Brons Hotels v. Commissioner

How courts have described this case

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

• “The various sections of the Act should be so construed that one section will explain and support and not defeat or destroy another section”
• \The various sections of the Act should be so construed that one section will explain and support and not defeat or destroy another section\

Source: CourtListener parenthetical corpus (CC0).

Cited by

7 cases in this archive cite this case.

• Crane v. Commissioner
  Supreme Court· 1947-04-14· cited 759×
• Gensinger v. Commissioner of Internal Revenue
  Ninth Circuit· 1953-11-30· cited 42×
• Ebert v. Commissioner
  Board of Tax Appeals· 1938-01-25· cited 3×
• Carmen Centrale, Inc. v. Descartes
  Supreme Court of Puerto Rico· 1953-08-07· cited 3×
• Freeman v. Collector of Revenue
  Louisiana Court of Appeal· 1959-03-16· cited 2×
• D. D. Oil Co. v. Commissioner of Internal Revenue
  Fifth Circuit· 1945-02-24· cited 2×
• Robinson v. Commissioner
  Board of Tax Appeals· 1937-05-07· cited 1×

Cites

9 cases in this archive are cited by this case.

• Welch v. Helvering
  Supreme Court· 1933-11-06· cited 9,823×
• Old Colony Trust Co. v. Commissioner
  Supreme Court· 1929-06-03· cited 885×
• United States v. Kirby Lumber Co
  Supreme Court· 1931-11-02· cited 557×
• In Re Chapman
  Supreme Court· 1897-04-19· cited 231×
• Graham & Foster v. Goodcell
  Supreme Court· 1931-01-26· cited 231×
• United States v. Boston & Maine Railroad
  Supreme Court· 1929-06-03· cited 134×
• Bernier v. Bernier
  Supreme Court· 1893-01-16· cited 93×
• Taylor v. Robinson
  N.D. Texas· 1888-03-31· cited 6×
• Fashion Center Bldg. Co. v. Commissioner
  Board of Tax Appeals· 1934-09-14· cited 3×