Davies 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 transferring the legal right to sell, lease, encumber, or prevent the sale, lease or encumbrance of property is a deductible event

Source: CourtListener parenthetical corpus (CC0).

Cites

14 cases in this archive are cited by this case.

• North American Oil Consolidated v. Burnet
  Supreme Court· 1932-05-23· cited 906×
• Healy v. Commissioner
  Supreme Court· 1953-05-18· cited 266×
• Kammert Bros. Enterprises, Inc. v. Tanque Verde Plaza Co.
  Arizona Supreme Court· 1967-06-08· cited 56×
• Consolidated Freightways, Inc. & Affiliates v. Commissioner
  U.S. Tax Court· 1980-07-22· cited 49×
• Poirier & McLane Corporation v. Commissioner of Internal Revenue
  Second Circuit· 1976-11-23· cited 30×
• Chantler v. Wood
  Court of Appeals of Arizona· 1967-10-16· cited 30×
• Gabitzsch v. Cole
  Arizona Supreme Court· 1963-10-23· cited 21×
• Poirier & McLane Corp. v. Commissioner
  U.S. Tax Court· 1975-03-10· cited 20×
• Consolidated Freightways, Inc. v. Commissioner
  Ninth Circuit· 1983-06-17· cited 18×
• Chem Aero, Inc., a California Corporation v. United States
  Ninth Circuit· 1982-12-07· cited 16×
• Weber v. Commissioner
  U.S. Tax Court· 1978-04-20· cited 12×
• Willamette Indus. v. Commissioner
  U.S. Tax Court· 1989-05-23· cited 11×
• Rowe v. Schultz
  Court of Appeals of Arizona· 1982-02-02· cited 9×
• Continental Nut Co. v. Commissioner
  U.S. Tax Court· 1974-09-12· cited 3×