Crown v. Commissioner

How courts have described this case

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

• whether interest-free loan gives rise to a taxable gift
• whether interest-free loan gives rise to a taxable gift

Source: CourtListener parenthetical corpus (CC0).

Cited by

10 cases in this archive cite this case.

• Dickman v. Commissioner
  Supreme Court· 1984-04-16· cited 194×
• Lester Crown v. Commissioner of Internal Revenue
  Seventh Circuit· 1978-09-19· cited 41×
• Young v. Commissioner
  Eleventh Circuit· 1991-03-19· cited 29×
• La Fargue v. Commissioner
  U.S. Tax Court· 1979-10-10· cited 28×
• City of New York v. Commissioner
  U.S. Tax Court· 1994-10-11· cited 24×
• Carson v. Commissioner
  U.S. Tax Court· 1978-11-22· cited 17×
• Cohen v. Commissioner
  U.S. Tax Court· 1989-05-15· cited 15×
• Esther C. Dickman, Estate of Paul B. Dickman, Deceased, G. Wendell Smith, Personal Representative v. Commissioner of Internal Revenue
  Eleventh Circuit· 1983-02-22· cited 13×
• Creel v. Commissioner
  U.S. Tax Court· 1979-09-25· cited 9×
• Unnamed case
  Eleventh Circuit· 1991-03-19· cited 3×

Cites

15 cases in this archive are cited by this case.

• Commissioner v. Duberstein
  Supreme Court· 1960-06-13· cited 1,566×
• Automobile Club of Mich. v. Commissioner
  Supreme Court· 1957-06-03· cited 870×
• Dixon v. United States
  Supreme Court· 1965-05-03· cited 511×
• Commissioner v. Wemyss
  Supreme Court· 1945-03-26· cited 261×
• Harris v. Commissioner
  Supreme Court· 1950-11-27· cited 153×
• Joseph Lupowitz Sons, Inc. v. Commissioner
  Third Circuit· 1974-05-22· cited 47×
• B. Forman Co. v. Commissioner
  Second Circuit· 1972-01-10· cited 41×
• Tennessee-Arkansas Gravel Co. v. Commissioner of Internal Revenue
  Sixth Circuit· 1940-06-07· cited 31×
• William W. Saunders and Gertrude H. Saunders v. United States
  Ninth Circuit· 1971-12-07· cited 23×
• Fitzgerald Motor Company, Inc., and Loans, Inc. v. Commissioner of Internal Revenue
  Fifth Circuit· 1975-02-28· cited 20×
• Johnson v. United States
  N.D. Texas· 1966-02-26· cited 20×
• Saunders v. United States
  D. Hawaii· 1968-12-20· cited 13×
• Allen v. Commissioner
  U.S. Tax Court· 1971-10-04· cited 13×
• Commissioner of Internal Revenue v. Hart
  Third Circuit· 1939-07-28· cited 8×
• Hart v. Commissioner
  Board of Tax Appeals· 1937-12-28· cited 3×