Farrara v. Commissioner

How courts have described this case

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

• Prepaid income from sale of merchandise

Source: CourtListener parenthetical corpus (CC0).

Cited by

12 cases in this archive cite this case.

• Bay State Gas Co. v. Commissioner
  U.S. Tax Court· 1980-12-29· cited 41×
• Hagen Advertising Displays, Inc. v. Commissioner
  U.S. Tax Court· 1966-11-18· cited 39×
• Artnell Co. v. Commissioner
  U.S. Tax Court· 1967-06-23· cited 35×
• Hagen Advertising Displays, Inc., an Ohio Corporation v. Commissioner of Internal Revenue
  Sixth Circuit· 1969-03-03· cited 33×
• S. Garber, Inc. v. Commissioner
  U.S. Tax Court· 1969-02-06· cited 32×
• MacDonald v. Commissioner
  U.S. Tax Court· 1969-06-09· cited 32×
• Standard Television Tube Corp. v. Commissioner
  U.S. Tax Court· 1975-05-19· cited 15×
• Bentley Laboratories, Inc. v. Commissioner
  U.S. Tax Court· 1981-07-30· cited 14×
• Du Pont Testamentary Trust v. Commissioner
  U.S. Tax Court· 1976-07-26· cited 13×
• William O. McMahon, Inc. v. Commissioner
  U.S. Tax Court· 1965-12-01· cited 6×
• Tollefsen v. Commissioner
  U.S. Tax Court· 1969-07-24· cited 3×
• Bell Electric Co. v. Commissioner
  U.S. Tax Court· 1965-11-19

Cites

7 cases in this archive are cited by this case.

• American Automobile Assn. v. United States
  Supreme Court· 1961-10-09· cited 286×
• Schulde v. Commissioner
  Supreme Court· 1963-02-18· cited 251×
• Caldwell v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. Caldwell
  Second Circuit· 1953-02-18· cited 138×
• Cox v. Commissioner
  U.S. Tax Court· 1965-01-21· cited 47×
• Veenstra & De Haan Coal Co. v. Commissioner
  U.S. Tax Court· 1948-12-02· cited 45×
• Consolidated-Hammer Dry Plate & Film Company, Transferee v. Commissioner of Internal Revenue
  Seventh Circuit· 1963-05-21· cited 35×
• Fifth and York Company v. United States
  W.D. Kentucky· 1964-07-08· cited 6×