Dixie Pine Products Co. 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 an expense is not deductible where the outcome of a liability is contingent upon the outcome of a contested lawsuit because the fáct and amount of the expense cannot be ascertained
• holding that an expense is not deductible where the outcome of a liability is contingent upon the outcome of a contested lawsuit because the fact and amount of the expense cannot be ascertained
• “a taxpayer who accounts on the accrual basis may, and should, deduct ... a liability which really accrues in the taxable year.”
• all events have not occurred where liability is contingent and in contested by taxpayer

Source: CourtListener parenthetical corpus (CC0).

Cited by

201 cases in this archive cite this case; the 20 most cited are listed.

• Security Flour Mills Co. v. Commissioner
  Supreme Court· 1944-02-28· cited 525×
• United States v. Consolidated Edison Co. of NY
  Supreme Court· 1961-05-22· cited 169×
• Lewyt Corp. v. Commissioner
  Supreme Court· 1955-05-23· cited 158×
• United States v. Hughes Properties, Inc.
  Supreme Court· 1986-06-03· cited 124×
• Spiegel v. Commissioner
  U.S. Tax Court· 1949-03-31· cited 106×
• Putoma Corp., Successor by Merger of Pro-Mac Company, Petitioners- Cross-Appellants v. Commissioner of Internal Revenue, Cross-Appellee
  Fifth Circuit· 1979-08-27· cited 95×
• United States v. George v. H. Kleifgen
  Ninth Circuit· 1977-07-20· cited 89×
• F. W. Drybrough v. Commissioner of Internal Revenue, L. N. Simpson v. Commissioner of Internal Revenue
  Sixth Circuit· 1956-12-03· cited 73×
• Harrold v. Commissioner of Internal Revenue. Cromling v. Commissioner of Internal Revenue
  Fourth Circuit· 1951-12-07· cited 72×
• Central Tablet Manufacturing Co. v. United States
  Supreme Court· 1974-06-19· cited 68×
• Central Cuba Sugar Co. v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. Central Cuba Sugar Co
  Second Circuit· 1952-11-10· cited 66×
• Reading & Bates Corp. v. United States
  Federal Claims· 1998-03-20· cited 66×
• Mayfair Minerals, Inc. v. Commissioner
  U.S. Tax Court· 1971-04-15· cited 59×
• Estate of Goodall v. Commissioner
  Eighth Circuit· 1968-03-05· cited 58×
• Guardian Investment Corporation v. Robert L. Phinney, District Director of Internal Revenue
  Fifth Circuit· 1958-04-14· cited 57×
• Lewyt Corp. v. Commissioner of Internal Revenue
  Second Circuit· 1954-07-14· cited 56×
• The Crosley Corporation v. United States
  Sixth Circuit· 1956-01-25· cited 55×
• Robbins Tire & Rubber Co. v. Commissioner
  U.S. Tax Court· 1969-06-12· cited 51×
• Mooney Aircraft, Inc. v. United States
  Fifth Circuit· 1970-01-12· cited 48×
• Baltimore Transfer Co. v. Commissioner
  U.S. Tax Court· 1947-01-03· cited 46×

Cites

11 cases in this archive are cited by this case.

• United States v. Anderson
  Supreme Court· 1926-01-11· cited 1,137×
• Lucas v. American Code Co.
  Supreme Court· 1930-02-24· cited 806×
• Brown v. Helvering
  Supreme Court· 1934-01-15· cited 546×
• Continental Tie & Lumber Co. v. United States
  Supreme Court· 1932-05-16· cited 237×
• Niles Bement Pond Co. v. United States
  Supreme Court· 1930-04-14· cited 163×
• American National Co. v. United States
  Supreme Court· 1927-04-11· cited 147×
• Aluminum Castings Co. v. Routzahn
  Supreme Court· 1930-11-24· cited 101×
• JA Dougherty's Sons v. Commissioner of Internal Rev.
  Third Circuit· 1941-06-25· cited 18×
• Commissioner of Internal Revenue v. Central United Nat. Bank
  Sixth Circuit· 1938-11-09· cited 12×
• Davies' Estate v. Commissioner
  Sixth Circuit· 1942-03-05· cited 11×
• Dixie Pine Products Co. v. Commissioner
  Fifth Circuit· 1943-03-05· cited 6×

Other cases named Dixie Pine Products Co. v. Commissioner

4 other CourtListener records share this case name.

• Dixie Pine Products Co. v. Commissioner
  Fifth Circuit· 1943-03-05· cited 6×
• Dixie Pine Products Co. v. Commissioner
  Board of Tax Appeals· 1941-10-07· cited 1×
• Dixie Pine Products Co. v. Commissioner
  Supreme Court· 1943-10-11
• Dixie Pine Products Co. v. Commissioner
  Board of Tax Appeals· 1941-10-07