Foster v. Commissioner

How courts have described this case

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

• taxpayers' \self- certification of their record-keeping system is not a substitute for proof of their deductions\

Source: CourtListener parenthetical corpus (CC0).

Cited by

9 cases in this archive cite this case.

• Myron G. Sammons and Dorothy Sammons, Petitioners-Appellees/cross-Appellants v. Commissioner of Internal Revenue, Cross-Appellee
  Ninth Circuit· 1988-01-27· cited 87×
• Sealy Power, Ltd. v. Commissioner
  Fifth Circuit· 1995-02-15· cited 67×
• Eli Lilly & Company and Subsidiaries, Cross-Appellees v. Commissioner of Internal Revenue, Cross-Appellant
  Seventh Circuit· 1988-10-27· cited 54×
• Estate of Cyril I. Magnin, Deceased Donald Isaac Magnin v. Commissioner of Internal Revenue
  Ninth Circuit· 1999-07-13· cited 36×
• Jerome Goldberg and Marjorie Goldberg v. United States
  Ninth Circuit· 1986-05-14· cited 31×
• In Re Hudson Oil Co., Inc.
  D. Kansas· 1988-09-30· cited 23×
• Foster v. Commissioner of Internal Revenue
  Ninth Circuit· 1985-04-03· cited 12×
• Procter & Gamble Co. v. Commissioner
  U.S. Tax Court· 1990-09-18· cited 12×
• Ya Global Investments, LP F.K.A. Cornell Capital Partners, LP, Yorkville Advisors, GP LLC, Tax Matters Partner and Ya Global Investments, LP F.K.A. Cornell Capital Partners, LP, Yorkville Advisors, LLC, Tax Matters Partner
  U.S. Tax Court· 2023-11-15