Evans v. Commissioner

How courts have described this case

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

• registered nurse enrolled in psychiatric nursing program on stipend from Tennessee Department of Mental Health for which she will work or to which she will refund stipend; held not taxable
• registered nurse enrolled in psychiatric nursing program on stipend from Tennessee Department of Mental Health for which she will work or to which she will refund stipend; held not taxable

Source: CourtListener parenthetical corpus (CC0).

Cited by

16 cases in this archive cite this case.

• Bingler v. Johnson
  Supreme Court· 1969-06-09· cited 669×
• Reese v. Commissioner
  U.S. Tax Court· 1966-01-28· cited 159×
• Proskey v. Commissioner
  U.S. Tax Court· 1969-03-06· cited 134×
• Bhalla v. Commissioner
  U.S. Tax Court· 1960-10-07· cited 59×
• Dr. Hollis K. (Iii) and Patricia D. Leathers v. United States of America Dr. William F. And June B. Blankenship v. United States
  Eighth Circuit· 1972-12-20· cited 55×
• Paul j.ussery and Allean M. Ussery v. United States
  Fifth Circuit· 1961-11-09· cited 53×
• Turem v. Commissioner
  U.S. Tax Court· 1970-07-16· cited 43×
• Betty Jane Stewart v. United States
  Sixth Circuit· 1966-07-07· cited 37×
• Zolnay v. Commissioner
  U.S. Tax Court· 1968-01-23· cited 23×
• Willie v. Commissioner
  U.S. Tax Court· 1971-12-16· cited 19×
• Commissioner of Internal Revenue v. Charles P. Ide and Martha M. Ide
  Third Circuit· 1964-07-15· cited 17×
• Ward v. Commissioner
  U.S. Tax Court· 1970-11-17· cited 16×
• Ide v. Commissioner
  U.S. Tax Court· 1963-07-05· cited 10×
• Fielding v. Commissioner
  U.S. Tax Court· 1972-03-13· cited 7×
• Johnson v. Bingler
  Third Circuit· 1968-06-05· cited 5×
• Mueller v. Commissioner
  U.S. Tax Court· 1964-02-20· cited 3×

Cites

4 cases in this archive are cited by this case.

• Welch v. Helvering
  Supreme Court· 1933-11-06· cited 9,823×
• Bonn v. Commissioner
  U.S. Tax Court· 1960-04-15· cited 68×
• Commissioner of Internal Revenue v. Philadelphia Transp. Co.
  Third Circuit· 1949-03-21· cited 51×
• Wrobleski v. Bingler
  W.D. Pennsylvania· 1958-05-19· cited 35×