Coleman 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 term \casualty\ includes an event that is similar in nature to a fire, storm, or shipwreck
• applying the rule of ejusdem generis to interpret “other casualty”
• applying the rule of ejusdem generis to interpret \other casualty\
• applying the rule of ejusdem generis to interpret “other casualty”
• distinguishing Black v. Commissioner, T.C. Memo. 1977-337 ↩
• “sudden, unusual, unexpected, and accidental”

Source: CourtListener parenthetical corpus (CC0).

Cited by

1 case in this archive cites this case.

• Maher v. Commissioner
  U.S. Tax Court· 1981-04-08· cited 36×

Cites

19 cases in this archive are cited by this case.

• Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal Revenue
  Tenth Circuit· 1971-06-18· cited 1,604×
• Fay v. Helvering
  Second Circuit· 1941-06-02· cited 96×
• White v. Commissioner
  U.S. Tax Court· 1967-06-26· cited 53×
• Rosenberg v. Commisssioner of Internal Revenue
  Eighth Circuit· 1952-06-26· cited 36×
• Maher v. Commissioner
  U.S. Tax Court· 1981-04-08· cited 36×
• James M. Kemper v. Commissioner of Internal Revenue
  Eighth Circuit· 1959-07-10· cited 32×
• Kilroe v. Commissioner
  U.S. Tax Court· 1959-09-29· cited 31×
• John Alan Appleman and Jean G. Appleman v. United States
  Seventh Circuit· 1964-11-19· cited 30×
• Kemper v. Commissioner
  U.S. Tax Court· 1958-06-09· cited 27×
• Hoppe v. Commissioner
  U.S. Tax Court· 1964-07-28· cited 26×
• Rudolf Lewis Hoppe and Ann Erna Hoppe v. Commissioner of Internal Revenue
  Ninth Circuit· 1966-02-04· cited 19×
• Buist v. United States
  E.D. South Carolina· 1958-08-21· cited 19×
• Shopmaker v. United States
  E.D. Missouri· 1953-10-02· cited 19×
• Burns v. United States
  N.D. Ohio· 1959-05-25· cited 16×
• Billman v. Commissioner
  U.S. Tax Court· 1979-10-22· cited 15×
• Howard F. Burns and Elna A. Burns v. United States
  Sixth Circuit· 1960-12-10· cited 14×
• United States v. Joseph E. Flynn
  First Circuit· 1973-10-09· cited 14×
• Thomas O. Campbell, and Mary F. Campbell v. Commissioner of Internal Revenue
  Sixth Circuit· 1974-10-23· cited 11×
• J. Peter Meersman and La Una Gay Meersman v. United States
  Sixth Circuit· 1966-12-14· cited 4×