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.

• employee contributions to U.S. Civil Service Retirement and Disability Fund taxable to participant
• employee contributions to U.S. Civil Service Retirement and Disability Fund

Source: CourtListener parenthetical corpus (CC0).

Cited by

8 cases in this archive cite this case.

• Paul F. Belloff v. Commissioner of Internal Revenue
  Second Circuit· 1993-06-23· cited 39×
• Sakol v. Commissioner
  U.S. Tax Court· 1977-03-23· cited 39×
• Tucker v. Commissioner
  U.S. Tax Court· 1978-02-08· cited 29×
• Lawrence J. Cohen and Marilyn P. Cohen v. Commissioner of Internal Revenue
  Ninth Circuit· 1976-10-20· cited 20×
• Sims v. Commissioner
  U.S. Tax Court· 1979-08-29· cited 20×
• Newman v. Commissioner
  U.S. Tax Court· 1977-06-29· cited 4×
• Standard Oil Co. v. Commissioner
  U.S. Tax Court· 1970-05-27· cited 1×
• Standard Oil Co. (Indiana) v. Commissioner
  U.S. Tax Court· 1970-05-27· cited 1×

Cites

18 cases in this archive are cited by this case.

• United States v. Flannery
  Supreme Court· 1925-04-13· cited 203×
• City of Dallas v. Trammell
  Texas Supreme Court· 1937-02-10· cited 172×
• Brodie v. Commissioner
  U.S. Tax Court· 1942-12-16· cited 82×
• Charles E. Moritz v. Commissioner of Internal Revenue
  Tenth Circuit· 1972-11-22· cited 64×
• Raines v. Board of Trustees Pen. Fund
  Illinois Supreme Court· 1937-02-18· cited 62×
• Miller v. Commissioner of Internal Revenue
  Fourth Circuit· 1944-01-21· cited 51×
• Commissioner of Internal Revenue v. Oates
  Seventh Circuit· 1953-11-04· cited 50×
• Basila v. Commissioner
  U.S. Tax Court· 1961-04-20· cited 43×
• Taylor v. Commissioner
  U.S. Tax Court· 1943-06-25· cited 42×
• Moritz v. Commissioner
  U.S. Tax Court· 1970-10-22· cited 36×
• Pecoy v. City of Chicago
  Illinois Supreme Court· 1914-10-16· cited 33×
• Isaiah and Regina Megibow v. Commissioner of Internal Revenue
  Third Circuit· 1955-01-04· cited 29×
• Griffith v. Rudolph
  D.C. Circuit· 1924-05-05· cited 13×
• Gann v. Commissioner
  U.S. Tax Court· 1958-10-27· cited 11×
• Zeltzerman v. Commissioner
  U.S. Tax Court· 1960-04-18· cited 10×
• Thomas Trebotich and Jeanne Trebotich v. Commissioner of Internal Revenue
  Ninth Circuit· 1974-02-20· cited 9×
• Hogan v. United States
  E.D. Michigan· 1973-11-28· cited 8×
• Trebotich v. Commissioner
  U.S. Tax Court· 1971-12-09· cited 4×