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.

• interpreting similar language in section 71(a) (1)
• husband's checks to wife insufficient
• husband's checks to wife insufficient

Source: CourtListener parenthetical corpus (CC0).

Cited by

2 cases in this archive cite this case.

• Ianniello v. Comm'r
  U.S. Tax Court· 1992-02-24· cited 61×
• Graham v. Commissioner
  U.S. Tax Court· 1982-08-30· cited 29×

Cites

20 cases in this archive are cited by this case.

• Commissioner v. Estate of Bosch
  Supreme Court· 1967-06-05· cited 1,739×
• Commissioner v. Lester
  Supreme Court· 1961-05-22· cited 348×
• Daine v. Commissioner of Internal Revenue
  Second Circuit· 1948-06-02· cited 106×
• Daine v. Commissioner
  U.S. Tax Court· 1947-07-09· cited 95×
• Van Vlaanderen v. Commissioner of Internal Revenue
  Third Circuit· 1949-05-27· cited 51×
• Van Vlaanderen v. Commissioner
  U.S. Tax Court· 1948-04-28· cited 51×
• Newman v. Commissioner
  U.S. Tax Court· 1977-07-11· cited 38×
• Brown v. Commissioner
  U.S. Tax Court· 1968-09-16· cited 34×
• Martha K. Brown and James W. Brown, Jr. v. Commissioner of Internal Revenue
  Fourth Circuit· 1969-09-05· cited 29×
• Fortuna v. Fortuna
  Supreme Court of New Hampshire· 1961-12-29· cited 29×
• Segal v. Commissioner
  U.S. Tax Court· 1961-04-24· cited 27×
• Jefferson v. Commissioner
  U.S. Tax Court· 1949-12-30· cited 26×
• Comer v. Comer
  Supreme Court of New Hampshire· 1970-12-30· cited 25×
• Turkoglu v. Commissioner
  U.S. Tax Court· 1961-06-20· cited 25×
• Campbell v. Commissioner
  U.S. Tax Court· 1950-09-29· cited 16×
• Weale v. Massachusetts General Housing Corp.
  Supreme Court of New Hampshire· 1977-05-31· cited 15×
• Collette v. Collette
  Supreme Court of New Hampshire· 1968-02-29· cited 13×
• McCrady v. Mahon
  Supreme Court of New Hampshire· 1977-10-17· cited 13×
• Blanchard v. United States
  D. Maryland· 1976-12-30· cited 7×
• Mangin v. Mangin
  Supreme Court of New Hampshire· 1975-08-29· cited 7×