Cowden v. Commissioner

How courts have described this case

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

• A desire to avoid taxes is irrelevant in determining the tax liability for the receipt of a promissory note
• \negotiability is not the test of taxability in an equivalent of cash case\
• setting forth the cash equivalence doctrine

Source: CourtListener parenthetical corpus (CC0).

Cited by

16 cases in this archive cite this case.

• In the Matter of Charles A. Steen, Debtor. Dick Dimond, Trustee v. United States
  Ninth Circuit· 1975-01-13· cited 42×
• Warren Jones Company v. Commissioner of Internal Revenue
  Ninth Circuit· 1975-09-22· cited 35×
• Warren Jones Co. v. Commissioner
  U.S. Tax Court· 1973-08-07· cited 26×
• John E. Reed v. Commissioner of Internal Revenue
  First Circuit· 1983-12-05· cited 21×
• Schniers v. Commissioner
  U.S. Tax Court· 1977-12-27· cited 20×
• Watson v. Commissioner
  U.S. Tax Court· 1978-01-05· cited 20×
• Don E. Williams Co. v. Commissioner
  U.S. Tax Court· 1974-05-14· cited 19×
• The Denver & Rio Grande Western Railroad Company, a Corporation v. The United States
  Court of Claims· 1963-06-07· cited 17×
• H. N. Watson, Jr., and Wife, Shirley Watson v. Commissioner of Internal Revenue Service
  Fifth Circuit· 1980-03-14· cited 17×
• Frost v. Commissioner
  U.S. Tax Court· 1969-04-17· cited 15×
• Estate of Silverman v. Commissioner
  U.S. Tax Court· 1992-01-21· cited 7×
• R. Neal Bright, Etc. v. United States
  Fifth Circuit· 1991-02-27· cited 6×
• White Castle Lumber & Shingle Co. v. United States
  Fifth Circuit· 1973-08-01· cited 6×
• Unnamed case
  Fifth Circuit· 1961-04-12· cited 4×
• Denver & Rio Grande Western Railroad v. United States
  Court of Claims· 1963-06-07· cited 2×
• Unnamed case
  Fifth Circuit· 1973-11-02· cited 1×

Cites

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

• Gregory v. Helvering
  Supreme Court· 1935-01-07· cited 2,523×
• Burnet v. Harmel
  Supreme Court· 1932-11-07· cited 980×
• Knetsch v. United States
  Supreme Court· 1960-11-14· cited 836×
• Palmer v. Bender
  Supreme Court· 1932-12-19· cited 539×
• Commissioner v. Southwest Exploration Co.
  Supreme Court· 1956-02-27· cited 279×
• Bullen v. Wisconsin
  Supreme Court· 1916-04-10· cited 235×
• United States v. Joliet & Chicago Railroad
  Supreme Court· 1942-01-19· cited 133×
• Sun Properties, Inc. v. United States
  Fifth Circuit· 1955-03-02· cited 104×
• H. O. Williams and Mrs. Ada L. Williams v. United States
  Fifth Circuit· 1955-02-11· cited 85×
• Bullen v. State of Wisconsin
  Supreme Court· 1918-04-29· cited 44×
• Atlantic Coast Line Railroad v. Phillips
  Supreme Court· 1947-06-23· cited 44×
• Commissioner of Internal Revenue v. Fleming
  Fifth Circuit· 1936-03-07· cited 42×
• Rupe Investment Corporation v. Commissioner of Internal Revenue
  Fifth Circuit· 1959-05-28· cited 40×
• Morsman v. Commissioner of Internal Revenue
  Eighth Circuit· 1937-04-30· cited 37×
• D. K. Caldwell v. Ellis Campbell, Jr., Former Collector of Internal Revenue
  Fifth Circuit· 1955-01-12· cited 27×
• Central Bank Block Ass'n v. Commissioner of Int. Rev.
  Fifth Circuit· 1932-04-01· cited 27×
• Joseph Roscoe, B. Waldine Roscoe, Harold A. Carr, Margaret P. Carr, Transferees v. Commissioner of Internal Revenue
  Fifth Circuit· 1954-09-03· cited 25×
• Barnsley v. Commissioner
  U.S. Tax Court· 1959-03-31· cited 23×
• C. W. Titus, Inc. v. Commissioner
  Board of Tax Appeals· 1936-01-17· cited 17×
• Kasper v. Banek
  Eighth Circuit· 1954-06-29· cited 14×

Other cases named Cowden v. Commissioner

4 other CourtListener records share this case name.

• Cowden v. Commissioner
  U.S. Tax Court· 1960-08-09· cited 4×
• Cowden v. Commissioner
  First Circuit· 1966-09-21· cited 4×
• Cowden v. Commissioner
  U.S. Tax Court· 1960-08-09
• Cowden v. Commissioner
  Supreme Court· 1967-02-27