Freytag v. Commissioner

How courts have described this case

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

• if the bankruptcy court first decides the common tax issue, its decision is to be binding upon this Court under principles of res judicata

Source: CourtListener parenthetical corpus (CC0).

Cited by

1 case in this archive cites this case.

• Wilson v. Commissioner
  Ninth Circuit· 2003-07-23· cited 11×

Cites

22 cases in this archive are cited by this case; the 20 most cited are listed.

• Commissioner v. Sunnen
  Supreme Court· 1948-04-19· cited 2,464×
• Freytag v. Commissioner
  Supreme Court· 1991-06-27· cited 1,491×
• United States v. Rodgers
  Supreme Court· 1983-05-31· cited 801×
• Begier v. Internal Revenue Service
  Supreme Court· 1990-06-04· cited 701×
• Freytag v. Commissioner
  U.S. Tax Court· 1987-10-21· cited 454×
• Emma R. Dorl v. Commissioner of Internal Revenue
  Second Circuit· 1974-11-13· cited 130×
• Dorl v. Commissioner
  U.S. Tax Court· 1972-03-06· cited 117×
• Smith v. Commissioner
  U.S. Tax Court· 1991-01-15· cited 58×
• Gustafson v. Commissioner
  U.S. Tax Court· 1991-07-29· cited 57×
• American Equitable Assur. Co. of New York v. Helvering
  Second Circuit· 1933-12-11· cited 49×
• Cohen v. Gross
  Third Circuit· 1963-04-09· cited 43×
• Hemmings v. Commissioner
  U.S. Tax Court· 1995-02-06· cited 40×
• Robinson v. Commissioner
  U.S. Tax Court· 1949-02-28· cited 32×
• Robinson v. Commissioner of Internal Revenue
  Fifth Circuit· 1950-04-08· cited 31×
• Green Spring Dairy, Inc. v. Commissioner of Internal Revenue
  Fourth Circuit· 1953-11-10· cited 29×
• Comas, Inc. v. Commissioner
  U.S. Tax Court· 1954-10-08· cited 29×
• Abel v. Campbell
  Fifth Circuit· 1964-07-10· cited 27×
• Eversole v. Commissioner
  U.S. Tax Court· 1966-04-20· cited 25×
• Kahle v. Commissioner
  U.S. Tax Court· 1987-04-28· cited 25×
• United States of America Internal Revenue Service v. Edwin Paul Wilson, and John W. Guinee, Jr., Trustee-Appellee
  Fourth Circuit· 1992-10-29· cited 21×