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.

• a deferred compensation plan ordinarily will not be construed as providing both retirement and accident or health benefits absent proof that the employer intended the plan to be a dual purpose plan
• both rejecting the application of these cases under similar facts

Source: CourtListener parenthetical corpus (CC0).

Cited by

5 cases in this archive cite this case.

• Halliburton Co. v. Commissioner
  U.S. Tax Court· 1993-03-24· cited 21×
• Rath v. Commissioner
  U.S. Tax Court· 1993-09-08· cited 18×
• Lucky Stores v. Commissioner
  U.S. Tax Court· 1996-08-06· cited 15×
• Michael J. Berman v. Commissioner of Internal Revenue
  Sixth Circuit· 1991-02-13· cited 10×
• Association of The Bar v. Commissioner
  U.S. Tax Court· 1987-09-17· cited 3×

Cites

16 cases in this archive are cited by this case.

• Estate of Lang v. Commissioner
  U.S. Tax Court· 1975-06-12· cited 107×
• The Estate of Grace E. Lang, Deceased. Richard E. Lang v. Commissioner of Internal Revenue
  Ninth Circuit· 1980-02-19· cited 87×
• Commissioner v. Munter
  Supreme Court· 1947-05-05· cited 77×
• American Foundry, a Corporation v. Commissioner of Internal Revenue
  Ninth Circuit· 1976-04-23· cited 52×
• Hines v. Commissioner
  U.S. Tax Court· 1979-07-30· cited 41×
• Frank S. Watts and Barbara M. Watts v. United States
  Ninth Circuit· 1983-01-27· cited 35×
• Lang v. Commissioner
  U.S. Tax Court· 1963-12-09· cited 33×
• Kaufman v. Commissioner
  U.S. Tax Court· 1961-01-30· cited 31×
• Estate of Leo P. Kaufman, Deceased, Alph C. Kaufman, and Estate of Ida W. Kaufman, Deceased, Alph C. Kaufman v. Commissioner of Internal Revenue
  Sixth Circuit· 1962-02-10· cited 28×
• Stewart and Lillian Caplin v. United States
  Second Circuit· 1983-09-29· cited 28×
• James A. Wood and Dorothy D. Wood v. United States
  Ninth Circuit· 1979-01-29· cited 20×
• Laverty v. Commissioner
  U.S. Tax Court· 1973-11-06· cited 14×
• Robert E. Laverty and Elizabeth S. Laverty v. Commissioner of Internal Revenue
  Ninth Circuit· 1975-09-04· cited 10×
• Masterson v. United States
  N.D. Illinois· 1979-10-31· cited 10×
• Randall L. Beisler and Judith K. Beisler v. Commissioner of Internal Revenue
  Ninth Circuit· 1986-04-18· cited 7×
• Randall L. Beisler and Judith K. Beisler v. Commissioner of Internal Revenue
  Ninth Circuit· 1986-07-30· cited 3×