Dunn & McCarthy, Inc. v. Commissioner

How courts have described this case

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

• payment by taxpayer-corporation to its employees of debts owed by deceased president
• payment by taxpayer-corporation to its employees of debts owed by deceased president
• corporate taxpayer repaid loans made by company salesmen to its deceased president

Source: CourtListener parenthetical corpus (CC0).

Cited by

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

• Newark Morning Ledger Company, a Corporation of the State of New Jersey v. The United States of America
  Third Circuit· 1976-06-29· cited 193×
• Young & Rubicam, Inc. v. The United States
  Court of Claims· 1969-05-16· cited 81×
• Morgan v. Commissioner
  U.S. Tax Court· 1966-09-30· cited 76×
• Dinardo v. Commissioner
  U.S. Tax Court· 1954-05-28· cited 66×
• Briarcliff Candy Corporation, (Formerly Loft Candy Corporation) v. Commissioner of Internal Revenue
  Second Circuit· 1973-03-12· cited 59×
• Max Lutz and Ruth Lutz v. Commissioner of Internal Revenue
  Fifth Circuit· 1960-09-09· cited 43×
• Walter E. Ditmars and Jennie J. Ditmars v. Commissioner of Internal Revenue
  Second Circuit· 1962-04-13· cited 33×
• Don T. Allen and Don T. Allen as of the Estate of Helen M. Allen, Deceased v. Commissioner of Internal Revenue
  Seventh Circuit· 1960-11-03· cited 32×
• United States v. E. L. Bruce Co., Inc
  Sixth Circuit· 1950-03-20· cited 29×
• Walter I. Dodd and Amelia Lee Dodd v. Commissioner of Internal Revenue
  Fourth Circuit· 1962-01-03· cited 28×
• Florida Publishing Co. v. Commissioner
  U.S. Tax Court· 1975-05-22· cited 27×
• Friedman v. Delaney
  First Circuit· 1948-12-13· cited 25×
• Canton Cotton Mills v. United States
  Court of Claims· 1951-01-09· cited 24×
• Drachman v. Commissioner
  U.S. Tax Court· 1954-12-30· cited 23×
• Carl Reimers Co., Inc. v. Commissioner of Internal Revenue
  Second Circuit· 1954-03-17· cited 21×
• Brenner v. Commissioner
  U.S. Tax Court· 1974-09-30· cited 21×
• Swed Distributing Company v. Commissioner of Internal Revenue
  Fifth Circuit· 1963-09-27· cited 15×
• C. Ludwig Baumann & Co. v. Marcelle, Collector of Internal Revenue
  Second Circuit· 1953-04-07· cited 13×
• Mrs. Mildred Rittenberg, Wife of and Bernard Wohl v. United States
  Fifth Circuit· 1959-08-14· cited 10×
• United States v. Young
  N.D. Oklahoma· 1984-09-18· cited 5×

Cites

3 cases in this archive are cited by this case.

• Welch v. Helvering
  Supreme Court· 1933-11-06· cited 9,823×
• Deputy, Administratrix v. Du Pont
  Supreme Court· 1940-01-08· cited 2,467×
• Helvering v. Community Bond & Mortgage Corporation
  Second Circuit· 1935-01-07· cited 39×