Drake 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 jeopardy levy was reasonable where the taxpayer transferred sale proceeds to his sons and those proceeds were thereafter held in brokerage accounts in the sons' names

Source: CourtListener parenthetical corpus (CC0).

Cited by

1 case in this archive cites this case.

• Trout v. Comm'r
  U.S. Tax Court· 2008-12-16· cited 24×

Cites

12 cases in this archive are cited by this case.

• Massachusetts School of Law at Andover, Inc. v. American Bar Ass'n
  First Circuit· 1998-04-27· cited 625×
• Murphy v. Commissioner of IRS
  First Circuit· 2006-11-20· cited 623×
• Mary Ellen Winston v. Mediafare Entertainment Corporation, Gallavants, Inc., and Ralph Smith
  Second Circuit· 1986-01-09· cited 265×
• Bernard P. Ciaramella v. Reader's Digest Association, Inc.
  Second Circuit· 1997-12-15· cited 164×
• Olsen v. United States
  First Circuit· 2005-07-08· cited 96×
• Isadore Cassuto and Thalia Cassuto, Cross-Appellants v. Commissioner of Internal Revenue, Cross-Appellee
  Second Circuit· 1991-06-26· cited 75×
• Wilkerson v. United States
  Fifth Circuit· 1995-10-23· cited 70×
• Salem Laundry Company v. New England Teamsters and Trucking Industry Pension Fund
  First Circuit· 1987-09-28· cited 31×
• Interex, Inc. v. Commissioner of
  First Circuit· 2003-02-28· cited 22×
• Kinan v. Cohen
  First Circuit· 2001-10-18· cited 16×
• OneBeacon Insurance v. Georgia-Pacific Corp.
  First Circuit· 2007-01-18· cited 11×
• Lewis v. Commissioner
  U.S. Tax Court· 1988-05-19· cited 8×