Coors v. United States

How courts have described this case

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

• policy loans not illusory when repaid out of death benefits
• “Since plaintiffs received insurance coverage of this magnitude during the years in issue, it is hard to accept defendant’s repeated assertion that plaintiffs during those years received nothing of substance from the various policy advances or loans except a purported interest deduction.”

Source: CourtListener parenthetical corpus (CC0).

Cited by

7 cases in this archive cite this case.

• Minnis v. Commissioner
  U.S. Tax Court· 1979-03-26· cited 30×
• Internal Revenue Service v. CM Holdings, Inc. (In Re CM Holdings, Inc.)
  D. Delaware· 2000-10-16· cited 23×
• American Electric Power, Inc. v. United States
  S.D. Ohio· 2001-02-20· cited 20×
• Salem Financial, Inc. Ex Rel. Branch Investments LLC v. United States
  Federal Circuit· 2015-05-14· cited 14×
• Internal Revenue Service v. CM Holdings, Inc. (In Re CM Holdings, Inc.)
  D. Delaware· 1998-05-29· cited 11×
• Wachovia Bank & Trust Co. v. United States
  M.D. North Carolina· 1980-09-30· cited 3×
• Mose & Garrison Siskin Memorial Foundation, Inc. v. United States
  E.D. Tennessee· 1984-12-04· cited 1×

Cites

17 cases in this archive are cited by this case.

• Deputy, Administratrix v. Du Pont
  Supreme Court· 1940-01-08· cited 2,467×
• Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal Revenue
  Tenth Circuit· 1971-06-18· cited 1,604×
• Knetsch v. United States
  Supreme Court· 1960-11-14· cited 836×
• Old Colony Railroad v. Commissioner
  Supreme Court· 1932-02-15· cited 576×
• Kapel Goldstein and Tillie Goldstein v. Commissioner of Internal Revenue
  Second Circuit· 1966-07-22· cited 203×
• Alinco Life Insurance Company v. The United States
  Court of Claims· 1967-02-17· cited 56×
• Amor F. Pierce and Ida Mae Pierce v. Commissioner of Internal Revenue
  Ninth Circuit· 1962-12-28· cited 32×
• William K. Carpenter and Frances K. Carpenter v. Commissioner of Internal Revenue
  Third Circuit· 1963-10-11· cited 27×
• Ellis Campbell, Jr., District Director of Internal Revenue v. Cen-Tex, Inc.
  Fifth Circuit· 1967-04-26· cited 26×
• Rufus C. Salley and Beulah S. Salley v. Commissioner of Internal Revenue
  Fifth Circuit· 1972-07-24· cited 22×
• Rothschild v. United States
  Court of Claims· 1969-02-14· cited 22×
• Kay v. Commissioner
  U.S. Tax Court· 1965-07-28· cited 18×
• Thomas C. Ballagh and Vera Reed Ballagh v. The United States
  Court of Claims· 1964-05-15· cited 17×
• Alfred D. Goldman v. United States
  Tenth Circuit· 1968-11-20· cited 13×
• Woodson-Tenent Laboratories, Inc. v. United States
  Sixth Circuit· 1972-02-01· cited 11×
• Priester Machinery Co. v. United States
  W.D. Tennessee· 1969-02-12· cited 10×
• Ballagh v. United States
  Supreme Court· 1964-10-26· cited 7×