Day v. Commissioner

How courts have described this case

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

• noting that groundwater rights appurtenant to land “very substantially affected the value of [the] land” and treating revenue from sale of rights as capital gain
• relying upon principles of oil and gas taxation

Source: CourtListener parenthetical corpus (CC0).

Cited by

10 cases in this archive cite this case.

• Pleasanton Gravel Co. v. Commissioner
  U.S. Tax Court· 1975-06-30· cited 44×
• Earl Vest and Fay Vest, Petitioners-Appellees-Cross v. Commissioner of Internal Revenue, Respondent-Appellant-Cross
  Fifth Circuit· 1973-08-08· cited 36×
• William T. Gladden Nicole L. Gladden v. Commissioner of Internal Revenue
  Ninth Circuit· 2001-08-20· cited 17×
• Victory Sand & Concrete, Inc. v. Commissioner
  U.S. Tax Court· 1974-01-02· cited 9×
• Robert Whitehead and Clay J. Whitehead v. United States
  Fifth Circuit· 1977-07-18· cited 5×
• Ridley v. Commissioner
  U.S. Tax Court· 1972-06-08· cited 5×
• O'Connor v. Commissioner
  U.S. Tax Court· 1982-01-04· cited 5×
• Crooks v. Commissioner
  U.S. Tax Court· 1989-04-17· cited 5×
• Cline v. Commissioner
  U.S. Tax Court· 1977-03-07· cited 4×
• Linebery v. Commissioner
  U.S. Tax Court· 1975-04-28· cited 1×

Cites

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

• Burnet v. Harmel
  Supreme Court· 1932-11-07· cited 980×
• Corn Products Refining Co. v. Commissioner
  Supreme Court· 1956-01-09· cited 669×
• Palmer v. Bender
  Supreme Court· 1932-12-19· cited 539×
• United States v. Miller
  Supreme Court· 1939-05-15· cited 519×
• Commissioner v. P. G. Lake, Inc.
  Supreme Court· 1958-05-19· cited 514×
• United States v. Ludey
  Supreme Court· 1927-05-16· cited 488×
• Anderson v. Helvering
  Supreme Court· 1940-05-20· cited 335×
• Commissioner v. Southwest Exploration Co.
  Supreme Court· 1956-02-27· cited 279×
• Commissioner v. Gillette Motor Transport, Inc.
  Supreme Court· 1960-06-27· cited 253×
• Murphy Oil Co. v. Burnet
  Supreme Court· 1932-12-05· cited 207×
• Helvering v. Elbe Oil Land Development Co.
  Supreme Court· 1938-03-07· cited 150×
• Herring v. Commissioner
  Supreme Court· 1934-12-03· cited 110×
• Nathaniel C. Wood and Gertrude L. Wood v. United States
  Fifth Circuit· 1967-05-11· cited 59×
• William Louis Albritton v. Commissioner of Internal Revenue
  Fifth Circuit· 1957-08-24· cited 42×
• Commissioner of Internal Revenue v. Fleming
  Fifth Circuit· 1936-03-07· cited 42×
• Walter R. Laudenslager and Marguerite Laudenslager v. Commissioner of Internal Revenue
  Third Circuit· 1962-06-27· cited 38×
• Hammonds v. Commissioner of Internal Revenue
  Tenth Circuit· 1939-08-30· cited 38×
• Del Freund and Maryetta Freund v. United States
  Seventh Circuit· 1966-10-12· cited 28×
• Louis Rabiner and Lena Rabiner, Husband and Wife v. Ernest W. Bacon, Director of Internal Revenue
  Eighth Circuit· 1967-03-06· cited 28×
• Albritton v. Commissioner
  U.S. Tax Court· 1955-08-16· cited 28×

Other cases named Day v. Commissioner

11 other CourtListener records share this case name.

• Day v. Commissioner
  U.S. Tax Court· 1997-01-09· cited 7×
• Day v. Commissioner
  U.S. Tax Court· 1970-11-02· cited 3×
• Day v. Commissioner
  Board of Tax Appeals· 1940-06-18· cited 2×
• Day v. Commissioner
  Board of Tax Appeals· 1938-03-03· cited 1×
• Day v. Commissioner
  Ninth Circuit· 2017-06-30· cited 1×
• Day v. Commissioner
  Board of Tax Appeals· 1924-10-16
• Day v. Commissioner
  Board of Tax Appeals· 1926-02-19
• Day v. Commissioner
  Board of Tax Appeals· 1928-05-28
• Day v. Commissioner
  Board of Tax Appeals· 1936-03-04
• Day v. Commissioner
  Board of Tax Appeals· 1938-03-03
• Day v. Commissioner
  Board of Tax Appeals· 1940-06-18