Brooks v. Commissioner

How courts have described this case

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

• rejecting government’s attempt to have the cases dismissed for want of jurisdiction

Source: CourtListener parenthetical corpus (CC0).

Cited by

12 cases in this archive cite this case.

• Abeles v. Commissioner
  U.S. Tax Court· 1988-01-21· cited 53×
• Lewy v. Commissioner
  U.S. Tax Court· 1977-08-29· cited 45×
• O'Neil v. Commissioner
  U.S. Tax Court· 1976-04-15· cited 42×
• Chomp Assoc. v. Commissioner
  U.S. Tax Court· 1988-12-15· cited 40×
• Levitt v. Commissioner
  U.S. Tax Court· 1991-10-21· cited 29×
• Holt v. Commissioner
  U.S. Tax Court· 1977-02-24· cited 28×
• Montana Sapphire Assoc., Ltd. v. Commissioner
  U.S. Tax Court· 1990-10-30· cited 17×
• Gold-N-Travel, Inc. v. Commissioner
  U.S. Tax Court· 1989-11-21· cited 9×
• Eiges v. Commissioner
  U.S. Tax Court· 1993-07-21· cited 8×
• Estate of McGarity v. Commissioner
  U.S. Tax Court· 1979-04-25· cited 8×
• Greenoak Holdings Limited, Southbrook Properties Limited and Westlyn Properties Limited v. Commissioner
  U.S. Tax Court· 2014-09-16
• Smargon v. United States, Department of Treasury (In re Smargon)
  M.D. Florida· 1997-07-02

Cites

5 cases in this archive are cited by this case.

• Carstenson v. Commissioner
  U.S. Tax Court· 1972-01-31· cited 49×
• Miami Valley Coated Paper Co. v. Commissioner of Internal Revenue
  Sixth Circuit· 1954-04-09· cited 18×
• Citizens Mut. Inv. Asso. v. Commissioner
  Board of Tax Appeals· 1942-01-07· cited 13×
• Weisser v. Commissioner
  Board of Tax Appeals· 1935-06-12· cited 10×
• Wald v. Commissioner
  Board of Tax Appeals· 1927-10-25· cited 7×