Crocker v. Commissioner

How courts have described this case

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

• sale of insurance policy on which there were \dividends\ comprised of investment profits
• sale of insurance policy on which there were “dividends” comprised of investment profits

Source: CourtListener parenthetical corpus (CC0).

Cited by

2 cases in this archive cite this case.

• Cohen v. Commissioner
  U.S. Tax Court· 1963-03-27· cited 21×
• Jones v. Commissioner
  U.S. Tax Court· 1963-05-09· cited 6×

Cites

19 cases in this archive are cited by this case.

• Helvering v. Clifford
  Supreme Court· 1940-02-26· cited 1,472×
• Helvering v. Horst
  Supreme Court· 1940-11-25· cited 1,213×
• Commissioner v. P. G. Lake, Inc.
  Supreme Court· 1958-05-19· cited 514×
• Helvering v. Eubank
  Supreme Court· 1941-02-03· cited 418×
• Hort v. Commissioner
  Supreme Court· 1941-03-31· cited 335×
• Penn Mutual Life Insurance v. Lederer
  Supreme Court· 1920-04-19· cited 138×
• McAllister v. Commissioner of Internal Revenue
  Second Circuit· 1946-08-06· cited 46×
• Commissioner of Internal Revenue v. Percy W. Phillips and Betty R. Phillips (Husband and Wife)
  Fourth Circuit· 1960-02-20· cited 42×
• James M. Tunnell, Jr., and Mildred S. Tunnell v. United States
  Third Circuit· 1958-10-08· cited 41×
• Harry Rosen and Rose Rosen v. United States
  Third Circuit· 1961-03-24· cited 40×
• Bell's Estate v. Commissioner of Internal Revenue
  Eighth Circuit· 1943-08-04· cited 38×
• United States v. Snow
  Ninth Circuit· 1955-05-03· cited 35×
• Rhodes' Estate v. Commissioner of Internal Revenue
  Sixth Circuit· 1942-10-16· cited 27×
• Phillips v. Commissioner
  U.S. Tax Court· 1958-06-30· cited 19×
• Roff v. Commissioner
  U.S. Tax Court· 1961-08-10· cited 18×
• Gibbons v. Commissioner
  U.S. Tax Court· 1961-12-27· cited 17×
• Bell v. Commissioner
  Board of Tax Appeals· 1942-02-27· cited 17×
• Avery Brundage and Elizabeth D. Brundage v. United States
  Seventh Circuit· 1960-03-30· cited 11×
• Rhodes v. Commissioner
  Board of Tax Appeals· 1941-02-28· cited 7×