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.

• section 704(e) “is broad in its scope and covers a situation such as the instant case which does not involve a family partnership”
• section 704(e) \is broad in its scope and covers a situation such as the instant case which does not involve a 'family partnership'\
• Taxpayer was no longer a partner for Federal tax purposes despite the fact that for state tax purposes he remained a partner

Source: CourtListener parenthetical corpus (CC0).

Cited by

10 cases in this archive cite this case.

• Quick Trust v. Commissioner
  U.S. Tax Court· 1970-06-22· cited 58×
• Harris v. Commissioner
  U.S. Tax Court· 1974-03-18· cited 45×
• Donald L. Evans and Joan Evans v. Commissioner of Internal Revenue
  Seventh Circuit· 1971-08-20· cited 33×
• Carriage Square, Inc. v. Commissioner
  U.S. Tax Court· 1977-10-26· cited 20×
• Donald A. Jackson, Jr. And Marilynn Jackson v. Commissioner of Internal Revenue
  Ninth Circuit· 1983-06-20· cited 17×
• Estate of Skaggs v. Commissioner
  U.S. Tax Court· 1980-10-30· cited 16×
• Madorin v. Commissioner
  U.S. Tax Court· 1985-04-11· cited 8×
• Tifd Iii-E Inc. v. United States
  D. Connecticut· 2009-10-23· cited 5×
• Pine Creek, LLC v. Pine Mount, LLC
  Court of Appeals of Georgia· 2001-11-30· cited 1×
• Dichter v. State Tax Commission
  Mass. Dist. Ct., App. Div.· 1981-10-13

Cites

10 cases in this archive are cited by this case.

• Burnet v. Leininger
  Supreme Court· 1932-03-14· cited 347×
• Adair v. Bank of America National Trust & Savings Ass'n
  Supreme Court· 1938-02-28· cited 47×
• Lehman v. Commissioner
  U.S. Tax Court· 1946-11-05· cited 33×
• Commissioner of Internal Revenue v. Smith
  Fifth Circuit· 1949-03-24· cited 29×
• Commissioner of Internal Revenue v. Lehman
  Second Circuit· 1948-01-05· cited 28×
• Smith v. Commissioner
  U.S. Tax Court· 1948-02-27· cited 27×
• Rupple v. Kuhl
  Seventh Circuit· 1949-11-16· cited 25×
• United States v. Atkins
  Fifth Circuit· 1951-10-30· cited 15×
• Klein v. Commissioner
  U.S. Tax Court· 1952-07-25· cited 11×
• Wilson v. United States
  N.D. California· 1965-03-03· cited 5×