Commissioner v. LoBue

How courts have described this case

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

• employee realized taxable gain when he received and then exercised nontransferable stock options to purchase common stock in employer’s company at below market price

Source: CourtListener parenthetical corpus (CC0).

Cited by

191 cases in this archive cite this case; the 20 most cited are listed.

• Commissioner v. Duberstein
  Supreme Court· 1960-06-13· cited 1,566×
• Neely v. Commissioner
  U.S. Tax Court· 1985-12-17· cited 1,531×
• United States v. Basye
  Supreme Court· 1973-04-16· cited 356×
• Cheriton v. Fraser
  California Court of Appeal· 2001-09-14· cited 271×
• Harold Dejong and Marjorie J. Dejong v. Commissioner of Internal Revenue
  Ninth Circuit· 1962-10-25· cited 194×
• Commissioner v. Kowalski
  Supreme Court· 1977-11-29· cited 143×
• Central Illinois Public Service Co. v. United States
  Supreme Court· 1978-02-28· cited 106×
• Dorman v. Petrol Aspen, Inc.
  Supreme Court of Colorado· 1996-04-15· cited 105×
• Wendell Olk v. United States
  Ninth Circuit· 1976-07-14· cited 101×
• Sachs v. Commissioner
  U.S. Tax Court· 1959-06-30· cited 98×
• Putoma Corp., Successor by Merger of Pro-Mac Company, Petitioners- Cross-Appellants v. Commissioner of Internal Revenue, Cross-Appellee
  Fifth Circuit· 1979-08-27· cited 95×
• Phansalkar v. Andersen Weinroth & Co., L.P.
  Second Circuit· 2003-09-16· cited 89×
• James E. Stiltner v. Beretta U.S.A. Corporation
  Fourth Circuit· 1996-02-02· cited 88×
• Fed. Sec. L. Rep. P 99,484 John F. Maher v. Zapata Corporation v. William Maldonado, Objector-Appellant
  Fifth Circuit· 1983-09-12· cited 86×
• Massachusetts Teachers Ass'n v. Secretary of the Commonwealth
  Massachusetts Supreme Judicial Court· 1981-08-04· cited 82×
• Abel Allan Goodman, an Individual Trading as Weavers Guild v. Federal Trade Commission
  Ninth Circuit· 1957-04-17· cited 72×
• Pagel, Inc. v. Commissioner
  U.S. Tax Court· 1988-08-08· cited 69×
• Coombs v. Commissioner
  U.S. Tax Court· 1976-12-15· cited 60×
• Kolom v. Comm'r
  U.S. Tax Court· 1978-11-21· cited 58×
• United States v. Sherrill O. And Doris M. Woodall, Husband and Wife, United States of America v. Glenn S. And Margaret H. Mills, Husband and Wife
  Tenth Circuit· 1958-05-06· cited 57×

Cites

11 cases in this archive are cited by this case.

• Commissioner v. Glenshaw Glass Co.
  Supreme Court· 1955-05-09· cited 1,324×
• Bogardus v. Commissioner
  Supreme Court· 1937-11-08· cited 423×
• Helvering v. Tex-Penn Oil Co.
  Supreme Court· 1937-03-29· cited 275×
• Commissioner v. Smith
  Supreme Court· 1945-03-26· cited 256×
• Palmer v. Commissioner
  Supreme Court· 1937-11-08· cited 206×
• Helvering v. Minnesota Tea Co.
  Supreme Court· 1935-12-16· cited 195×
• Robertson v. United States
  Supreme Court· 1952-06-02· cited 168×
• Commissioner v. Smith
  Supreme Court· 1945-04-23· cited 27×
• McNamara v. Commissioner of Internal Revenue
  Seventh Circuit· 1954-02-23· cited 21×
• Commissioner of Internal Revenue v. Philip J. Lo Bue
  Third Circuit· 1955-06-09· cited 9×
• Durkee v. Welch
  S.D. California· 1931-03-25· cited 6×

Other cases named Commissioner v. LoBue

2 other CourtListener records share this case name.

• Commissioner v. LoBue
  Supreme Court· 1955-11-14
• Commissioner v. LoBue
  Supreme Court· 1956-03-05