tax Court· 1978-01-25· cited 34×
• Arthur G. B. Metcalf v. Commissioner of Internal Revenue
  First Circuit· 1965-03-30· cited 31×