Commissioner v. Callahan Realty Corp.

How courts have described this case

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

• recognizing that Congress may have been unwilling “to impose harsh burdens . . . based only upon doubtful interpretation of so drastic a statute and preferred to make its meaning clear before it should have such an effect”

Source: CourtListener parenthetical corpus (CC0).

Cited by

4 cases in this archive cite this case.

• Arrow Fastener Co. v. Commissioner
  U.S. Tax Court· 1981-03-12· cited 29×
• Hay v. Commissioner of Internal Revenue
  Fourth Circuit· 1944-11-13· cited 20×
• Lummi Tribe of the Lummi Reservation v. United States
  Federal Claims· 2013-08-29· cited 2×
• Unnamed case
  Federal Claims· 2013-08-29

Cites

2 cases in this archive are cited by this case.

• Helvering v. Rebsamen Motors, Inc.
  Eighth Circuit· 1942-05-27· cited 32×
• Helvering v. Syndicate Varieties, Ltd.
  D.C. Circuit· 1944-01-24· cited 7×