Elliott v. Commissioner

How courts have described this case

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

• wherein the preincorporation history of the subsidiary was considered
• wherein the preincorporation history of the subsidiary was considered

Source: CourtListener parenthetical corpus (CC0).

Cited by

11 cases in this archive cite this case.

• Henry H. Bonsall, Jr., and Martha G. Bonsall, C. Jordan Vail and Nancy B. Vail v. Commissioner of Internal Revenue
  Second Circuit· 1963-05-06· cited 22×
• Appleby v. Commissioner
  U.S. Tax Court· 1961-02-16· cited 18×
• Lester v. Commissioner
  U.S. Tax Court· 1963-09-12· cited 18×
• Wilson v. Commissioner
  U.S. Tax Court· 1964-08-19· cited 15×
• Nielsen v. Commissioner
  U.S. Tax Court· 1973-11-27· cited 12×
• Clara D. Blaschka v. The United States
  Court of Claims· 1968-05-10· cited 9×
• Rafferty v. Commissioner
  U.S. Tax Court· 1970-12-14· cited 8×
• Estate of Lockwood v. Commissioner of Internal Revenue
  Eighth Circuit· 1965-09-17· cited 5×
• King v. Commissioner
  U.S. Tax Court· 1971-01-28· cited 3×
• Estate Of Thorval J. Lockwood, Deceased
  First Circuit· 1965-09-17
• Andrew M. Spheeris and Ismene Spheeris v. Commissioner of Internal Revenue
  Seventh Circuit· 1972-05-03

Cites

5 cases in this archive are cited by this case.

• Bazley v. Commissioner
  Supreme Court· 1947-06-16· cited 177×
• Hazard v. Commissioner
  U.S. Tax Court· 1946-07-16· cited 93×
• Lagreide v. Commissioner
  U.S. Tax Court· 1954-12-22· cited 73×
• Fackler v. Commissioner of Internal Revenue
  Sixth Circuit· 1943-02-04· cited 71×
• Fackler v. Commissioner
  Board of Tax Appeals· 1941-11-14· cited 44×