Esgar Corp. v. Commissioner

How courts have described this case

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

• “Rulings by the Tax Court on matters of tax law are ... persuasive authority, especially if consistently followed.”
• “The Tax Court was not bound to accept . . . mining as the properties’ highest and best use if that use was not reasonably probable to manifest in the reasonably near future.”

Source: CourtListener parenthetical corpus (CC0).

Cited by

15 cases in this archive cite this case.

• Hawkins v. Schwan's Home Service, Inc.
  Tenth Circuit· 2015-02-19· cited 73×
• Cropper v. Commissioner
  Tenth Circuit· 2016-06-22· cited 57×
• Mitchell v. Commissioner
  Tenth Circuit· 2015-01-06· cited 37×
• Philip Long v. Commissioner of IRS
  Eleventh Circuit· 2014-11-20· cited 27×
• Palmer Ranch Holdings Ltd v. Commissioner of Internal Revenue Service
  Eleventh Circuit· 2016-02-05· cited 26×
• BC Ranch II, L.P. v. Commissioner
  Fifth Circuit· 2017-08-11· cited 16×
• Roth v. C.I.R.
  Tenth Circuit· 2019-04-29· cited 14×
• Scheidelman v. Commissioner
  Second Circuit· 2014-06-18· cited 10×
• United States v. Rapower-3, LLC
  D. Utah· 2018-10-04· cited 7×
• United States v. Godley
  W.D. North Carolina· 2015-09-30· cited 2×
• Hamilton v. CIR
  Tenth Circuit· 2020-04-07· cited 1×
• Dept. of Rev. v. Sedgewick
  Oregon Tax Court· 2020-07-29· cited 1×
• Scheidelman v. Commissioner of Internal Revenue
  Second Circuit· 2014-06-18
• Palmer Ranch Holdings LTD v. Commissioner of Internal Revenue
  Eleventh Circuit· 2016-02-05
• Ranch Springs, LLC, Ranch Springs Investors, LLC, Tax Matters Partner
  U.S. Tax Court· 2025-03-31

Cites

29 cases in this archive are cited by this case; the 20 most cited are listed.

• Anderson v. City of Bessemer City
  Supreme Court· 1985-03-19· cited 11,658×
• Welch v. Helvering
  Supreme Court· 1933-11-06· cited 9,823×
• Indopco, Inc. v. Commissioner
  Supreme Court· 1992-02-26· cited 2,453×
• Olson v. United States
  Supreme Court· 1934-04-30· cited 907×
• Wichita Term. El. Co. v. Commissioner of Int. R.
  Tenth Circuit· 1947-05-12· cited 833×
• Helvering v. National Grocery Co.
  Supreme Court· 1938-05-16· cited 804×
• Dobson v. Commissioner
  Supreme Court· 1944-01-03· cited 676×
• Seymour Silverman v. Commissioner of Internal Revenue
  Second Circuit· 1976-06-21· cited 290×
• Commissioner v. Scottish American Investment Co.
  Supreme Court· 1945-01-02· cited 236×
• United States v. American Bar Endowment
  Supreme Court· 1986-06-23· cited 194×
• Diane S. Blodgett v. Commissioner of Internal Revenue
  Eighth Circuit· 2005-01-12· cited 171×
• Gene O. Clark and Faye Clark v. Commissioner of Internal Revenue
  Ninth Circuit· 1959-04-30· cited 168×
• Stanley Works v. Commissioner
  U.S. Tax Court· 1986-08-12· cited 153×
• Symington v. Commissioner
  U.S. Tax Court· 1986-10-29· cited 129×
• Whitehouse Hotel Ltd. Partnership v. Commissioner
  Fifth Circuit· 2010-08-10· cited 115×
• Lucian T. Zell, II v. Commissioner of Internal Revenue
  Tenth Circuit· 1985-05-24· cited 107×
• Hilborn v. Commissioner
  U.S. Tax Court· 1985-11-05· cited 98×
• Cox v. Commissioner
  Tenth Circuit· 2008-01-30· cited 61×
• Salehpoor v. Shahinpoor
  Tenth Circuit· 2004-02-18· cited 58×
• Keating v. Commissioner
  Eighth Circuit· 2008-10-14· cited 52×