Cohen v. Commissioner

How courts have described this case

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

• holding that deductions are proper, except where interest \categorically\ will not be paid

Source: CourtListener parenthetical corpus (CC0).

Cited by

6 cases in this archive cite this case.

• Fahs v. Martin
  Fifth Circuit· 1955-06-30· cited 57×
• Matter of West Texas Marketing Corp.
  Fifth Circuit· 1995-06-01· cited 43×
• Tampa & G. C. R. Co. v. Commissioner
  U.S. Tax Court· 1971-09-30· cited 18×
• In Re Dow Corning Corp.
  E.D. Michigan· 2001-10-30· cited 11×
• Sartin v. United States
  Court of Claims· 1984-04-24· cited 11×
• Kellogg v. United States (In Re Southwestern States Marketing Corp.)
  N.D. Texas· 1994-12-05· cited 6×

Cites

5 cases in this archive are cited by this case.

• Spring City Foundry Co. v. Commissioner
  Supreme Court· 1934-04-30· cited 558×
• Helvering v. Russian Finance & Construction Corporation
  Second Circuit· 1935-05-06· cited 60×
• Pearlman v. Commissioner of Internal Revenue
  Third Circuit· 1946-01-30· cited 33×
• Zimmerman Steel Co. v. Commissioner of Int. Rev.
  Eighth Circuit· 1942-10-19· cited 26×
• Keebey's, Inc. v. Paschal
  Eighth Circuit· 1951-04-11· cited 18×