Dunn v. Commissioner

How courts have described this case

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

• “recognizing that whether an individual is 'married' is, for purposes of the tax laws, to be determined by the law of the State of the marital domicile’’
• “recognizing that whether an individual is ‘married’ is, for purposes of the tax laws, to be determined by the law of the State of the marital domicile”

Source: CourtListener parenthetical corpus (CC0).

Cited by

6 cases in this archive cite this case.

• Gill v. Office of Personnel Management
  D. Massachusetts· 2010-07-08· cited 21×
• Boyter v. Commissioner
  U.S. Tax Court· 1980-08-06· cited 14×
• William M. Boyer v. Commissioner of Internal Revenue
  D.C. Circuit· 1984-04-10· cited 7×
• Boyer v. Commissioner
  U.S. Tax Court· 1982-07-26· cited 6×
• Dragovich v. United States Department of the Treasury
  N.D. California· 2012-05-24· cited 6×
• Freck v. Internal Revenue Service
  M.D. Pennsylvania· 1992-12-03· cited 2×

Cites

5 cases in this archive are cited by this case.

• Eccles v. Commissioner
  U.S. Tax Court· 1953-03-11· cited 73×
• Deyoe v. Commissioner
  U.S. Tax Court· 1976-08-30· cited 50×
• Donigan v. Commissioner
  U.S. Tax Court· 1977-07-28· cited 26×
• Capodanno v. Commissioner
  U.S. Tax Court· 1978-01-31· cited 26×
• United States v. Drive New Cars, Inc.
  Tenth Circuit· 1953-12-17· cited 11×