Gordon v. Commissioner

How courts have described this case

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

• taxpayer's income reconstructed by computing average daily gross gambling revenues and projecting such average over the entire period of gambling activity

Source: CourtListener parenthetical corpus (CC0).

Cited by

14 cases in this archive cite this case.

• Jackson v. Commissioner
  U.S. Tax Court· 1979-11-28· cited 229×
• Llorente v. Commissioner
  U.S. Tax Court· 1980-05-13· cited 176×
• Andrew Gerardo v. Commissioner of Internal Revenue
  Third Circuit· 1977-03-18· cited 134×
• Morris G. Underwood and Jackie Underwood, Individuals v. Commissioner of Internal Revenue
  Fifth Circuit· 1976-07-19· cited 108×
• Simone and Mary De Cavalcante, Appellants-Cross-Appellees v. Commissioner of Internal Revenue, Appellee-Cross-Appellant
  Third Circuit· 1980-04-16· cited 46×
• Harry Gordon and Geraldine Gordon, Petitioners-Appellants-Cross-Appellees v. Commissioner of Internal Revenue, Respondent-Appellee-Cross-Appellant
  Ninth Circuit· 1977-08-26· cited 39×
• Gordon v. Commissioner
  U.S. Tax Court· 1975-01-30· cited 24×
• Irving Nitzberg and Ida Nitzberg, and Sid Miller and Helen Miller v. Commissioner of Internal Revenue
  Ninth Circuit· 1978-08-14· cited 23×
• Tirado v. Commissioner
  U.S. Tax Court· 1980-04-10· cited 21×
• Brod v. Commissioner
  U.S. Tax Court· 1976-02-11· cited 16×
• Hollingsworth v. United States
  Court of Claims· 1977-12-14· cited 6×
• United States of America, and Dwight W. Affleck v. Jack Alderson
  Ninth Circuit· 1981-05-29· cited 5×
• Boyd v. United States
  D. Nevada· 1984-02-29· cited 2×
• Silver Moss Properties, LLC, Silas Mine Investments, LLC, Tax Matters Partner
  U.S. Tax Court· 2025-08-21

Cites

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

• Chimel v. California
  Supreme Court· 1969-06-23· cited 6,512×
• Dandridge v. Williams
  Supreme Court· 1970-04-20· cited 3,777×
• Stanley v. Georgia
  Supreme Court· 1969-04-07· cited 1,725×
• Murphy v. Waterfront Commission of New York Harbor
  Supreme Court· 1964-06-15· cited 1,503×
• Helvering v. Taylor
  Supreme Court· 1935-01-07· cited 1,284×
• United States v. White
  Supreme Court· 1944-06-12· cited 772×
• Bolen Webb and Cornelia Webb v. Commissioner of Internal Revenue
  Fifth Circuit· 1968-04-23· cited 635×
• Shapiro v. United States
  Supreme Court· 1948-10-11· cited 599×
• United States v. Johnson
  Supreme Court· 1943-10-11· cited 559×
• Bellis v. United States
  Supreme Court· 1974-05-28· cited 523×
• Nicol v. Ames
  Supreme Court· 1899-04-03· cited 172×
• United States v. Anthony J. Dichiarinte
  Seventh Circuit· 1971-06-04· cited 170×
• Harbin v. Commissioner
  U.S. Tax Court· 1963-05-20· cited 68×
• The People v. English
  Illinois Supreme Court· 1964-09-29· cited 66×
• Hill v. Philpott
  Seventh Circuit· 1971-05-17· cited 41×
• Isaac T. Mitchell and Esther Mitchell v. Commissioner of Internal Revenue
  Seventh Circuit· 1969-08-20· cited 35×
• Hugo Romanelli and Norma Romanelli v. Commissioner of Internal Revenue
  Seventh Circuit· 1972-10-17· cited 35×
• Offutt v. Commissioner
  U.S. Tax Court· 1951-05-31· cited 35×
• Bernard G. McGarry v. United States
  First Circuit· 1968-02-02· cited 31×
• Nammack v. Commissioner
  U.S. Tax Court· 1971-09-29· cited 30×