Dean v. Commissioner

How courts have described this case

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

• cost of traveling to view and potentially purchase equipment for future business not deductible under section 162 or section 212

Source: CourtListener parenthetical corpus (CC0).

Cited by

6 cases in this archive cite this case.

• Sydnes v. Commissioner
  U.S. Tax Court· 1980-07-29· cited 70×
• Ben Klein v. Commissioner of Internal Revenue
  Tenth Circuit· 1989-07-10· cited 41×
• Gammill v. Commissioner
  U.S. Tax Court· 1974-08-13· cited 38×
• Robert C. Honodel and Claire E. Honodel v. Commissioner of the Internal Revenue
  Ninth Circuit· 1984-02-15· cited 20×
• Beirne v. Commissioner
  U.S. Tax Court· 1973-11-26· cited 15×
• Dietzsch v. Commissioner
  U.S. Tax Court· 1976-03-31· cited 2×

Cites

8 cases in this archive are cited by this case.

• Commissioner v. Sunnen
  Supreme Court· 1948-04-19· cited 2,464×
• Frank v. Commissioner
  U.S. Tax Court· 1953-05-29· cited 160×
• Fairmont Aluminum Company v. Commissioner of Internal Revenue
  Fourth Circuit· 1955-05-18· cited 121×
• Jack P, Stanton and Virginia G. Stanton v. Commissioner of Internal Revenue
  Fifth Circuit· 1968-08-08· cited 48×
• Werner Abegg v. Commissioner of Internal Revenue, Cresta Corporation, S.A., Transferee v. Commissioner of Intenal Revenue
  Second Circuit· 1970-07-14· cited 31×
• Bennett v. Commissioner of Internal Revenue
  Fifth Circuit· 1940-07-20· cited 31×
• Doran S. Weinstein and Jean S. Weinstein v. The United States
  Court of Claims· 1970-01-23· cited 22×
• Milberg v. Commissioner
  U.S. Tax Court· 1970-07-30· cited 15×