Duggan v. Commissioner

How courts have described this case

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

• both disallowing deductions under § 162(a) for firefighter meal expenses

Source: CourtListener parenthetical corpus (CC0).

Cited by

4 cases in this archive cite this case.

• Moss v. Commissioner
  U.S. Tax Court· 1983-05-25· cited 36×
• Christey v. United States
  Eighth Circuit· 1988-03-02· cited 15×
• United States v. Musin
  S.D. Iowa· 2011-07-12· cited 1×
• Unnamed case
  Eighth Circuit· 1988-07-21

Cites

4 cases in this archive are cited by this case.

• Sutter v. Commissioner
  U.S. Tax Court· 1953-10-30· cited 91×
• Richard R. Sibla v. Commissioner of Internal Revenue, Robert E. Cooper v. Commissioner of Internal Revenue
  Ninth Circuit· 1980-01-07· cited 59×
• Osteen v. Commissioner
  U.S. Tax Court· 1950-06-23· cited 49×
• Cooper v. Commissioner
  U.S. Tax Court· 1977-02-28· cited 27×

Other cases named Duggan v. Commissioner

4 other CourtListener records share this case name.

• Duggan v. Commissioner
  Ninth Circuit· 2018-01-12· cited 6×
• Duggan v. Commissioner
  Board of Tax Appeals· 1930-12-16· cited 6×
• Duggan v. Commissioner
  Board of Tax Appeals· 1927-10-04· cited 5×
• Duggan v. Commissioner
  Board of Tax Appeals· 1930-01-06