Gallagher v. Commissioner

How courts have described this case

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

• distinguishing between workmen’s compensation and “hazard pay”

Source: CourtListener parenthetical corpus (CC0).

Cited by

3 cases in this archive cite this case.

• Thomas Take and Janice Take v. Commissioner of Internal Revenue Service
  Ninth Circuit· 1986-11-13· cited 49×
• Kane v. United States
  Federal Claims· 1993-03-19· cited 4×
• Stanley v. United States
  Tenth Circuit· 1998-04-09· cited 3×

Cites

5 cases in this archive are cited by this case.

• Peter Vaira and Mary L. Vaira v. Commissioner of Internal Revenue
  Third Circuit· 1971-06-18· cited 94×
• Commissioner v. Munter
  Supreme Court· 1947-05-05· cited 77×
• Dyer v. Commissioner
  U.S. Tax Court· 1979-01-15· cited 27×
• Blackburn v. Commissioner
  U.S. Tax Court· 1950-09-29· cited 15×
• Sidman v. United States
  S.D. New York· 1971-11-09· cited 5×