Cross v. Commissioner

How courts have described this case

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

• holding that income from operating a smokeshop on reservation land was not directly derived from the land

Source: CourtListener parenthetical corpus (CC0).

Cited by

6 cases in this archive cite this case.

• Dillon v. United States
  Ninth Circuit· 1986-06-19· cited 15×
• Rickard v. Commissioner
  U.S. Tax Court· 1987-01-21· cited 12×
• Cabazon Indian Casino v. Internal Revenue Service (In Re Cabazon Indian Casino)
  Ninth Circuit· 1986-02-05· cited 6×
• Charles E. v. United States
  Court of Claims· 1986-02-14· cited 5×
• Morris Plan Co. v. Commissioner
  U.S. Tax Court· 1960-01-27· cited 2×
• Morris Plan Co. of California v. Commissioner
  U.S. Tax Court· 1960-01-27· cited 2×

Cites

28 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×
• Mescalero Apache Tribe v. Jones
  Supreme Court· 1973-03-27· cited 698×
• Pollock v. Farmers' Loan & Trust Co.
  Supreme Court· 1895-04-08· cited 605×
• Squire v. Capoeman
  Supreme Court· 1956-04-23· cited 301×
• Federal Power Commission v. Tuscarora Indian Nation
  Supreme Court· 1960-04-18· cited 277×
• Board of County Commissioners v. Seber
  Supreme Court· 1943-05-17· cited 163×
• Choteau v. Burnet
  Supreme Court· 1931-06-01· cited 141×
• Curphey v. Commissioner
  U.S. Tax Court· 1980-02-04· cited 140×
• Superintendent of Five Civilized Tribes v. Commissioner
  Supreme Court· 1935-05-20· cited 120×
• Commissioner of Internal Revenue v. Freeman P. Walker and Bernice Walker
  Ninth Circuit· 1964-02-12· cited 79×
• United States v. George Anderson
  Ninth Circuit· 1980-08-21· cited 71×
• Bentley L. Holt and Bonnie J. Holt v. Commissioner of Internal Revenue
  Eighth Circuit· 1966-08-01· cited 63×
• Lawrence R. Fry and Nellie R. Fry, Husband and Wife v. United States
  Ninth Circuit· 1977-06-22· cited 54×
• Roger A. Jourdain and Margaret E. Jourdain v. Commissioner of Internal Revenue
  Eighth Circuit· 1980-03-19· cited 52×
• Stevens v. Commissioner
  Ninth Circuit· 1971-11-26· cited 48×
• Critzer v. United States
  Court of Claims· 1979-04-18· cited 46×
• William H. Hoptowit v. Commissioner of Internal Revenue
  Ninth Circuit· 1983-06-28· cited 45×
• Jourdain v. Commissioner
  U.S. Tax Court· 1979-03-08· cited 42×
• Hayes Big Eagle (1), Ruby Bolton (2), and Charles Whitehorn (3) v. The United States
  Court of Claims· 1962-05-09· cited 33×
• United States v. Joseph Daney and Bertha Daney
  Tenth Circuit· 1966-12-27· cited 33×

Other cases named Cross v. Commissioner

4 other CourtListener records share this case name.

• Cross v. Commissioner
  Board of Tax Appeals· 1930-09-23· cited 10×
• Cross v. Commissioner
  Board of Tax Appeals· 1931-12-04· cited 8×
• Cross v. Commissioner
  Board of Tax Appeals· 1926-11-26· cited 1×
• Cross v. Commissioner
  Board of Tax Appeals· 1926-11-26