Commissioner v. Tellier

How courts have described this case

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

• holding no public policy exception prevented taxpayer convicted of securities fraud from deducting legal defense costs

Source: CourtListener parenthetical corpus (CC0).

Cited by

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

• Indopco, Inc. v. Commissioner
  Supreme Court· 1992-02-26· cited 2,453×
• Bob Jones University v. United States
  Supreme Court· 1983-05-24· cited 803×
• Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal Revenue
  Fifth Circuit· 1967-08-29· cited 588×
• Commissioner v. Lincoln Savings & Loan Ass'n
  Supreme Court· 1971-06-14· cited 367×
• Commissioner v. Soliman
  Supreme Court· 1993-01-12· cited 199×
• Logan Lumber Company v. Commissioner of Internal Revenue
  Fifth Circuit· 1966-08-15· cited 149×
• Green v. Connally
  District of Columbia· 1971-06-30· cited 124×
• O'Malley v. Commissioner
  U.S. Tax Court· 1988-08-25· cited 124×
• United States v. Richard Becker and Jack Eisen
  Second Circuit· 1972-05-30· cited 122×
• Danville Plywood Corporation v. The United States
  Federal Circuit· 1990-03-21· cited 116×
• Alpenglow Botanicals, LLC v. United States
  Tenth Circuit· 2018-07-03· cited 110×
• Goodwin v. Commissioner
  U.S. Tax Court· 1980-12-29· cited 108×
• Ayestas v. Davis
  Supreme Court· 2018-03-21· cited 97×
• Myron G. Sammons and Dorothy Sammons, Petitioners-Appellees/cross-Appellants v. Commissioner of Internal Revenue, Cross-Appellee
  Ninth Circuit· 1988-01-27· cited 87×
• Parker v. Commissioner
  Eighth Circuit· 1966-09-09· cited 81×
• The Colorado Springs National Bank, a National Banking Association v. United States
  Tenth Circuit· 1974-11-11· cited 75×
• United States v. John Andreadis A/K/A John Andre and Drug Research Corporation
  Second Circuit· 1966-09-01· cited 63×
• Heineman v. Commissioner
  U.S. Tax Court· 1984-03-26· cited 59×
• Anthony J. Accardo and Clarice Accardo v. Commissioner of Internal Revenue
  Seventh Circuit· 1991-10-09· cited 58×
• United States v. Richard Foley, Jr.
  Second Circuit· 1996-01-04· cited 58×

Cites

25 cases in this archive are cited by this case; the 20 most cited are listed.

• Welch v. Helvering
  Supreme Court· 1933-11-06· cited 9,823×
• Gideon v. Wainwright
  Supreme Court· 1963-03-18· cited 8,419×
• Deputy, Administratrix v. Du Pont
  Supreme Court· 1940-01-08· cited 2,467×
• Commissioner v. Heininger
  Supreme Court· 1943-12-20· cited 1,117×
• James v. United States
  Supreme Court· 1961-05-15· cited 855×
• United States v. Gilmore
  Supreme Court· 1963-02-18· cited 685×
• United States v. Sullivan
  Supreme Court· 1927-05-16· cited 592×
• Kornhauser v. United States
  Supreme Court· 1928-02-20· cited 544×
• Chandler v. Warden Fretag
  Supreme Court· 1954-11-08· cited 480×
• Trust Under the Will of Bingham v. Commissioner
  Supreme Court· 1945-06-04· cited 459×
• Cammarano v. United States
  Supreme Court· 1959-02-24· cited 275×
• Textile Mills Securities Corp. v. Commissioner
  Supreme Court· 1941-12-08· cited 225×
• Tank Truck Rentals, Inc. v. Commissioner
  Supreme Court· 1958-03-17· cited 215×
• Lilly v. Commissioner
  Supreme Court· 1952-03-10· cited 186×
• Commissioner v. Sullivan
  Supreme Court· 1958-03-17· cited 152×
• United States v. Walter F. Tellier, Albert Joseph Proctor, Elton B. Jones and Alaska Telephone Corporation
  Second Circuit· 1958-05-06· cited 109×
• Fred N. Acker v. Commissioner of Internal Revenue
  Sixth Circuit· 1958-09-03· cited 97×
• Burroughs Bldg. Material Co. v. Com'r of Internal Revenue
  Second Circuit· 1931-01-05· cited 55×
• Hoover Motor Express Co. v. United States
  Supreme Court· 1958-04-14· cited 49×
• Longhorn Portland Cement Co. v. Commissioner
  U.S. Tax Court· 1944-02-21· cited 23×

Other cases named Commissioner v. Tellier

1 other CourtListener record shares this case name.

• Commissioner v. Tellier
  Supreme Court· 1965-10-11