Commissioner v. Smith

How courts have described this case

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

• receipts from whiskey sales that one partner illegally collected without the knowledge of or benefit to the other partners were not partnership income
• affirming a Memorandum Opinion of this Court

Source: CourtListener parenthetical corpus (CC0).

Cited by

9 cases in this archive cite this case.

• Guilio J. Conti and Edith Conti v. Commissioner of Internal Revenue
  Sixth Circuit· 1994-11-09· cited 86×
• Dale K. And Donna L. Sandvall v. Commissioner Internal Revenue, Dale K. And Donna L. Sandvall v. Commissioner of Internal Revenue
  Fifth Circuit· 1990-04-16· cited 71×
• Lewis v. Commissioner
  First Circuit· 1994-03-17· cited 44×
• Estate of DeNiro v. Commissioner
  Sixth Circuit· 1984-10-17· cited 23×
• Riverfront Groves, Inc. v. Commissioner
  U.S. Tax Court· 1973-06-18· cited 15×
• Unnamed case
  Fifth Circuit· 1960-12-06· cited 12×
• Estate of DeNiro v. Commissioner
  Sixth Circuit· 1986-07-18· cited 8×
• Estate Of Vincent Deniro, Deceased
  Sixth Circuit· 1984-10-17· cited 3×
• ESTATE OF
  Sixth Circuit· 1986-07-18

Cites

14 cases in this archive are cited by this case.

• Welch v. Helvering
  Supreme Court· 1933-11-06· cited 9,823×
• Lucas v. Earl
  Supreme Court· 1930-03-17· cited 1,518×
• Helvering v. Taylor
  Supreme Court· 1935-01-07· cited 1,284×
• Lewis Thurston Anderson and Clyde Velma Anderson, Lewis Thurston Anderson v. Commissioner of Internal Revenue
  Fifth Circuit· 1957-12-30· cited 227×
• Fred M. Archer and Evie B. Archer v. Commissioner of Internal Revenue
  Fifth Circuit· 1955-11-25· cited 133×
• Ambrose Badillo Caudillo, Joe Romero v. United States
  Ninth Circuit· 1958-03-26· cited 49×
• JM Perry & Co. v. Commissioner of Internal Revenue
  Ninth Circuit· 1941-05-23· cited 39×
• Gillette's Estate v. Commissioner of Internal Revenue
  Ninth Circuit· 1950-06-14· cited 32×
• Hemphill Schools, Inc. v. Commissioner
  Ninth Circuit· 1943-08-26· cited 30×
• Herman Carter Walker v. United States
  Fifth Circuit· 1961-01-21· cited 29×
• San Joaquin Brick Co. v. Commissioner of Int. Rev.
  Ninth Circuit· 1942-08-08· cited 17×
• Leola Johnson Bell and David Arthur Bell v. Commissioner of Internal Revenue
  Fifth Circuit· 1955-02-24· cited 13×
• Niederkrome v. Commissioner Of Internal Revenue
  Ninth Circuit· 1959-03-23· cited 13×
• Annie L. Strawder, W. R. Strawder, Jr. And A. W. Boynton v. Commissioner of Internal Revenue
  Fifth Circuit· 1960-04-22· cited 3×