Cottrell v. Commissioner

How courts have described this case

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

• which decision became final before Jewett was decided
• which decision became final before Jewett was decided

Source: CourtListener parenthetical corpus (CC0).

Cited by

5 cases in this archive cite this case.

• Jewett v. Commissioner
  Supreme Court· 1982-02-23· cited 111×
• Lois P. Cottrell v. Commissioner of Internal Revenue
  Eighth Circuit· 1980-09-03· cited 39×
• Hesselink v. Commissioner
  U.S. Tax Court· 1991-07-30· cited 36×
• Poinier v. Commissioner
  U.S. Tax Court· 1986-03-27· cited 18×
• Estate of Bunn v. United States
  Court of Claims· 1983-10-25· cited 2×

Cites

7 cases in this archive are cited by this case.

• Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal Revenue
  Tenth Circuit· 1971-06-18· cited 1,604×
• Hill v. Commissioner
  U.S. Tax Court· 1974-11-19· cited 41×
• Keinath v. Commissioner
  Eighth Circuit· 1973-05-08· cited 27×
• Keinath v. Commissioner
  U.S. Tax Court· 1972-05-22· cited 20×
• Jewett v. Commissioner
  U.S. Tax Court· 1978-06-13· cited 15×
• In Re Estate of Page
  New Jersey Superior Court App Division· 1970-12-23· cited 13×
• Estate of Halbach v. Commissioner
  U.S. Tax Court· 1978-11-09· cited 13×