Ferguson v. Commissioner

How courts have described this case

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

• finding an assignment of income where stock was donated after shareholders had voted and taken steps to liquidate the corporation

Source: CourtListener parenthetical corpus (CC0).

Cited by

1 case in this archive cites this case.

• Michael Ferguson, Valene Ferguson, Roger N. Ferguson and Sybil Ferguson v. Commissioner of Internal Revenue
  Ninth Circuit· 1999-04-07· cited 13×

Cites

15 cases in this archive are cited by this case.

• Lucas v. Earl
  Supreme Court· 1930-03-17· cited 1,518×
• Harrison v. Schaffner
  Supreme Court· 1941-03-31· cited 431×
• United States v. Cumberland Public Service Co.
  Supreme Court· 1950-02-20· cited 429×
• Leonard Greene and Joyce Greene v. United States
  Second Circuit· 1994-01-06· cited 317×
• Harold Dejong and Marjorie J. Dejong v. Commissioner of Internal Revenue
  Ninth Circuit· 1962-10-25· cited 194×
• Daniel D. And Agnes H. Palmer v. Commissioner of Internal Revenue
  Eighth Circuit· 1975-09-30· cited 88×
• Guest v. Commissioner
  U.S. Tax Court· 1981-07-02· cited 58×
• Edwin W. Hudspeth and Maxine G. Hudspeth v. United States
  Eighth Circuit· 1972-12-21· cited 47×
• John P. Kinsey and Edith B. Kinsey v. Commissioner of Internal Revenue
  Second Circuit· 1973-05-07· cited 40×
• Kinsey v. Commissioner
  U.S. Tax Court· 1972-05-10· cited 30×
• Virginia K. Jones v. United States
  Sixth Circuit· 1976-03-30· cited 28×
• S. C. Johnson & Son, Inc. v. Commissioner
  U.S. Tax Court· 1975-03-31· cited 28×
• Allen v. Commissioner
  U.S. Tax Court· 1976-05-24· cited 23×
• Londen v. Commissioner
  U.S. Tax Court· 1965-10-22· cited 20×
• Carborundum Co. v. Commissioner
  U.S. Tax Court· 1980-07-21· cited 16×